Code of Arkansas Rules Title 26 — Taxation
26 CAR § 200-405
Requirements for accepting order for delivery sale
When accepting an order for a delivery of an online cigar sale from a buyer, the retailer must obtain the following information from the buyer placing the order:
# (1)
A certification from the buyer documenting that the buyer:
# (A)
Is of legal age to purchase tobacco products in the State of Arkansas;
# (B)
Understands that providing false information may be a violation of law; and
# (C)
Understands that it is a violation of law to purchase cigars for subsequent resale or for delivery to persons who are under the legal age to purchase cigars;
# (2)
The name of the person making the order;
# (3)
The address where delivery is to occur;
# (4)
The phone number of the person making the order;
# (5)
The date of birth for the person making the order; and
# (6)
The payment information.
Source: view the official text
In this chapter (40 sections)
- 200-201 · Permit necessary for sale of cigarettes or other tobacco…
- 200-202 · Permit needed for each capacity
- 200-203 · Current address
- 200-204 · Forms for applications
- 200-205 · Application to be complete
- 200-206 · Replacement notice or transfer forms
- 200-207 · Posting of permits
- 200-208 · Records to be provided
- 200-209 · Definition of invoice
- 200-301 · Detailed information to be provided
- 200-302 · Wholesaler-in-fact
- 200-303 · Business location
- 200-304 · Price list to be kept
- 200-305 · Proof of financial responsibility
- 200-306 · Change in ownership
- 200-307 · Publication of application — New application
- 200-401 · Server awareness forms
- 200-402 · Prohibition on loose cigarette sales
- 200-403 · Online cigar sales
- 200-404 · Permit required
- 200-405 · Requirements for accepting order for delivery sale
- 200-406 · Requirements for shipping a delivery sale
- 200-407 · Common carriers
- 200-408 · Civil penalties
- 200-409 · Collection of taxes
- 200-501 · Written objections to be made
- 200-502 · Public hearing to be held after receipt of three objections
- 200-503 · Applicant to publish notice of hearing
- 200-601 · Permits to expire on June 30
- 200-602 · Expired permit
- 200-701 · Cash not accepted for payment of fees or permits
- 200-702 · No payments accepted by agents
- 200-703 · Permit fee schedule
- 200-801 · Location of vending machines
- 200-802 · List of locations of vending machines upon issuance or renewal
- 200-803 · Proof of bond
- 200-901 · Definitions
- 200-902 · Unlawful rebate
- 200-903 · Lawful rebate
- 200-904 · Unlawful retailer inducement