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.Amended by Act 2019, No. 910,§ 4197, eff. 7/1/2019.Acts 1995, No. 934, § 1. 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.Amended by Act 2019, No. 910,§ 4197, eff. 7/1/2019.Acts 1995, No. 934, § 1.
Arkansas Legal Code