Arkansas § 3-6-105 Tax on sales

Arkansas Statutes

§ 3-6-105 — Tax on sales

(a)The holder of a permit shall pay a tax of one dollar ($1.00) per gallon, payable and collectible in the manner as in the case of other taxes on intoxicating liquors now provided on all of the products sold for consumption within the State of Arkansas to the holders of wholesale or retail liquor permits within the state.

(b)The manufacturer may sell the products for export without the state, or to the manufacturers of native wine in this state for use in the fortification of the wine, free of payment of the taxes, under rules and regulations as may be provided pursuant to the authority of this chapter.

Free access — add to your briefcase to read the full text and ask questions with AI

(a) The holder of a permit shall pay a tax of one dollar ($1.00) per gallon, payable and collectible in the manner as in the case of other taxes on intoxicating liquors now provided on all of the products sold for consumption within the State of Arkansas to the holders of wholesale or retail liquor permits within the state. (b) The manufacturer may sell the products for export without the state, or to the manufacturers of native wine in this state for use in the fortification of the wine, free of payment of the taxes, under rules and regulations as may be provided pursuant to the authority of this chapter.

Arkansas § 3-6-105 (Tax on sales) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.