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Miscellaneous Tax

​​​​​​​The Arkansas Miscellaneous Tax section administers the interpretation, collection and enforcement of the following Arkansas Miscellaneous tax laws: Ad Valorem Assessments, Alcoholic Beverage Taxes, Amusement Devices Tax/Fees, Beauty Pageant, Bingo/Raffle, Car Wash Water Usage Fee, Casino Gaming and Sports Wagering, Cigarette, Cigarette Paper Taxes, Construction Nonresidential Surcharge, Fantasy Sports Games, Other Tobacco Products, Promotion Assessments, Real Property Transfer Tax, Severance Tax, Soft Drink Tax, Telephone Surcharge, Waste Tire Fee, and Vending Device Decal Fees.

• Ad Valorem Assessments
• Alcoholic Beverages
  • Beer
  • Liquor
  • Wine
• Amusement Machines (coin-operated)
• Beauty Pageants
• Bingo/Raffle
• Car Wash Water Usage Fee
• Casino Gaming and Sports Wagering
• Cigarette/Tobacco
  • Cigarettes
  • Cigarette Paper
  • Tobacco Products (excluding Cigarettes and Cigarette Papers)
• Construction Surcharge
• Electronic Games of Skill
• Fantasy Sports Games
• Promotion Assessments
  • Beef
  • Bovine
  • Catfish Feed
  • Corn and Grain Sorghum
  • Pseudorabies
  • Rice
  • Soybean
  • Wheat
• Real Property Transfer
• Severance
  • Brine
  • Oil
  • Natural Gas
  • Timber
  • Other Severance Tax
• Soft Drink
• Telephone Surcharge
• Vending Machines
• Waste Tire Fee