AR HB1560

Amends Arkansas Code § 4-75-702(5)(B) to establish a presumed cost of doing business of 4% of the basic cost of cigarettes to the wholesale dealer in the absence of filed proof of different costs.

Allows wholesale dealers to provide proof that their actual cost of doing business is less than the presumed 4% when the director determines they are selling cigarettes at prices based on lower costs.

Amends Arkansas Code § 4-75-708(e)(2) to clarify that rebates, price concessions, or other concessions offered in connection with cigarette sales at less than cost to the recipient constitute evidence of intent to injure competitors.

Specifies that the prohibition applies to offers made to wholesalers, retailers, or salespersons.