Cigarettes

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 unstamped cigarettes. The tax payment is evidenced by a cigarette tax stamp affixed by a licensed wholesaler to each cigarette pack sold. In the absence of an Arkansas tax stamp, a consumer is required to self-report the tax due. The tax rate is: $57.50 per 1000 cigarettes or $11.50 per carton or $1.15 per pack.

Applicable Statutes: AR Code Ann. §26-57-201 et seq., §26-57-801 et seq., and §26-57-1101 et seq.

DFA Rule(s)

Title Posted
2000-1 Tobacco Master Settlement Agreement Payments by Nonparticipating Tobacco Product Manufacturers 07/29/2010
1998-5 Cigarette Stamps and Border Zone Sales 07/29/2010

Forms

Title Posted
Cigarette Stamp Deputies | Calendar Year 2020 07/20/2020
Cigarette Stamp Deputies | Calendar Year 2018 05/29/2018
Cigarette Stamp Order 09/19/2019
Cigarette Stamp Refund Claim 09/19/2019

Instructions

Title Posted
Cigarette Manufacturer and Brand Family Codes 08/06/2020
Cigarette Stamp Price List 06/29/2018
Cigarette Stamps Qualifying Border Zone Cities 07/02/2018

Statistics

Title Posted
Cigarette Stamp Volume/Revenue FYE 2021 11/09/2020
Cigarette Stamp Volume/Revenue FYE 2020 07/02/2020
Cigarette Stamp Volume/Revenue FYE 2019 07/05/2019
Cigarette Stamp Volume/Revenue FYE 2018 07/03/2018
Cigarette Stamp Volume/Revenue FYE 2017 04/09/2018
Cigarette Stamp Volume/Revenue FYE 2016 08/04/2016
Cigarette Stamp Volume/Revenue FYE 2015 08/10/2015
Cigarette Stamp Volume/Revenue FYE 2014 04/09/2015
Cigarette Stamp Volume FYE 2001 to FYE 2013 04/11/2014
Cigarette Revenue FYE 2021 11/09/2020
Cigarette Revenue FYE 2020 07/02/2020
Cigarette Revenue FYE 2019 07/05/2019
Cigarette Revenue FYE 2018 07/03/2018
Cigarette Revenue FYE 2017 07/11/2017
Cigarette Revenue FYE 2016 08/04/2016
Cigarette Revenue FYE 2015 07/14/2015
Cigarette Revenue FYE 2014 09/22/2014
Cigarette Revenue FYE 2013 06/16/2014
Cigarette Revenue FYE 2012 08/07/2013
Cigarette Revenue FYE 2011 08/07/2013
Cigarette Revenue FYE 2010 08/07/2013
Cigarette Revenue FYE 2009 08/07/2013
Cigarette Revenue FYE 2008 08/07/2013
Cigarette Revenue FYE 2007 08/07/2013