Ark. Code Ann. § 4-75-701 (2020)
Title
This subchapter shall be known and may be cited as the “Unfair Cigarette Sales Act”.
History. Acts 1951, No. 101, § 1; A.S.A. 1947, § 70-601.
Publisher's Notes. In regard to the Cigarette Tax Law [repealed], cigarettes are now taxed pursuant to the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq.
Case Notes
Constitutionality.
Terms “trade discount” and “rebate” were unclear under existing Unfair Cigarette Sales Act, § 4-75-701 et seq., and the tobacco control board's regulations as to what was an allowed “trade discount” as opposed to a prohibited “rebate” were unclear; thus, the law was unconstitutionally vague under due process standards because it did not give a person of ordinary intelligence fair notice of what was prohibited, i.e., of whether payments to the retailer were permitted “trade discounts” or prohibited “rebates.” Ark. Tobacco Control Bd. v. Sitton, 357 Ark. 357, 166 S.W.3d 550 (2004).
In General.
Neither “trade discounts” nor “rebates” are defined in the Unfair Cigarette Sales Act, § 4-75-701 et seq.; however, the Arkansas Tobacco Control Board defines “rebates,” under Ark Tobacco Control Board Rules and Regs., § 9.1 (A). Ark. Tobacco Control Bd. v. Sitton, 357 Ark. 357, 166 S.W.3d 550 (2004)
Arkansas Tobacco Control Board's consideration of cooperative organizations as buying pools exempt from the anti-rebating provision, § 4-75-708, of the Unfair Cigarette Sales Act, § 4-75-701 et seq., was clearly wrong because a cooperative was considered a retailer under § 4-75-702(8) and, as such, was prohibited from providing rebates. McLane Southern, Inc. v. Ark. Tobacco Control Bd., 2010 Ark. 498, 375 S.W.3d 628 (2010).
Cited: Wometco Servs., Inc. v. Gaddy, 272 Ark. 452, 616 S.W.2d 466 (1981).