Ark. Code Ann. § 26-57-1504 (2020)

A cultivation facility, dispensary, or other marijuana business shall collect and remit a special privilege tax of four percent (4%) from the gross receipts or gross proceeds derived from each sale of usable marijuana on forms and in a manner specified by the Secretary of the Department of Finance and Administration.

History. Acts 2017, No. 1098, § 2; 2019, No. 910, § 4226.

Amendments. The 2019 amendment substituted “Secretary of the Department of Finance and Administration” for “Director of the Department of Finance and Administration”.