Browse Arkansas Code titles and sections
3-7-104. Rate of tax.
Arkansas Code — all titles (historical 2020) · legal_authorities
3-7-104. Rate of tax.
There is levied and there shall be collected as provided by law and rule the following taxes:
(1)(A) A tax at the rate of two dollars and fifty cents ($2.50) on each gallon of spirituous liquor sold or offered for sale in the State of Arkansas.
(B) “Spirituous liquor”, as used in this section, means liquor distilled from the fermented juices of grain, fruits, or vegetables and any mixture containing liquor distilled from the fermented juices of grain, fruits, or vegetables, with an alcoholic content of twenty-one percent (21%) or more alcohol by weight;
(2)(A) A tax at the rate of one dollar ($1.00) on each gallon of premixed spirituous liquor sold or offered for sale in the State of Arkansas.
(B)(i) “Premixed spirituous liquor”, as used in this section, means liquor distilled from the fermented juices of grain, fruits, or vegetables, having an alcoholic content of less than twenty-one percent (21%) alcohol by weight but more than five percent (5%) alcohol by weight.
(ii) “Premixed spirituous liquor”, as used in this section, does not mean hard cider;
(3)(A) A tax at the rate of fifty cents (50¢) on each gallon of light spirituous liquor sold or offered for sale in the State of Arkansas.
(B)(i) “Light spirituous liquor”, as used in this section, means liquor distilled from the fermented juices of grain, fruits, or vegetables and any mixture containing liquor distilled from the fermented juices of grain, fruits, or vegetables, having an alcoholic content between one-half of one percent (0.5%) and five percent (5%) alcohol by weight.
(ii) “Light spirituous liquor”, as used in this section, does not mean hard cider;
(4)(A) A tax at the rate of seventy-five cents (75¢) on each gallon of vinous liquor, except wines fermented and manuf
Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-7-104
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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Stable record: arkansas_code:legal_authorities:3-7-104
Source file: gov.ar.code.title.03.odt
Pages: Not recorded – Not recorded
Passage SHA-256: c8792c2807b5408c5d3fcafaa582e1a6ca18c87e49e6d1c20821f6e6d0ca719c
Source location: content.xml paragraph 5566
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3-7-104. Rate of tax.
There is levied and there shall be collected as provided by law and rule the following taxes:
(1)(A) A tax at the rate of two dollars and fifty cents ($2.50) on each gallon of spirituous liquor sold or offered for sale in the State of Arkansas.
(B) “Spirituous liquor”, as used in this section, means liquor distilled from the fermented juices of grain, fruits, or vegetables and any mixture containing liquor distilled from the fermented juices of grain, fruits, or vegetables, with an alcoholic content of twenty-one percent (21%) or more alcohol by weight;
(2)(A) A tax at the rate of one dollar ($1.00) on each gallon of premixed spirituous liquor sold or offered for sale in the State of Arkansas.
(B)(i) “Premixed spirituous liquor”, as used in this section, means liquor distilled from the fermented juices of grain, fruits, or vegetables, having an alcoholic content of less than twenty-one percent (21%) alcohol by weight but more than five percent (5%) alcohol by weight.
(ii) “Premixed spirituous liquor”, as used in this section, does not mean hard cider;
(3)(A) A tax at the rate of fifty cents (50¢) on each gallon of light spirituous liquor sold or offered for sale in the State of Arkansas.
(B)(i) “Light spirituous liquor”, as used in this section, means liquor distilled from the fermented juices of grain, fruits, or vegetables and any mixture containing liquor distilled from the fermented juices of grain, fruits, or vegetables, having an alcoholic content between one-half of one percent (0.5%) and five percent (5%) alcohol by weight.
(ii) “Light spirituous liquor”, as used in this section, does not mean hard cider;
(4)(A) A tax at the rate of seventy-five cents (75¢) on each gallon of vinous liquor, except wines fermented and manufactured within the State of Arkansas from grapes, berries, or other fruits grown in Arkansas sold or offered for sale in the State of Arkansas.
(B)(i) “Vinous liquor”, as used in this section, means the fermented juices of grapes, berries, or other fruits and any other mixture containing the fermented juices of grapes, berries, or other fruits, having an alcoholic content of more than five percent (5%) alcohol by weight.
(ii) “Vinous liquor”, as used in this section, does not mean hard cider;
(5)(A) A tax at the rate of twenty-five cents (25¢) on each gallon of light wine except light wine fermented and manufactured within the State of Arkansas from grapes, berries, or other fruits grown in Arkansas, as sold or offered for sale in the State of Arkansas.
(B)(i) “Light wine”, as used in this section, means the fermented juices of grapes, berries, or fruits and any other mixture containing the fermented juices of grapes, berries, or fruits, having an alcoholic content of between one-half of one percent (0.5%) and five percent (5%) alcohol by weight.
(ii) “Light wine”, as used in this section, does not mean hard cider;
(6)(A) A tax at the rate of seven dollars and fifty cents ($7.50) per barrel of thirty-two gallons (32 gals.), and proportionately for larger and smaller gallonages per barrel, on all beer having an alcoholic content of five percent (5%) or less by weight and hard cider sold or offered for sale in the State of Arkansas.
(B) This tax shall be paid in the manner prescribed by § 3-7-401 et seq.; and
(7) A tax at the rate of twenty cents (20¢) on each gallon of malt liquor sold or offered for sale in the State of Arkansas.
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Arkansas Code — all titles (historical 2020) · legal_authorities
3-7-401. Reports and payments.
(a) The Director of the Alcoholic Beverage Control Division is authorized and directed to adopt and issue rules to protect the revenue of this state, prescribing a reporting method for paying and collecting the excise tax on beer.
(b) The rules shall require the reports to be filed with the Alcoholic Beverage Control Division on or before the fifteenth day of the month following the month in which the wholesaler acquired possession of or title to the beer.
(c) The reports required by the rules shall be in lieu of those provisions of § 3-7-106 relating to the necessity to obtain transportation permits for beer.
(d) The reporting method and payment thereunder, within the time prescribed by this section and in the manner prescribed by the director, shall constitute a compliance as to sale, purchase, import, warehousing, transporting, and handling of beer, the transportation of beer in this state, and the obtaining of a permit prior to the transportation of beer into this state pursuant to § 3-7-106.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-7-401
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 3-7-401. This identifies an authority to review, not proof of applicability.