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 | 09/18/2024 |
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 | 07/09/2021 |
| Soft Drink Revenue FYE 2022 | 07/01/2022 |
| Soft Drink Revenue FYE 2023 | 07/06/2023 |
| Soft Drink Revenue FYE 2024 | 07/01/2024 |
| Soft Drink Revenue FYE 2025 | 12/04/2024 |
