Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
GROSS RECEIPTS TAX RULES
Rule 006.05.06-005-GR-26 - PERSONS REQUIRED TO COLLECT AND REMIT TAX - SPECIFIC BUSINESSES - SELLERS OF BEER, WINE, LIQUOR AND OTHER INTOXICATING BEVERAGES

A. All sellers of beer, wine, liquor, and other intoxicating beverages must collect and remit the tax upon the gross receipts or gross proceeds derived from the sale of those items to the consumer whether the sale is by the bottle or by the drink for off-premises or on-premises consumption. All state and local sales taxes must be paid in full prior to the renewal of a liquor permit or license.

B. An establishment which charges an entrance fee or "cover charge" must collect and remit the tax on the gross receipts or gross proceeds received by it or any other person as a result of the entrance fee or "cover charge" in addition to the collection and remittance of tax upon the gross receipts or gross proceeds derived from all sales of tangible personal property. Dues or fees paid to private clubs that hold a permit allowing for the sale, dispensing, or serving of alcoholic beverages of any kind on the premises are subject to tax, unless the private club is a charitable organization. (See GR-39 and GR-11.)

C. TEN PERCENT (10%) SUPPLEMENTAL TAX.

D. FOUR PERCENT (4%) SUPPLEMENTAL TAX.

E. In addition to the gross receipts tax, there is a three percent (3%) alcoholic beverage excise tax on sales of wine and liquor to consumers for off-premises consumption.

F. In addition to the gross receipts tax, there is levied a one percent (1%) beer excise tax on sales of beer to consumers for off-premises consumption.

G. The ten percent (10%) supplemental tax, four percent (4%) supplemental tax, three percent (3%) liquor and wine excise tax, and one percent (1%) beer excise tax must be reported and remitted to the Department at the same time as the state gross receipts tax, on forms provided by the Department.

H. All wines sold in the State of Arkansas for use as sacramental wine shall be exempt from all taxes levied on wine by the State of Arkansas. Each container of sacramental wine sold in the state shall have attached to it a decal containing the words "Sacramental Wine." This decal shall be provided by and attached to the containers by wineries selling sacramental wine in this state.