Code of Arkansas Rules Title 26 — Taxation
26 CAR § 200-703
Permit fee schedule
The following is the schedule for all permit fees:
RETAIL CIGARETTE & TOBACCO PERMITS:
# 1.
RC-RETAIL PERMIT $100.00
(Tobacco Products, Vapor Products,
Alternative Nicotine Products, or E-Liquid Products)
# 2.
RV-RETAIL VAPOR PRODUCT AND E-LIQUID ONLY PERMIT $50.00
WHOLESALE & WHOLESALER’S
SALESPERSON PERMITS:
1. WP-WHOLESALE PERMIT $1,000.00
(Tobacco Products, Vapor Products,
Alternative Nicotine Products, or E-Liquid Products)
2. WS-WHOLESALER’S SALESPERSON PERMIT $25.00
VENDOR & VENDING MACHINE PERMITS:
1. VS-VENDING MACHINE PERMIT (per machine) $10.00
2. GV-VENDOR PERMIT $100.00
MANUFACTURER & MANUFACTURER’S
SALESPERSON PERMIT:
1. MV-MANUFACTURER VAPOR PRODUCT & E-LIQUID PRODUCT ONLY PERMIT $500.00
2. MT-MANUFACTURER TOBACCO PRODUCTS & ALTERNATIVE NICOTINE PRODUCTS ONLY PERMIT $500.00
Manufacturers or importers who deal solely in cigars may submit a copy of their current federal tobacco import license or federal manufacturer’s license to Arkansas Tobacco Control when applying for a Manufacturer Tobacco Products and Alternative Nicotine Products Only Permit to receive the permit at no cost.
# 3.
MC-MANUFACTURER CIGARETTE ONLY PERMIT $500.00
# 4.
MS-MANUFACTURER’S SALESERSON PERMIT $25.00
VAPOR AND E-LIQUID PRODUCT EXCLUSIVE PERMIT:
1. VAPOR PRODUCT AND E-LIQUID PRODUCT EXCLUSIVE PERMIT $1,000.00 (Manufacturer, Wholesaler, and Retailer)
SPECIAL EVENT ONE TIME PERMIT:
1. SPECIAL EVENT ONE-TIME PERMIT $5.00
DUPLICATE PERMIT:
1. DUPLICATE PERMIT REQUEST $5.00
Source: view the official text
In this chapter (40 sections)
- 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
- 200-905 · Penalties for failure to comply
- 200-1001 · Determination of need for hearing
- 200-1002 · Arkansas Administrative Procedure Act
- 200-1003 · Notice of hearing
- 200-1101 · Grounds for board action
- 200-1201 · Offenses by nonpermittee
- 200-1202 · Information to be given to the board — Timeliness of…
- 200-1203 · Training of individuals or groups conducting compliance…
- 200-1301 · Maintaining adequate funding
- 200-1302 · Charge for rule book
- 200-1303 · Charge for copies made
- 200-1401 · Due date for payment of fines (accepted offers of settlement)