Stricken language would be deleted from and underlined language would be added to present law.
Act 717 of the Regular Session
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State of Arkansas 1
95th General Assembly A Bill 2
Regular Session, 2025 SENATE BILL 494 3
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By: Senator J. Bryant 5
By: Representative Eaton 6
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For An Act To Be Entitled 8
AN ACT TO AMEND THE PERMITS AND ANNUAL PRIVILEGE FEES 9
UNDER THE ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977; 10
TO REDUCE THE NUMBER AND TYPES OF PERMITS ISSUED BY 11
ARKANSAS TOBACCO CONTROL; TO CONSOLIDATE SEVERAL 12
PERMITS INTO A SINGLE PERMIT UNDER THE ARKANSAS 13
TOBACCO PRODUCTS TAX ACT OF 1977; AND FOR OTHER 14
PURPOSES. 15
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Subtitle 18
TO REDUCE THE NUMBER AND TYPES OF 19
PERMITS ISSUED BY ARKANSAS TOBACCO 20
CONTROL; AND TO CONSOLIDATE SEVERAL 21
PERMITS INTO A SINGLE PERMIT UNDER THE 22
ARKANSAS TOBACCO PRODUCTS TAX ACT OF 23
1977. 24
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BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: 26
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SECTION 1. Arkansas Code § 26 -57-219(a), concerning permits and annual 28
privilege fees under the Arkansas Tobacco Products Tax Act of 1977, is 29
amended to read as follows: 30
(a) The annual privilege fee for each permit authorized by § 26-57-215 31
is established as follows: 32
(1) Wholesale Permit (Tobacco Products, Vapor Products, 33
Alternative Nicotine Products, or E -liquid Products) ................. $1,000 34
(2) Vendor Permit ......................................... $100 35
(3) Vending Machine Permit (per machine) ................ $10.00 36 SB494
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(4) Retail Permit (Tobacco Products, Vapor Products, Alternative 1
Nicotine Products, or E -liquid Products) ............................... $100 2
(5) Retail Vapor Product and E -liquid Product Only Permit 3
...................................................................... $50.00 4
(6) Wholesaler's Salesperson Permit ..................... $25.00 5
(7) Manufacturer's Salesperson Permit ................... $25.00 6
(8) Manufacturer Cigarette Only Permit .................... $500 7
(9)(A) Manufacturer Tobacco Products , and Vapor Products, 8
Alternative Nicotine Products , or E-liquid Products Only Permit ........ $500 9
(B) Notwithstanding subdivision (a)(9)(A) (a)(8)(A) of 10
this section, manufacturers or importers who deal solely in cigars may submit 11
a copy of their current federal tobacco import license or federal tobacco 12
manufacturers' license to Arkansas Tobacco Control when applying for a 13
Manufacturer Tobacco Products , and Vapor Products, Alternative Nicotine 14
Products, or E-liquid Products Only Permit to receive the permit at no cost. 15
(10) Manufacturer Vapor Product and E -liquid Product Only Permit 16
........................................................................ $500 17
(11) Vapor Product and E -liquid Product Exclusive Permit 18
(Manufacturer, Wholesaler, and Retailer) ............................. $1,000 19
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APPROVED: 4/16/25 22
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