The Secretary of the Department of Finance and Administration shall continue the present, and if necessary promulgate additional rules to relieve wholesale distributors and importers from the liability of paying the excise tax levied and imposed on beverages covered by this subchapter which are sold to agencies of the United States Armed Forces.
Rules — Sales to the military
Ark. Code Ann. § 3-7-307, under Excise Taxes.
Ark. Code Ann. § 3-7-307