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All sales of beer, wine, liquor, or any intoxicating beverages shall be regularly reported by vendors as taxable receipts under the provisions of this chapter.
Structure Arkansas Code
Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 52 - Gross Receipts Tax
Subchapter 3 - Imposition of Tax
§ 26-52-301. Tax levied — Definitions
§ 26-52-305. Financial institutions
§ 26-52-306. Sales of alcoholic beverages
§ 26-52-323. Application of tax to candy and soft drinks