Tags: alpha bravo, arkansas code, attorney general, brand name, cigarette, cigarettes, column c, conditions of use, definitions, gold, nicotine, paying taxes, roll of tobacco, tax stamp, tobacco products, wholesale, wholesale tobacco, wholesaler,
As part of Act 1073 of 2003, the Office of the Enter the number of individual cigarettes sold
Attorney General is required to compile information quarterly in Arkansas in packages bearing the
about cigarettes and roll-your-own tobacco sold in excise tax stamp of this state. List only cigarettes
the State. contained in packages to which you affixed the
excise tax stamp of Arkansas. Do not list cigarettes
Those who should complete this form and submit it that were purchased with the tax stamp already
quarterly are: affixed.
Any person or entity who has been granted and Column b:
holds a wholesale cigarette license or permit, or a
wholesale tobacco license or permit, pursuant to Enter number of ounces of roll-you-own tobacco
Arkansas Code §26-57-215, or any person or entity sold in Arkansas.
who, as a retailer, purchases tobacco products
directly from a manufacturer or an unlicensed Column c:
wholesaler or distributor and is therefore liable for
reporting and paying taxes under Arkansas Code Enter the full brand name of the product sold (do
§26-57-211(a)(1)(B). not abbreviate). Do not break down into sub-
categories, such as regular, menthol, light, etc. For
Definitions example, for a cigarette named "Alpha Bravo Gold
Menthol Lights" report on "Alpha Bravo Gold".
"Cigarette" means any product that contains Do not report as "AB Gold" or "AB Gold Menthol
nicotine, is intended to be burned or heated under Lights".
ordinary conditions of use, and consists of or
contains (i) any roll of tobacco wrapped in paper or Column d:
in any substance not containing tobacco; or (ii)
tobacco, in any form, that is functional in the Enter the name and address of the manufacturer of
product, which, because of its appearance, the type the brand.
of tobacco used in the filler, or its packaging and
labeling, is likely to be offered to, or purchased by, Column e:
consumers as a cigarette; or (iii) any roll of tobacco,
which, because of its appearance, the type of Enter the name and address of the person from
tobacco, used in the filler or its packaging and whom each brand was purchased if different form
labeling, is likely to be offered to, or purchased by, the person identified in column d.
consumers as a cigarette described in clause (i) of
this definition. Column f:
The term "cigarette" includes "roll-your-own" Enter the name and address of the person of the
tobacco (i.e., any tobacco, which, because of its importer of the brand (if known).
appearance, type, packaging, or labeling, is suitable
for use and likely to be offered to, or purchased by, Preparation of the schedule
consumers as tobacco for making cigarettes). For
purposes of this definition of "cigarette", 0.09 Enter your business name and address as they
ounces of "roll-your-own" tobacco constitutes one appear on your Wholesale Cigarette Permit. Also
individual "cigarette". enter a facsimile number, electronic address, and
the name and telephone number of an individual
"Tobacco product manufacturer" means any person able to answer questions about your report.
who meets the definitions found in Ark. Code §26- If more space is required you may copy this
57-260(a)(9). form.
Return the completed form no later than 20
Instructions for Completing Reverse Side days after the close of the reporting quarter.
Each report must be signed by an individual
This report must be completed for every brand that authorized to speak for your business
is stamped for sale within this state. Mail completed schedule to:
Jeffrey Weber
Column a: Office of the Attorney General
323 Center Street, Suite 200
Little Rock, AR 72201