Beer/Malt Beverage

The taxes are to be collected by the wholesaler, acting as an agent for the State.  The excise tax levied on “Beer” and “Malt Beverages” shall be reported and paid to the Department of Finance and Administration on or before the 15th day of the month following the month in which the wholesaler or other person authorized to sell obtains delivery from the supplier.

Definitions: 

  • Barrel means 31 gallons of liquid.
  • Beer means any fermented liquor made from malt or any substitute and having an alcoholic content of not more than 5% by weight.
  • Malt Beverage means any liquor brewed from the fermented juices of grain and having an alcoholic content of not less than 5% or more than 21% by weight.
  • Native Brewery means a small brewery or microbrewery-restaurant. 
  • Small Brewery means any licensed facility that manufactures fewer than 30,000 barrels of beer and malt beverages per year for sale or consumption
  • Hard Cider means liquor brewed from the fermented juices of fruit and containing more than three percent (3%) and not more than twenty-one percent (21%) of alcohol by weight.

Taxation:

Beer produced/distributed by a Native Brewery is taxed at:

1)  Gallonage tax: $0.241935 per gallon or $7.50 per barrel, AND
2)  Enforcement/Inspection tax: 
$0.007813 per gallon or $0.242188 per barrel.
3)  Combined tax rate: Gallon rate: $0.249748 and Barrel rate: $7.742188

Beer purchased/distributed by a Distributor/Wholesaler (non-Native Brewery) is taxed at:

4) Gallonage tax: $0.234375 per gallon or $7.265625 per barrel, AND
5) Enforcement/Inspection tax:
$0.007813 per gallon or $0.242188 barrel.
6) Combined tax rate: Gallon rate: $0.242188 or Barrel rate: $7.507813

Malt Beverage produced/distributed by a Native Brewery is taxed at:

             1)  Gallonage tax: $0.241935 per gallon or $7.50 per barrel , AND
             2)  Enforcement/Inspection tax: 
not applicable
             3)  Combined tax rate: Gallon rate: $0.241935 or Barrel rate: $7.50

Malt Beverage purchased/distributed by a Distributor/Wholesaler (non-Native Brewery) is taxed at:

              4)  Gallonage tax: $0.20 per each gallon or $6.20 per barrel ,  AND
              5)  Enforcement/Inspection tax: 
not applicable
              6)  Combined tax rate: Gallon rate: $0.20 or Barrel rate: $6.20

Hard Cider produced/distributed by a Native Brewery is taxed at:

1)  Gallonage tax: $0.241935 per gallon or $7.50 per barrel, AND
2)  Enforcement/Inspection tax: 
$0.007813 per gallon or $0.242188 per barrel.
3)  Combined tax rate: Gallon rate: $0.249748 and Barrel rate: $7.742188

Hard Cider purchased/distributed by a Distributor/Wholesaler (non-Native Brewery) is taxed at:

4) Gallonage tax: $0.234375 per gallon or $7.265625 per barrel, AND
5) Enforcement/Inspection tax:
$0.007813 per gallon or $0.242188 barrel.
6) Combined tax rate: Gallon rate: $0.242188 or Barrel rate: $7.507813

Applicable statutes: AR Code Ann. §3-7-101 et seq. (Gallonage and Enforcement/Inspection Taxes), §3-5-1401 et seq. (Native Brewery Taxes)

Statistics

Title Posted
Beer Revenue FYE 2021 11/09/2020
Beer Revenue FYE 2020 07/02/2020
Beer Revenue FYE 2019 07/05/2019
Beer Revenue FYE 2018 07/03/2018
Beer Revenue FYE 2017 07/03/2017
Beer Revenue FYE 2016 08/04/2016
Beer Revenue FYE 2015 08/10/2015
Beer Revenue FYE 2014 07/15/2014
Beer Revenue FYE 2013 07/10/2013
Beer Revenue FYE 2012 07/10/2013
Beer Revenue FYE 2011 07/10/2013
Beer Revenue FYE 2010 07/10/2013
Beer Revenue FYE 2009 07/10/2013
Beer Revenue FYE 2008 07/10/2013
Beer Revenue FYE 2007 07/10/2013
Beer Revenue FYE 2006 07/10/2013
Beer Revenue FYE 2005 07/10/2013
Beer Revenue FYE 2004 07/10/2013
Beer Revenue FYE 2003 07/10/2013
Beer Revenue FYE 2002 07/10/2013
Beer Revenue FYE 2001 07/10/2013