Arkansas § 26-57-1001 Definitions

Arkansas Statutes

§ 26-57-1001 — Definitions

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;

(3)(A) "Vending device" means any machine or manual device which dispenses tangible personal property after a coin or thing of value is inserted.

(B)"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 § 26-57-1

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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; (3) (A) "Vending device" means any machine or manual device which dispenses tangible personal property after a coin or thing of value is inserted. (B) "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 .

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