26 CAR § 162-102. Cigarette stamps and border zone sales

(a)(1) Prior to selling cigarettes to an Arkansas cigarette retailer, a cigarette wholesaler must affix stamps to each package of cigarettes indicating that the tobacco products tax has been paid. (2) The current non-border zone rate is fifteen dollars and seventy-five cents ($15.75) per one thousand (1,000) cigarettes. (3) Cigarettes sold to a border zone retailer may be taxed at a lower rate pursuant to Arkansas Code §§ 26-57-208, 26-57-802, and 26-57-803. (4) In the event that a lower tax rate applies to sales of cigarettes to border zone retailers, the wholesaler must affix a separate border zone stamp if the Secretary of the Department of Finance and Administration has issued separate border zone stamps for that area. (b)(1) A retailer with a place of business outside of a border zone may not retain in inventory any cigarettes that have the border zone stamps affixed. (2) Such retailer may only retain in inventory cigarettes that have stamps affixed reflecting that the full Arkansas tobacco products tax was paid. (3) The secretary may confiscate any cigarettes that are not properly stamped. (4) The secretary may also provide the Arkansas Tobacco Control Board with the identity of the border zone retailer. (c) Effective July 1, 1998, all wholesalers selling cigarettes to border zone retailers with a store on or near the Missouri-Arkansas border must affix a separate Missouri border zone stamp to all cigarettes sold to such border zone retailers.