Ark. Code Ann. » Title 26 Chapter 57
Arkansas Code Annotated

Ark. Code Ann. § 26-57-1001 (2026)

Definitions

✓ current as of May 2026
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As used in this subchapter:

  1. “Secretary” means the Secretary of the Department of Finance and Administration or his or her authorized agents;
  2. “Person” means any individual, partnership, corporation, limited liability corporation, association, organization, or nonprofit corporation, and any county or municipal subdivision of this state;
    1. “Vending device” means any machine or manual device which dispenses tangible personal property after a coin or thing of value is inserted.
    2. “Vending device” does not include devices used exclusively for the purpose of selling cigarettes, newspapers, magazines, or postage stamps; and
  4. “Vending device operator” means any person who sells tangible personal property through vending devices and who elects to pay the taxes imposed by § 26-57-1002.

History. Acts 1995, No. 934, § 1; 2019, No. 910, § 4197.

Amendments. The 2019 amendment substituted “‘Secretary’ means the Secretary of the Department of Finance and Administration” for “‘Director’ means the Director of the Department of Finance and Administration” in (1).