Wine

The taxes are to be collected by the wholesaler, acting as an agent for the State.  The excise tax levied on “Vinous Liquor” and “Light Wine” 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:

  • “Vinous Liquor” means the fermented juices of grapes, berries, or other fruits and other mixture containing the fermented juices of grapes, berries, or other fruits, having an alcoholic content of more than five percent (5%) alcohol by weight. 
  • “Light Wine” means the fermented juices of grapes, berries, or other fruits and other mixture containing the fermented juices of grapes, berries, or other fruits, having an alcoholic content between one-half of one percent  (0.5%) and five percent (5%) alcohol by weight.  Light Wine definition generally encompasses wine coolers. 

Taxation:

“Vinous Liquor” is taxed at the rates of: 

  1. Seventy-five cents ($0.75) 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 Wine/Wine Coolers” are taxed at the rates of:

  1. Twenty-five cents ($0.25) on each gallon sold or offered for sale in the State of Arkansas AND 
  2. Five cents ($0.05) per case sold or offered for sale in the State of Arkansas. 

Applicable statutes: AR Code Ann. §§3-5-1601 et seq., 3-7-101 et seq.

Statistics

Title Posted
Wine Revenue FYE 2021 11/09/2020
Wine Revenue FYE 2020 07/02/2020
Wine Revenue FYE 2019 07/05/2019
Wine Revenue FYE 2018 07/03/2018
Wine Revenue FYE 2017 07/03/2017
Wine Revenue FYE 2016 08/04/2016
Wine Revenue FYE 2015 07/14/2015
Wine Revenue FYE 2014 11/18/2014
Wine Revenue FYE 2013 11/18/2014
Wine Revenue FYE 2012 11/18/2014
Wine Revenue FYE 2011 11/18/2014
Wine Revenue FYE 2010 11/18/2014
Wine Revenue FYE 2009 11/18/2014
Wine Revenue FYE 2008 11/18/2014
Wine Revenue FYE 2007 11/18/2014
Wine Revenue FYE 2006 02/09/2017
Wine Revenue FYE 2005 11/18/2014
Wine Revenue FYE 2004 11/18/2014
Wine Revenue FYE 2003 11/18/2014
Wine Revenue FYE 2002 11/18/2014
Wine Revenue FYE 2001 11/18/2014