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.

Statistics

Title Posted
Liquor Revenue FYE 2021 11/09/2020
Liquor Revenue FYE 2020 07/02/2020
Liquor Revenue FYE 2019 07/05/2019
Liquor Revenue FYE 2018 07/03/2018
Liquor Revenue FYE 2017 07/03/2017
Liquor Revenue FYE 2016 08/04/2016
Liquor Revenue FYE 2015 07/14/2015
Liquor Revenue FYE 2014 07/15/2014
Liquor Revenue FYE 2013 07/10/2013
Liquor Revenue FYE 2012 07/10/2013
Liquor Revenue FYE 2011 07/10/2013
Liquor Revenue FYE 2010 07/10/2013
Liquor Revenue FYE 2009 07/10/2013
Liquor Revenue FYE 2008 07/10/2013
Liquor Revenue FYE 2007 07/10/2013
Liquor Revenue FYE 2006 07/10/2013
Liquor Revenue FYE 2005 07/10/2013
Liquor Revenue FYE 2004 07/10/2013
Liquor Revenue FYE 2003 07/10/2013
Liquor Revenue FYE 2002 07/10/2013
Liquor Revenue FYE 2001 07/10/2013