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26-52-323. Application of tax to candy and soft drinks.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-323. Application of tax to candy and soft drinks.
The Secretary of the Department of Finance and Administration shall either:
(1)(A) Publish a list of the Universal Product Codes for items that meet the definition of:
(i) A candy under § 26-52-103 or § 26-53-102; or
(ii) A soft drink under § 26-52-103 or § 26-53-102.
(B) The list published by the secretary under subdivision (1)(A) of this section shall provide guidance to retailers, sellers, and vendors regarding which items are defined as a candy or a soft drink but not defined as food and food ingredients under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.
(C) The list published by the secretary under subdivision (1)(A) of this section is exempt from the Arkansas Administrative Procedure Act, § 25-15-201 et seq.; or
(2) Not subject a retailer, seller, or vendor to the penalties under § 26-18-201, § 26-18-202, § 26-18-208, § 26-18-209, § 26-52-512, or § 26-53-125 if the retailer, seller, or vendor:
(A) Collects and remits tax payments to the Department of Finance and Administration on the gross receipts and gross proceeds derived from the sale of items that meet the definition of:
(i) A candy under § 26-52-103 or § 26-53-102 at the taxable rate for food and food ingredients under § 26-52-317 or § 26-53-145; or
(ii) A soft drink under § 26-52-103 or § 26-53-102 at the taxable rate for food and food ingredients under § 26-52-317 or § 26-53-145; and
(B) Demonstrates a good faith effort to collect and remit tax payments to the department on the gross receipts and gross proceeds derived from the sale of items that meet the definition of:
(i) A candy under § 26-52-103 or § 26-53-102 at the taxable rate under § 26-52
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-323
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:26-52-323
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: e27e2f1692791682a0a96676267f21f2593d82c793f4812655f04d56eb211e8f
Source location: content.xml paragraph 18711
Stored source content
26-52-323. Application of tax to candy and soft drinks.
The Secretary of the Department of Finance and Administration shall either:
(1)(A) Publish a list of the Universal Product Codes for items that meet the definition of:
(i) A candy under § 26-52-103 or § 26-53-102; or
(ii) A soft drink under § 26-52-103 or § 26-53-102.
(B) The list published by the secretary under subdivision (1)(A) of this section shall provide guidance to retailers, sellers, and vendors regarding which items are defined as a candy or a soft drink but not defined as food and food ingredients under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.
(C) The list published by the secretary under subdivision (1)(A) of this section is exempt from the Arkansas Administrative Procedure Act, § 25-15-201 et seq.; or
(2) Not subject a retailer, seller, or vendor to the penalties under § 26-18-201, § 26-18-202, § 26-18-208, § 26-18-209, § 26-52-512, or § 26-53-125 if the retailer, seller, or vendor:
(A) Collects and remits tax payments to the Department of Finance and Administration on the gross receipts and gross proceeds derived from the sale of items that meet the definition of:
(i) A candy under § 26-52-103 or § 26-53-102 at the taxable rate for food and food ingredients under § 26-52-317 or § 26-53-145; or
(ii) A soft drink under § 26-52-103 or § 26-53-102 at the taxable rate for food and food ingredients under § 26-52-317 or § 26-53-145; and
(B) Demonstrates a good faith effort to collect and remit tax payments to the department on the gross receipts and gross proceeds derived from the sale of items that meet the definition of:
(i) A candy under § 26-52-103 or § 26-53-102 at the taxable rate under § 26-52-301, § 26-52-302, § 26-53-106, or § 26-53-107; or
(ii) A soft drink under § 26-52-103 or § 26-53-102 at the taxable rate under § 26-52-301, § 26-52-302, § 26-53-106, or § 26-53-107.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-101. Title.
This chapter shall be known and cited as the “Arkansas Gross Receipts Act of 1941”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-101
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-52-101. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-103. Definitions.
As used in this chapter:
(1) “Alcoholic beverage” means a beverage that is suitable for human consumption and contains five-tenths of one percent (0.5%) or more of alcohol by volume;
(2)(A) “Bundled transaction” means a retail sale of two (2) or more products, except real property and services to real property, in which:
(i) The products are otherwise distinct and identifiable; and
(ii) The products are sold for one (1) nonitemized price.
(B) “Bundled transaction” does not include the sale of any product in which the sales price varies or is negotiable based on the selection by the purchaser of the products included in the transaction.
(C) The Department of Finance and Administration shall promulgate rules to implement this subdivision (2);
(3)(A) “Candy” means a preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruits, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces.
(B) “Candy” shall not include a preparation containing flour and shall require no refrigeration;
(4)(A) “Consumer”, “purchaser”, or “user” means the person to whom the taxable sale is made or to whom taxable services are furnished.
(B) All contractors are deemed to be consumers or users of all tangible personal property, including materials, supplies, and equipment used or consumed by them in performing any contract.
(C) The sales of all such tangible personal property to contractors are taxable sales within the meaning of this chapter;
(5) “Contract” means any agreement or undertaking to construct, manage, or supervise the construction, erection, alteration, or repair of any building or other improvement or structure affixed to real estate, including any of their component pa
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-103
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-52-103. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-53-101. Title.
The title of this subchapter shall be cited as the “Arkansas Compensating Tax Act of 1949”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-53-101
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-53-101. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-53-102. Definitions.
As used in this subchapter:
(1) “Alcoholic beverage” means a beverage that is suitable for human consumption and contains five-tenths of one percent (0.5%) or more of alcohol by volume;
(2)(A) “Bundled transaction” means a retail sale of two (2) or more products, except real property and services to real property, in which:
(i) The products are otherwise distinct and identifiable; and
(ii) The products are sold for one (1) nonitemized price.
(B) “Bundled transaction” does not include the sale of any product in which the sales price varies or is negotiable based on the selection by the purchaser of the products included in the transaction.
(C) The Department of Finance and Administration shall promulgate rules to implement this subdivision (2);
(3)(A) “Candy” means a preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruits, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces.
(B) “Candy” shall not include a preparation containing flour and shall require no refrigeration;
(4) “Dietary supplement” means any product, other than tobacco, intended to supplement the diet that:
(A) Contains one (1) or more of the following dietary ingredients:
(i) A vitamin;
(ii) A mineral;
(iii) An herb or other botanical;
(iv) An amino acid;
(v) A dietary substance for use by humans to supplement the diet by increasing the total dietary intake; or
(vi) A concentrate, metabolite, constituent, extract, or combination of any ingredient described in this subdivision (4)(A) and is intended for ingestion in tablet, capsule, powder, softgel, gelcap, or liquid form, or if not intended for ingestion in that form, is not represented as conventional food and is not repr
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-53-102
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-53-102. This identifies an authority to review, not proof of applicability.