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3-6-105. Tax on sales.
Arkansas Code — all titles (historical 2020) · legal_authorities
3-6-105. Tax on sales.
(a) The holder of a permit shall pay a tax of one dollar ($1.00) per gallon, payable and collectible in the manner as in the case of other taxes on intoxicating liquors now provided on all of the products sold for consumption within the State of Arkansas to the holders of wholesale or retail liquor permits within the state.
(b) The manufacturer may sell the products for export without the state, or to the manufacturers of native wine in this state for use in the fortification of the wine, free of payment of the taxes, under rules and regulations as may be provided pursuant to the authority of this chapter.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-6-105
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:3-6-105
Source file: gov.ar.code.title.03.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 6fa6291421571f5fb0fb064b35a97167ea935efd6ac23f4412278c67b2ec15db
Source location: content.xml paragraph 5476
Stored source content
3-6-105. Tax on sales.
(a) The holder of a permit shall pay a tax of one dollar ($1.00) per gallon, payable and collectible in the manner as in the case of other taxes on intoxicating liquors now provided on all of the products sold for consumption within the State of Arkansas to the holders of wholesale or retail liquor permits within the state.
(b) The manufacturer may sell the products for export without the state, or to the manufacturers of native wine in this state for use in the fortification of the wine, free of payment of the taxes, under rules and regulations as may be provided pursuant to the authority of this chapter.
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