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the state of

Arkansas

State Legislative Info

GOVERNOR

Sarah Huckabee Sanders
State Capitol, Room 250
500 Woodlane St
Little Rock, AR 72201
Phone: (501) 682-2345

THE SENATE

Arkansas Senate Secretary
Ann Cornwell, Director
State Capitol
500 Woodlane St. Ste 320
Little Rock, AR 72201
Phone: (501) 682-5951

THE HOUSE

Chief Clerk Sherri Stacks
State Capitol
500 Woodlane St. Suite 350
Little Rock, AR 72201
Phone: (501) 682-6211

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current laws & taxes

regulating smokeless tobacco & vapor products

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Arkansas CALLS TO ACTION

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Arkansas LAWS & TAXES

laws

  • The sale of tobacco products to, or purchase of, or possession of tobacco, vapor or nicotine products by a person under the age of twenty-one (21) years of age is prohibited by law. Active duty military and individuals who reach age 19 by Dec. 31, 2019, are exempt.1
  • The Arkansas Clean Indoor Air Act of 2006 does not include the use of vapor products.2
  • The following municipalities have ordinances that prohibit vaping where smoking is prohibited (some exclude bars and restaurants): Wooster, Newport and Pine Bluff. 2
  • Use of vapor products is prohibited on school property and at school events, any child care facility or healthcare facility, and near state park buildings.4
  • E-liquids must be sold in child-resistant packaging (excepting pre-filled and sealed cartridges not intended to be opened by the consumer.)4

Tobacco/Vapor Sales Bans: Sellers must register and obtain a permit from the Arkansas Director of Tobacco control to sell vapor products in the state. This requirement could cause many out-of-state online retailers to refuse to ship to the state.5

Tobacco/Vapor 21 Law: In February 2019, Arkansas law makers voted to raise the minimum legal sales age for tobacco products from 18 to 21 over a two year period. The law goes into effect on September 1, 2019. Active duty military and individuals who reach age 19 by Dec. 31, 2019, are exempt.

Flavor Bans: Federal law prohibits the sale of closed system devices (pods, cartridges) containing e-liquid in flavors other than tobacco or menthol.

taxes

  • Smoke-free tobacco is taxed at 68% of manufacturer’s invoiced selling price, prior to any discount or deals.3
  • Vapor products are not subject to a state excise or special tax.4
  1. https://law.justia.com/codes/arkansas/2015/title-5/subtitle-3/chapter-27/subchapter-2/section-5-27-227
  2. https://en.wikipedia.org/wiki/List_of_vaping_bans_in_the_United_States#_Arkansas
  3. https://www.dfa.arkansas.gov/excise-tax/miscellaneous-tax/tobacco-products-other-than-cigarettes-and-cigarette-papers/
  4. https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-57-254.html
  5. https://law.justia.com/codes/arkansas/2015/title-26/subtitle-5/chapter-57/subchapter-2/section-26-57-215/

Updated March 2024

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