Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 5 - State Taxes > Chapter 57 - State Privilege Taxes > Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977 > § 26-57-209 - Exemption from tax.

§ 26-57-209 - Exemption from tax.

26-57-209. Exemption from tax.

Tobacco products sold to military departments of the United States or the State of Arkansas for resale on military bases within this state, and tobacco products sold and delivered to authorized purchasers outside this state for resale, and to other wholesalers licensed under this subchapter, are not subject to the taxes imposed by 26-57-208.