§ 26-57-203 - Definitions. - Arkansas Statutes

26-57-203. Definitions.

As used in this subchapter:

(1) "Annual" or "annually" means the fiscal year from July 1 through the next June 30;

(2) "Cigar" means any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco, other than any roll of tobacco that is a cigarette under subdivision (3) of this section;

(3) "Cigarette" means any roll of tobacco wrapped in:

(A) Paper or in any substance not containing tobacco; or

(B) Any substance containing tobacco that, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling is likely to be offered to or purchased by consumers as a cigarette;

(4) "Consumer" means a member of the public at large;

(5) "First sale" means the sale of tobacco products made by a manufacturer to licensed wholesalers and licensed vendors or a licensed retailer only;

(6) (A) "General tobacco products vendor" means any person that operates a vending machine or that uses any other mechanical device from which cigarettes or other tobacco products are delivered to the consumer by inserting coins in the machine or device, and that purchases tobacco products only from licensed wholesalers.

(B) A general tobacco products vendor may operate licensed vending machines on the general tobacco product vendor's own premises and on the premises of others as a principal business;

(7) "Gross sales" means the amount received for tobacco products sold at retail, including both the federal and state taxes of the tobacco products when purchased by a retailer;

(8) "Licensed" means that the person has received a license or permit from the Director of Arkansas Tobacco Control and is otherwise qualified to do business in this state, except that "licensed" does not mean that a person is registered as a manufacturer;

(9) "Manufacturer" means any person who produces any tobacco product for sale and includes, but is not limited to, importers and distributors that deal in tobacco products as manufacturers and that are required under this subchapter to sell only to licensed wholesalers or licensed retailers located in Arkansas;

(10) "Person" means any individual, retailer, wholesaler, manufacturer, firm, association, company, partnership, limited liability company, corporation, joint-stock company, club, agency, syndicate, the State of Arkansas, county, municipal corporation or other political subdivision of this state, receiver, trustee, fiduciary, or trade association;

(11) "Place of business" means the place where orders are taken or received or where tobacco products are sold;

(12) "Restricted tobacco products vendor" means a person that is licensed to operate vending machines owned by the person only on the person's own premises, and is otherwise subject to all other restrictions imposed on a general tobacco products vendor;

(13) "Retailer" means any person who purchases tobacco products from licensed wholesalers for the purpose of selling them over the counter at retail to consumers;

(14) "Salesperson" means the agent or employee of a wholesaler that sells or offers for sale to licensed wholesalers or licensed retailers or that solicits for sale, takes orders for, or in any manner promotes the sale or use of tobacco products;

(15) (A) "Stamps" means the Arkansas cigarette stamps denoting the tax on cigarettes.

(B) When affixed to a container of cigarettes, the stamps shall indicate that the tax has been paid;

(16) "Tobacco products" means all products containing tobacco for consumption and includes, but is not limited to, cigarettes, cigars, little cigars, cigarillos, chewing tobacco, smokeless tobacco, snuff, smoking tobacco, including pipe tobacco, and smoking tobacco substitutes;

(17) "Tobacco products vending machine" means any coin-operated vending machine from which tobacco products are sold;

(18) "Warehouse" means a place where tobacco products are stored for another person and to or from which place the tobacco products are shipped or delivered upon order by the owner of the tobacco products to the warehouse; and

(19) (A) "Wholesaler" means any person, not a manufacturer or owned or operated by a manufacturer, that does business within this state at or from an established place of business that purchases unstamped or untaxed cigarettes or other tobacco products directly from manufacturers that distribute tobacco products in Arkansas, and that sells to properly licensed cigarette vendors or retailers.

(B) However, where an Arkansas city is separated from a city in another state only by a state line, a person that is a resident of the Arkansas city that maintains a warehouse in the adjoining city in the adjoining state may qualify as a wholesaler under this subchapter if that person is regularly engaged in the sale of tobacco products to licensed retailers within Arkansas as a first sale and is eligible to purchase unstamped cigarettes direct from manufacturers.