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“Spirituous Liquor” is taxed at the rates of:
- Two dollars and fifty cents ($2.50) on each gallon sold or offered for sale in the State of Arkansas AND
- Twenty cents ($0.20) per each case sold or offered for sale in the State of Arkansas.
“Premixed Spirituous Liquor” is taxed at the rates of:
- One dollar ($1.00) on each gallon sold or offered for sale in the State of Arkansas AND
- Five cents ($0.05) per each case sold or offered for sale in the State of Arkansas.
“Light Spirituous Liquor” is taxed at the rates of:
- Fifty cents ($0.50) on each gallon sold or offered for sale in the State of Arkansas AND
- Five cents ($0.05) per each case sold or offered for sale in the State of Arkansas.
Source: Arkansas