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Liquors

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

Definitions:

• “Spirituous Liquor” means liquor distilled from the fermented juices of grain, fruits, or vegetable and any mixture containing liquor distilled from the fermented juices of grain, fruits, or vegetables, with an alcoholic content of twenty-one percent (21%) or more alcohol by weight. 
• “Premixed Spirituous Liquor” means liquor distilled from fermented juices of grain, fruits, or vegetables, having an alcoholic content of less than twenty-one percent (21%) alcohol by weight but more than five percent (5%) alcohol by weight. 
• “Light Spirituous Liquor” means liquor distilled from fermented juices of grain, fruits, or vegetables, having an alcoholic content between one-half of one percent (0.5%) and five percent (5%) alcohol by weight. 

Taxation:

“Spirituous Liquor” is taxed at the rates of: 

1.    Two dollars and fifty cents ($2.50) on each gallon  sold or offered for sale in the State of Arkansas AND
2.   Twenty cents ($0.20) per each case sold or offered for sale in the State of Arkansas. 

“Premixed Spirituous Liquor” is taxed at the rates of:

1. One dollar ($1.00) on each gallon sold or offered for sale in the State of Arkansas AND 
2. Five cents ($0.05) per each case sold or offered for sale in the State of Arkansas. 

“Light Spirituous Liquor” is taxed at the rates of:

1. Fifty cents ($0.50) on each gallon sold or offered for sale in the State of Arkansas AND 
2. Five cents ($0.05) per each case sold or offered for sale in the State of Arkansas. 

Applicable statutes: AR Code Ann. §3-7-101 et seq.

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