Ark. Code § 26-57-1001

Current with legislation from 2024 Fiscal and Special Sessions.

Section 26-57-1001 - Definitions

As used in this subchapter:

(1) "Secretary" means the Secretary of the Department of Finance and Administration or his or her authorized agents;

(2) "Person" means any individual, partnership, corporation, limited liability corporation, association, organization, or nonprofit corporation, and any county or municipal subdivision of this state;

(3)

(A) "Vending device" means any machine or manual device which dispenses tangible personal property after a coin or thing of value is inserted.

(B) "Vending device" does not include devices used exclusively for the purpose of selling cigarettes, newspapers, magazines, or postage stamps; and

(4) "Vending device operator" means any person who sells tangible personal property through vending devices and who elects to pay the taxes imposed by § 26-57-1002.

Ark. Code § 26-57-1001

Amended by Act 2019, No. 910,§ 4197, eff. 7/1/2019.

Acts 1995, No. 934, § 1.