Ark. Code Ann. § 26-57-208 (2026)

An excise or privilege tax is levied as follows:

1. The excise or privilege tax on cigarettes sold in this state is ten dollars and fifty cents ($10.50) per one thousand (1,000) cigarettes sold; and
2. 1. 1. An excise or privilege tax is levied on the first sale of tobacco products other than cigarettes at the rate of sixteen percent (16%) of the invoice price, before discounts.
      2. However, the excise or privilege tax levied under subdivision (2)(A)(i) of this section is subject to the limitation stated in subdivision (2)(B) of this section.
   2. 1. The total amount of the excise or privilege taxes levied under this section and §§ 26-57-803, 26-57-805, and 26-57-807 on cigars shall not exceed fifty cents (50¢) per cigar.
      2. If the total amount of the excise or privilege taxes levied under this section and §§ 26-57-803, 26-57-805, and 26-57-807 on cigars would exceed fifty cents (50¢) per cigar, the excise or privilege tax rates under this section and §§ 26-57-803, 26-57-805, and 26-57-807 shall be reduced proportionally.
      3. The Secretary of the Department of Finance and Administration shall adopt rules to implement this subdivision (2)(B).

History. Acts 1977, No. 546, § 7; 1983, No. 399, § 1; 1985, No. 356, § 1; A.S.A. 1947, § 84-4507; Acts 1987, No. 628, § 2; 1997, No. 1337, § 3; 1999, No. 1246, § 1; 2007, No. 817, § 1; 2009, No. 940, § 1; 2013, No. 510, § 1; 2013, No. 631, § 6; 2015, No. 1119, §§ 5, 6; 2019, No. 580, § 7; 2019, No. 1071, § 9.

Amendments. The 2009 amendment inserted (1)(D), redesignated the subsequent subdivision accordingly, and substituted “(1)(B)-(D)” for “(1)(B) and (C)” in (1)(E)(i).

The 2013 amendments by Nos. 510 and 631 rewrote (2).

The 2015 amendment, in (2)(A)(i), substituted “An excise or privilege tax is levied” for “The excise or privilege tax levied”, inserted “the first sale of”, substituted “at the rate of” for “that are offered for sale in the state is”, and deleted “to a wholesaler or retailer” preceding “before discounts”; in (3)(A)(i), inserted “that shall be” and substituted “under” for “pursuant to”; rewrote (3)(A)(ii) and (3)(C); and made stylistic changes.

The 2019 amendment by No. 580 redesignated former (1)(A) as (1); and deleted (1)(B) through (1)(E).

The 2019 amendment by No. 1071 repealed (3) and (4).