§ 3-7-104 — Rate of tax

There is levied and there shall be collected as provided by law and rule the following taxes: (1) (A) A tax at the rate of two dollars and fifty cents ($2.50) on each gallon of spirituous liquor sold or offered for sale in the State of Arkansas. (B) "Spirituous liquor", as used in this section, means liquor distilled from the fermented juices of grain, fruits, or vegetables and any mixture containing liquor distilled from the fermented juices of grain, fruits, or vegetables, with an alcoholic content of twenty-one percent (21%) or more alcohol by weight; (2) (A) A tax at the rate of one dollar ($1.00) on each gallon of premixed spirituous liquor sold or offered for sale in the State of Arkansas. (B) (i) "Premixed spirituous liquor", as used in this section, means liquor distilled from the fermented juices of grain, fruits, or vegetables, having an alcoholic content of less than twenty-one percent (21%) alcohol by weight but more than five percent (5%) alcohol by weight. (ii) "Premixed spirituous liquor", as used in this section, does not mean hard cider; (3) (A) A tax at the rate of fifty cents (50¢) on each gallon of light spirituous liquor sold or offered for sale in the State of Arkansas. (B) (i) "Light spirituous liquor", as used in this section, means liquor distilled from the fermented juices of grain, fruits, or vegetables and any mixture containing liquor distilled from the fermented juices of grain, fruits, or vegetables, having an alcoholic content between five-tenths of one percent (0.5%) and five percent (5%) alcohol by weight. (ii) "Light spirituous liquor", as used in this section, does not mean hard cider; (4) (A) A tax at the rate of seventy-five cents (75¢) on each gallon of vinous liquor, except wines fermented and manufactured within the State of Arkansas from grapes, berries, or other fruits grown in Arkansas sold or offered for sale in the State of Arkansas. (B) (i) "Vinous liquor", as used in this section, means the fermented juices of grapes, berries, or other fruits and any 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. (ii) "Vinous liquor", as used in this section, does not mean hard cider; (5) (A) A tax at the rate of twenty-five cents (25¢) on each gallon of light wine except light wine fermented and manufactured within the State of Arkansas from grapes, berries, or other fruits grown in Arkansas, as sold or offered for sale in the State of Arkansas. (B) (i) "Light wine", as used in this section, means the fermented juices of grapes, berries, or fruits and any other mixture containing the fermented juices of grapes, berries, or fruits, having an alcoholic content of between five-tenths of one percent (0.5%) and five percent (5%) alcohol by weight. (ii) "Light wine", as used in this section, does not mean hard cider; (6) (A) A tax at the rate of seven dollars and fifty cents ($7.50) per barrel of thirty-two gallons (32 gals.), and proportionately for larger and smaller gallonages per barrel, on all beer having an alcoholic content of five percent (5%) or less by weight and hard cider sold or offered for sale in the State of Arkansas. (B) This tax shall be paid in the manner prescribed by § 3-7-401 et seq.; (7) A tax at the rate of twenty cents (20¢) on each gallon of malt liquor sold or offered for sale in the State of Arkansas; and (8) Mead, as defined in § 3-5-1702 , shall be taxed in the same manner as vinous liquor or light wine as provided in this section, depending on the alcohol content.

Legislative History

Amended by Act 2021, No. 271,§ 10, eff. 7/28/2021. Amended by Act 2017, No. 671,§ 1, eff. 8/1/2017. Acts 1935, No. 109, § 3, as added by Acts 1947, No. 108, § 1; 1959, No. 113, § 1; 1963, No. 196, § 1; 1969, No. 169, § 1; 1983, No. 826, § 1; 1983, No. 844, §§ 3-5; A.S.A. 1947, § 48-402, 48-402n; Acts 1987, No. 424, §§ 1-3; 1993, No. 403, § 1.