The bill amends the Arkansas Tobacco Products Tax Act of 1977 by reducing the number and types of permits issued by Arkansas Tobacco Control. It consolidates several existing permits into a single permit, streamlining the process for businesses involved in the sale of tobacco and related products. The annual privilege fees for various permits are specified, including a $1,000 fee for a wholesale permit covering tobacco, vapor, alternative nicotine, or e-liquid products, and a $100 fee for a vendor permit.

Significant deletions from the current law include the removal of the Manufacturer Cigarette Only Permit and the Manufacturer Vapor Product and E-liquid Product Only Permit, along with the Vapor Product and E-liquid Product Exclusive Permit. New language has been added to clarify the types of products covered under certain permits, specifically including vapor products and e-liquid products. Additionally, manufacturers or importers dealing solely in cigars can apply for a specific permit at no cost by providing their federal tobacco license.

Statutes affected:
SB 494: 26-57-219(a)
Act 717: 26-57-219(a)