This subchapter does not prohibit a person or entity from manufacturing or selling cigarettes that do not meet the requirements of § 20-27-2104 if:(1) The cigarettes: (A) Are or will be stamped for sale in another state; or(B) Are packaged for sale outside the United States; and(2) The person or entity has taken reasonable steps to ensure that the cigarettes will not be sold or offered for sale in this state.Acts 2009, No. 697, § 2.
Arkansas Legal Code