| 3 | 2 | | *JLL138* 03/17/2025 5:24:34 PM JLL138 |
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| 4 | 3 | | State of Arkansas 1 |
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| 5 | 4 | | 95th General Assembly A Bill 2 |
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| 6 | 5 | | Regular Session, 2025 SENATE BILL 494 3 |
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| 7 | 6 | | 4 |
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| 8 | 7 | | By: Senator J. Bryant 5 |
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| 9 | 8 | | By: Representative Eaton 6 |
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| 10 | 9 | | 7 |
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| 11 | 10 | | For An Act To Be Entitled 8 |
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| 12 | 11 | | AN ACT TO AMEND THE PERMITS AND ANNUAL PRIVILEGE FEES 9 |
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| 13 | 12 | | UNDER THE ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977; 10 |
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| 14 | 13 | | TO REDUCE THE NUMBER AND TYPES OF PERMITS ISSUED BY 11 |
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| 15 | 14 | | ARKANSAS TOBACCO CONTROL; TO CONSOLIDATE SEVERAL 12 |
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| 16 | 15 | | PERMITS INTO A SINGLE PERMIT UNDER THE ARKANSAS 13 |
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| 17 | 16 | | TOBACCO PRODUCTS TAX ACT OF 1977; AND FOR OTHER 14 |
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| 18 | 17 | | PURPOSES. 15 |
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| 19 | 18 | | 16 |
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| 20 | 19 | | 17 |
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| 21 | 20 | | Subtitle 18 |
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| 22 | 21 | | TO REDUCE THE NUMBER AND TYPES OF 19 |
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| 23 | 22 | | PERMITS ISSUED BY ARKANSAS TOBACCO 20 |
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| 24 | 23 | | CONTROL; AND TO CONSOLIDATE SEVERAL 21 |
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| 25 | 24 | | PERMITS INTO A SINGLE PERMIT UNDER THE 22 |
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| 26 | 25 | | ARKANSAS TOBACCO PRODUCTS TAX ACT OF 23 |
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| 27 | 26 | | 1977. 24 |
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| 28 | 27 | | 25 |
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| 29 | 28 | | BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: 26 |
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| 30 | 29 | | 27 |
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| 31 | 30 | | SECTION 1. Arkansas Code § 26 -57-219(a), concerning permits and annual 28 |
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| 32 | 31 | | privilege fees under the Arkansas Tobacco Products Tax Act of 1977, is 29 |
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| 33 | 32 | | amended to read as follows: 30 |
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| 34 | 33 | | (a) The annual privilege fee for each permit authorized by § 26-57-215 31 |
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| 35 | 34 | | is established as follows: 32 |
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| 36 | 35 | | (1) Wholesale Permit (Tobacco Products, Vapor Products, 33 |
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| 37 | 36 | | Alternative Nicotine Products, or E -liquid Products) ................. $1,000 34 |
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| 38 | 37 | | (2) Vendor Permit ......................................... $100 35 |
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| 39 | 38 | | (3) Vending Machine Permit (per machine) ................ $10.00 36 SB494 |
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| 40 | 39 | | |
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| 41 | 40 | | 2 03/17/2025 5:24:34 PM JLL138 |
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| 42 | 41 | | (4) Retail Permit (Tobacco Products, Vapor Products, Alternative 1 |
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| 43 | 42 | | Nicotine Products, or E -liquid Products) ............................... $100 2 |
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| 44 | 43 | | (5) Retail Vapor Product and E -liquid Product Only Permit 3 |
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| 45 | 44 | | ...................................................................... $50.00 4 |
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| 46 | 45 | | (6) Wholesaler's Salesperson Permit ..................... $25.00 5 |
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| 47 | 46 | | (7) Manufacturer's Salesperson Permit ................... $25.00 6 |
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| 48 | 47 | | (8) Manufacturer Cigarette Only Permit .................... $500 7 |
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| 49 | 48 | | (9)(A) Manufacturer Tobacco Products , and Vapor Products, 8 |
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| 50 | 49 | | Alternative Nicotine Products , or E-liquid Products Only Permit ........ $500 9 |
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| 51 | 50 | | (B) Notwithstanding subdivision (a)(9)(A) (a)(8)(A) of 10 |
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| 52 | 51 | | this section, manufacturers or importers who deal solely in cigars may submit 11 |
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| 53 | 52 | | a copy of their current federal tobacco import license or federal tobacco 12 |
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| 54 | 53 | | manufacturers' license to Arkansas Tobacco Control when applying for a 13 |
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| 55 | 54 | | Manufacturer Tobacco Products , and Vapor Products, Alternative Nicotine 14 |
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| 56 | 55 | | Products, or E-liquid Products Only Permit to receive the permit at no cost. 15 |
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| 57 | 56 | | (10) Manufacturer Vapor Product and E -liquid Product Only Permit 16 |
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| 58 | 57 | | ........................................................................ $500 17 |
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| 59 | 58 | | (11) Vapor Product and E -liquid Product Exclusive Permit 18 |
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| 60 | 59 | | (Manufacturer, Wholesaler, and Retailer) ............................. $1,000 19 |
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| 61 | 60 | | 20 |
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| 62 | 61 | | 21 |
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