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 2023 | 02/14/2023 |
| Cigarette Stamp Deputies | Calendar Year 2022 | 09/06/2022 |
| Cigarette Stamp Deputies | Calendar Year 2021 | 01/12/2021 |
| 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 |
| Stamp Deputy Bond | 10/21/2022 |
Instructions
| Title | Posted |
| Cigarette Manufacturer and Brand Family Codes | 03/27/2023 |
| Cigarette Stamp Price List | 06/29/2018 |
| Cigarette Stamps Qualifying Border Zone Cities | 07/02/2018 |
