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.