Arkansas Code Title 26, Subtitle 5, Chapter 57, Subchapter 9 - Arkansas Soft Drink Tax Act
- § 26-57-901 - Title.
This subchapter shall be known and may be cited as the "Arkansas Soft Drink Tax Act" and is hereby declared to levy a state...
- § 26-57-902 - Definitions.
(a) Terms used in this subchapter which are defined by the Arkansas Tax Procedure Act, § 26-18-101 et seq., shall have the meaning set...
- § 26-57-903 - Administration.
This subchapter is to be administered in all respects in accordance with the Arkansas Tax Procedure Act, § 26-18-101 et seq., unless otherwise provided.
- § 26-57-904 - Tax Rate.
(a) There is hereby levied and there shall be collected a tax upon every distributor, manufacturer, or wholesale dealer, to be calculated as follows:...
- § 26-57-905 - Exemptions.
The following shall be exempt from the tax levied by § 26-57-904: (1) Syrups, simple syrups, powders or base products, or soft drinks sold...
- § 26-57-906 - Tax Reporting.
(a) (1) The tax levied by § 26-57-904 shall be paid by the distributor, wholesaler, or manufacturer when the syrup, powder or base product,...
- § 26-57-907 - Tax Rate.
(a) If a distributor, manufacturer, or wholesale dealer sells bottled soft drinks, soft drink syrups, powders, or base products to retailers or retail dealers...
- § 26-57-908 - Disposition of Revenues.
The revenues derived from the tax collected under this subchapter shall be remitted to the Treasurer of State, who shall deposit the revenues as...
- § 26-57-909 - Licenses.
(a) All distributors, wholesalers, or manufacturers of soft drinks, whether located within or without the State of Arkansas, who sell or offer syrups, simple...
Last modified: November 15, 2016