9 chapters · 463 sections in this title.
Ark. Code Ann. § 3-5-204 Manufacture, sale, etc., a privilege
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The business of manufacturing, handling, receiving, distributing, or selling the products defined in § 3-5-202 is declared under the Constitution and laws of the State of Arkansas to be a privilege.
Ark. Code Ann. § 3-5-205 Privilege tax — Levy and collection — Exception — Definition
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(a) For the privilege of doing business, there shall, each fiscal year beginning July 1, be assessed, levied, and collected from each:(1) (A) Wholesale dealer or broker, or distributor in light wine or beer, a special tax of one thousand dollars ($1,000) for each county in which …
Ark. Code Ann. § 3-5-206 Issuance of state permit
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(a) The payment of the special tax provided in § 3-5-205 shall be evidenced by a permit issued by the Director of the Alcoholic Beverage Control Division. (b) A permit shall be applied for by the special taxpayer and issued by the director on such forms and under such rules as ma…
Ark. Code Ann. § 3-5-207 Scope of state permit
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(a) Except as provided in subsection (b) of this section, any permit issued under the provisions of § 3-5-206 authorizing the sale of light wines or beer for consumption under the provisions prescribed in the permit shall be construed to authorize the sale of such liquor by the b…