26 CAR § 200-201
No wholesaler, retailer, vendor, or other individual, partnership, corporation, or other entity shall sell, barter, give away, or otherwise distribute cigarettes, vapor products, alternative nicotine products, e-liquid products, or other tobacco products in the State of Arkansas without first obtaining the appropriate permit or permits in accordance with the Arkansas Tobacco Products Tax Act of 1977, Arkansas Code § 26-57-201 et seq., and this part.