§ 26-57-1001 - Definitions. - Arkansas Statutes

26-57-1001. Definitions.

As used in this subchapter:

(1) "Director" means the Director 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.