Arkansas § 26-57-1001 Definitions

Arkansas Statutes

§ 26-57-1001 — Definitions

Arkansas § 26-57-1001

Title26

This text of Arkansas § 26-57-1001 (Definitions) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 26-57-1001 (2026).

Text

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 .