Browse Arkansas Code titles and sections
3-7-116. Tax rebate for qualified manufacturers — Definitions.
Arkansas Code — all titles (historical 2020) · legal_authorities
3-7-116. Tax rebate for qualified manufacturers — Definitions.
(a) For purposes of this section:
(1) “Barrel” means thirty-one gallons (31 gals.) of liquid;
(2) “Beer” means any fermented liquor made from malt or any substitute and having an alcoholic content of not more than five percent (5%) by weight;
(3) “Malt beverage” means any liquor brewed from the fermented juices of grain and having an alcoholic content of not less than five percent (5%) or more than twenty-one percent (21%) by weight;
(4)(A)(i) “Qualified manufacturer” means a person that manufactures a combined total of less than twenty-five thousand (25,000) barrels of beer and malt beverage during the twelve-month period immediately preceding the twelve-month period for which the rebate under this section is claimed.
(ii) “Qualified manufacturer” includes a person licensed under § 3-5-1201 et seq. or the Arkansas Small Brewery Act, § 3-5-1401 et seq.
(B)(i) The maximum quantity of less than twenty-five thousand (25,000) barrels of beer and malt beverage shall be computed by combining all brands and labels of beer and malt beverage manufactured at all manufacturing facilities owned or controlled by the qualified manufacturer.
(ii)(a) The person shall validate its eligibility by furnishing copies of the following forms:
(1) Brewers Report of Operations (monthly or quarterly) TTB Form (OMB Number 1512-0052); or
(2) Its equivalent form as submitted to the United States Department of the Treasury.
(b) The forms shall demonstrate that the combined manufactured barrels of beer and malt beverage are less than twenty-five thousand (25,000) barrels of beer; and
(5) “Wholesaler” means a person licensed by the Alcoholic Beverage Control Division as a wholesaler that purchases beer or malt bever
Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-7-116
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.
Issuing source page ↗
Authority boundary: historical statutory source snapshot not current law.
Open the recorded source website ↗
Record provenance
Stable record: arkansas_code:legal_authorities:3-7-116
Source file: gov.ar.code.title.03.odt
Pages: Not recorded – Not recorded
Passage SHA-256: c7ff1bbce6a8c69acb20c748a6eccbda999e54efaa78b3b63835ab5adf1cb945
Source location: content.xml paragraph 5744
Stored source content
3-7-116. Tax rebate for qualified manufacturers — Definitions.
(a) For purposes of this section:
(1) “Barrel” means thirty-one gallons (31 gals.) of liquid;
(2) “Beer” means any fermented liquor made from malt or any substitute and having an alcoholic content of not more than five percent (5%) by weight;
(3) “Malt beverage” means any liquor brewed from the fermented juices of grain and having an alcoholic content of not less than five percent (5%) or more than twenty-one percent (21%) by weight;
(4)(A)(i) “Qualified manufacturer” means a person that manufactures a combined total of less than twenty-five thousand (25,000) barrels of beer and malt beverage during the twelve-month period immediately preceding the twelve-month period for which the rebate under this section is claimed.
(ii) “Qualified manufacturer” includes a person licensed under § 3-5-1201 et seq. or the Arkansas Small Brewery Act, § 3-5-1401 et seq.
(B)(i) The maximum quantity of less than twenty-five thousand (25,000) barrels of beer and malt beverage shall be computed by combining all brands and labels of beer and malt beverage manufactured at all manufacturing facilities owned or controlled by the qualified manufacturer.
(ii)(a) The person shall validate its eligibility by furnishing copies of the following forms:
(1) Brewers Report of Operations (monthly or quarterly) TTB Form (OMB Number 1512-0052); or
(2) Its equivalent form as submitted to the United States Department of the Treasury.
(b) The forms shall demonstrate that the combined manufactured barrels of beer and malt beverage are less than twenty-five thousand (25,000) barrels of beer; and
(5) “Wholesaler” means a person licensed by the Alcoholic Beverage Control Division as a wholesaler that purchases beer or malt beverage from a qualified manufacturer.
(b)(1)(A) A qualified manufacturer is entitled to a tax rebate equal to seven dollars and fifty cents ($7.50) per barrel of beer, malt beverage, or hard cider sold or offered for sale in Arkansas each calendar year by the qualified manufacturer or sold through its appointed wholesalers if the qualified manufacturer or its wholesaler is required to report and pay tax under § 3-5-1205(3), § 3-5-1408(3), or § 3-7-104 on the beer, malt beverage, or hard cider first sold or offered for sale in this state.
(B) The tax rebate claimed each year by the qualified manufacturer under this section shall not exceed the annual tax liability of the qualified manufacturer and its wholesalers under § 3-5-1205(3), § 3-5-1408(3), or § 3-7-104 during the year requested.
(2) The first twelve-month period for which a qualified manufacturer may claim a rebate under this section begins January 1, 2007, for the year ending December 31, 2006.
(c)(1) If a qualified manufacturer under this section expands to produce a combined twenty-five thousand (25,000) barrels or more of beer and malt beverage during a twelve-month period, the qualified manufacturer shall submit a form to the division acknowledging that production has exceeded the limit amount for qualification as a qualified manufacturer.
(2) A qualified manufacturer that has filed the form required in subdivision (c)(1) of this section may continue to claim the tax rebate under subsection (b) of this section on the first twenty-four thousand nine hundred and ninety-nine (24,999) barrels of beer or malt beverage manufactured during the twelve-month period immediately preceding the twelve-month period for which the rebate under this section is claimed as validated under subdivision (a)(4)(B)(ii) of this section.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Arkansas Code — all titles (historical 2020) · legal_authorities
3-5-1201. Legislative determinations and intent.
(a) The General Assembly reaffirms the policy of this state of strict enforcement of laws and rules applicable to the manufacture or sale of beer including, but not limited to, those establishing the three-tier distribution system with prohibitions against ownership and employment interests between the three (3) tiers, or the “three-tier system”.
(b) The General Assembly determines:
(1) That the tourist and the convention industries contribute substantially to the revenues of business enterprises in this state and that income from the tourist trade, conventions, and allied industries is essential to the continued well-being and prosperity of this state;
(2) That there is extreme competition among states throughout the nation for the tourist and convention business; and
(3) That all reasonable steps should be taken to retain, foster, and encourage this business and to create favorable competitive conditions therefor in this state.
(c) In order to encourage tourists and conventions to come to Arkansas, it is essential that visitors to the state be provided accommodations, services, and facilities of a nature to which they are accustomed and competitive with those offered in other states and areas.
(d) It is the intent and purpose of this subchapter to authorize the legal operation of microbrewery-restaurants as herein provided as a limited exception to the three-tier system.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-5-1201
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 3-5-1201. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
3-5-1205. Fees and taxes.
A microbrewery-restaurant licensee shall:
(1) Pay any applicable city or county license or permit fees and barrelage or taxes and shall pay a state licensing fee to the Alcoholic Beverage Control Division of seven hundred fifty dollars ($750) per fiscal year to manufacture and sell its beer, malt beverages, and hard cider for consumption both on and off the premises and to sell any other beer, malt beverages, and hard cider purchased from a licensed wholesaler for consumption on the premises;
(2) Measure beer, malt beverages, and hard cider manufactured by the microbrewery, otherwise comply with applicable rules respecting excise and enforcement tax determination of the beer, malt beverages, and hard cider, and pay any applicable bond or deposit and the amount of the state excise tax and enforcement tax to this state, but free from the fees and taxes provided in § 3-5-205, and as required by §§ 3-7-104 and 3-7-111; and
(3) Pay a tax at the rate of seven dollars and fifty cents ($7.50) per barrel, and proportionately for larger and smaller gallonages per barrel, on all beer, malt beverages, and hard cider in quantities of up to forty-five thousand (45,000) barrels per year produced and sold or offered for sale in the state.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-5-1205
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 3-5-1205. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
3-5-1401. Title.
This subchapter shall be known and may be cited as the “Arkansas Small Brewery Act”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-5-1401
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 3-5-1401. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
3-5-1408. Fees and taxes.
A small brewer shall:
(1) Pay any applicable city or county license or permit fees and barrelage or taxes and shall pay a state licensing fee to the Alcoholic Beverage Control Division of three hundred dollars ($300) per fiscal year to:
(A) Manufacture and sell its beer, malt beverages, and hard cider for consumption, both on and off the premises; and
(B) Sell any other beer, malt beverages, and hard cider purchased from a licensed dealer for consumption on or off the premises;
(2) Measure beer, malt beverages, and hard cider manufactured by the small brewer or purchased from a contract brewery, or otherwise comply with applicable rules respecting excise and enforcement tax determination of the beer, malt beverages, and hard cider, and pay any applicable bond or deposit and the amount of the state excise tax and enforcement tax to this state as required, but is free from the fees and taxes provided in § 3-5-205 and as required by §§ 3-7-104 and 3-7-111; and
(3) Pay a tax at the rate of seven dollars and fifty cents ($7.50) per barrel, and proportionately for larger and smaller gallonages per barrel, on all beer, malt beverages, and hard cider in quantities of up to forty-five thousand (45,000) barrels per year and sold or offered for sale in the state.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-5-1408
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 3-5-1408. This identifies an authority to review, not proof of applicability.