Arkansas § 26-57-209 Exemption from tax

Arkansas Statutes

§ 26-57-209 — Exemption from tax

Arkansas § 26-57-209

Title26

This text of Arkansas § 26-57-209 (Exemption from tax) 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. § 26-57-209 (2026).

Text

(a)The following are not subject to the taxes imposed under § 26-57-208 :

(1)Tobacco products sold to military departments of the United States or the state for resale on military bases within the state;

(2)Tobacco products sold and delivered to authorized purchasers outside the state for resale; and (3) Cigarettes sold and delivered to other wholesalers permitted under this subchapter.

(b)A person permitted under this chapter that sells cigarettes to military departments of the United States or the state for resale on military bases under this section shall affix a tax-exempt stamp on the package, carton, or other container of cigarettes before transfer, shipment, or delivery.

Free access — add to your briefcase to read the full text and ask questions with AI

(a) The following are not subject to the taxes imposed under § 26-57-208 : (1) Tobacco products sold to military departments of the United States or the state for resale on military bases within the state; (2) Tobacco products sold and delivered to authorized purchasers outside the state for resale; and (3) Cigarettes sold and delivered to other wholesalers permitted under this subchapter. (b) A person permitted under this chapter that sells cigarettes to military departments of the United States or the state for resale on military bases under this section shall affix a tax-exempt stamp on the package, carton, or other container of cigarettes before transfer, shipment, or delivery.

Legislative History

Amended by Act 2019, No. 1071,§ 10, eff. 7/24/2019. Amended by Act 2015, No. 1119,§ 7, eff. 4/6/2015. Acts 1977, No. 546, § 7; 1979, No. 911, § 8; A.S.A. 1947, § 84-4507; Acts 2011, No. 836, § 3.