AR HB1045

Amends Arkansas Code § 26-57-203 to define "cigarette paper" as paper or paper-like products that do not contain tobacco, are intended to be used to roll cigarettes, and by advertising, design, or use facilitate tobacco or other substance inhalation.

Requires all persons selling cigarette paper at wholesale in Arkansas to pay an excise tax on cigarette paper sales under the Arkansas Tobacco Products Tax Act of 1977.

Imposes an additional tax of 50 cents per package of 32 sheets of cigarette paper sold in the state under Arkansas Code § 26-57-808.

Directs revenues collected from the additional cigarette paper tax to be credited to the University of Arkansas for Medical Sciences National Cancer Institute Designation Trust Fund.

Becomes effective on the first day of the calendar quarter following the act's effective date.