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.

DFA Rule(s)

Title Posted
1993-8 Soft Drink Tax 08/16/2010

Statistics

Statistics
Title Posted
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 11/09/2020