Arkansas Soft Drink Tax

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, and 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:

Bottled Soft Drinks – $20.6 cents per gallon of bottled or canned soft drink product.