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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.

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