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Arkansas LAWS & TAXES
- 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.
- 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
Updated February 2023