(1) The Secretary of the Department of Finance and Administration shall either:(1) (A) Publish a list of the Universal Product Codes for items that meet the definition of:(i) A candy under § 26-52-103 or § 26-53-102; or(ii) A soft drink under § 26-52-103 or § 26-53-102.(B) The list published by the secretary under subdivision (1)(A) of this section shall provide guidance to retailers, sellers, and vendors regarding which items are defined as a candy or a soft drink but not defined as food and food ingredients under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.(C) The list published by the secretary under subdivision (1)(A) of this section is exempt from the Arkansas Administrative Procedure Act, § 25-15-201 et seq.; or(2) Not subject a retailer, seller, or vendor to the penalties under § 26-18-201, § 26-18-202, § 26-18-208, § 26-18-209, § 26-52-512, or § 26-53-125 if the retailer, seller, or vendor:(A) Does not collect or remit tax payments to the Department of Finance and Administration on the gross receipts and gross proceeds derived from the sale of items that meet the definition of:(i) A candy under § 26-52-103 or § 26-53-102; or(ii) A soft drink under § 26-52-103 or § 26-53-102; and(B) Demonstrates a good faith effort to collect and remit tax payments to the department on the gross receipts and gross proceeds derived from the sale of items that meet the definition of:(i) A candy under § 26-52-103 or § 26-53-102 at the taxable rate under § 26-52-301, § 26-52-302, § 26-53-106, or § 26-53-107; or(ii) A soft drink under § 26-52-103 or § 26-53-102 at the taxable rate under § 26-52-301, § 26-52-302, § 26-53-106, or § 26-53-107.
(1) (A) Publish a list of the Universal Product Codes for items that meet the definition of:(i) A candy under § 26-52-103 or § 26-53-102; or(ii) A soft drink under § 26-52-103 or § 26-53-102.(B) The list published by the secretary under subdivision (1)(A) of this section shall provide guidance to retailers, sellers, and vendors regarding which items are defined as a candy or a soft drink but not defined as food and food ingredients under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.(C) The list published by the secretary under subdivision (1)(A) of this section is exempt from the Arkansas Administrative Procedure Act, § 25-15-201 et seq.; or
(A) Publish a list of the Universal Product Codes for items that meet the definition of:(i) A candy under § 26-52-103 or § 26-53-102; or(ii) A soft drink under § 26-52-103 or § 26-53-102.
(i) A candy under § 26-52-103 or § 26-53-102; or
(ii) A soft drink under § 26-52-103 or § 26-53-102.
(B) The list published by the secretary under subdivision (1)(A) of this section shall provide guidance to retailers, sellers, and vendors regarding which items are defined as a candy or a soft drink but not defined as food and food ingredients under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.
(C) The list published by the secretary under subdivision (1)(A) of this section is exempt from the Arkansas Administrative Procedure Act, § 25-15-201 et seq.; or
(2) Not subject a retailer, seller, or vendor to the penalties under § 26-18-201, § 26-18-202, § 26-18-208, § 26-18-209, § 26-52-512, or § 26-53-125 if the retailer, seller, or vendor:(A) Does not collect or remit tax payments to the Department of Finance and Administration on the gross receipts and gross proceeds derived from the sale of items that meet the definition of:(i) A candy under § 26-52-103 or § 26-53-102; or(ii) A soft drink under § 26-52-103 or § 26-53-102; and(B) Demonstrates a good faith effort to collect and remit tax payments to the department on the gross receipts and gross proceeds derived from the sale of items that meet the definition of:(i) A candy under § 26-52-103 or § 26-53-102 at the taxable rate under § 26-52-301, § 26-52-302, § 26-53-106, or § 26-53-107; or(ii) A soft drink under § 26-52-103 or § 26-53-102 at the taxable rate under § 26-52-301, § 26-52-302, § 26-53-106, or § 26-53-107.
(A) Does not collect or remit tax payments to the Department of Finance and Administration on the gross receipts and gross proceeds derived from the sale of items that meet the definition of:(i) A candy under § 26-52-103 or § 26-53-102; or(ii) A soft drink under § 26-52-103 or § 26-53-102; and
(i) A candy under § 26-52-103 or § 26-53-102; or
(ii) A soft drink under § 26-52-103 or § 26-53-102; and
(B) Demonstrates a good faith effort to collect and remit tax payments to the department on the gross receipts and gross proceeds derived from the sale of items that meet the definition of:(i) A candy under § 26-52-103 or § 26-53-102 at the taxable rate under § 26-52-301, § 26-52-302, § 26-53-106, or § 26-53-107; or(ii) A soft drink under § 26-52-103 or § 26-53-102 at the taxable rate under § 26-52-301, § 26-52-302, § 26-53-106, or § 26-53-107.
(i) A candy under § 26-52-103 or § 26-53-102 at the taxable rate under § 26-52-301, § 26-52-302, § 26-53-106, or § 26-53-107; or
(ii) A soft drink under § 26-52-103 or § 26-53-102 at the taxable rate under § 26-52-301, § 26-52-302, § 26-53-106, or § 26-53-107.