The excise tax is reported and paid by 1) licensed wholesalers or distributors making the first sale in the State of Arkansas or 2) Arkansas consumers who purchase untaxed tobacco products from outside the State of Arkansas. In the absence of Arkansas tax being paid on the tobacco product, a consumer is required to self-report the tax due. The tax rate is: 68% of manufacturer’s invoiced selling price prior to any discount or deals.
Applicable Statutes: AR Code Ann. §26-57-201 et seq., §26-57-801 et seq., §26-57-1101 et seq., §26-57-1301 et seq.