Soft Drink Tax
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 - $1.26 per gallon of soft drink or simple syrup.
- Bottled Soft Drinks - $20.6 cents per gallon of bottled or canned soft drink product.
- Powders - $20.6 cents for each gallon produced by powders or base products.
Applicable Statutes: AR Code Ann. §26-57-901 et seq.
|1993-8 Soft Drink Tax||08/16/2010|
|Soft Drink Revenue 07/2002 to Current||07/03/2017|
|Soft Drink Revenue FYE 2018||07/03/2018|
|Soft Drink Revenue FYE 2019||07/05/2019|
|Soft Drink Revenue FYE 2020||07/02/2020|
|Soft Drink Revenue FYE 2021||07/09/2021|
|Soft Drink Revenue FYE 2022||07/01/2022|
|Soft Drink Revenue FYE 2023||07/06/2023|
|Soft Drink Revenue FYE 2024||09/05/2023|
- Excise Tax
- Consumer Use Tax Project
- Miscellaneous Tax
- Motor Fuel Tax
- Revenue Rules
- Sales and Use Tax
- Tax Clearance or Certificate of Tax Standing Procedures
- Tax Credits/Special Refunds
- Taxpayers Bill of Rights