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Soft Drink Tax 

The tax is levied upon the a) sale in this state of soft drinks, syrups, simple syrups, powders and base products by a manufacturer, wholesaler, or distributor to a retailer or other purchaser, or b) the purchase by a retailer in this state of soft drinks, syrups, simple syrups, powders and base products from an unlicensed manufacturer, wholesaler, or distributor.  The tax rate shall be:

  • Soft Drink Syrup - $2.00 per gallon of soft drink or simple syrup.
  • Can Drinks - $.21 cents per gallon of bottled or canned soft drink product.
  • Powders - $.21 cents for each gallon produced by powders or base products.

Applicable Statutes: AR Code Ann. §26-57-901 et seq.

 DFA Rule(s)

TitlePosted
1993-8 Soft Drink Tax08/16/2010
Statistics
TitlePosted
Soft Drink Revenue 07/2000 to Current09/22/2014