2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 57 - State Privilege Taxes
Subchapter 9 - Arkansas Soft Drink Tax Act
§ 26-57-902 - Definitions.

(a) Terms used in this subchapter which are defined by the Arkansas Tax Procedure Act, § 26-18-101 et seq., shall have the meaning set out in the Arkansas Tax Procedure Act, § 26-18-101 et seq., unless otherwise provided or unless a different meaning is required by the use of the term.

(b) As used in this subchapter:

(1) "Bottle" means any closed or sealed glass, metal, paper, plastic, or any other type of container regardless of the size or shape of the container;

(2) "Bottled soft drinks" means any complete, ready to consume, nonalcoholic drink, whether carbonated or not, commonly referred to as a "soft drink", contained in any bottle;

(3) "Director" means the Director of the Department of Finance and Administration or his or her authorized agent;

(4) "Distributor, manufacturer, or wholesale dealer" means any person who receives, stores, manufactures, bottles, or sells bottled soft drinks, soft drink syrups, simple syrups, or powders, or base products for mixing, compounding, or making soft drinks for sale to retail dealers, other manufacturers, wholesale dealers, or distributors for resale purposes;

(5) "Milk" means:

(A) Natural liquid milk, regardless of animal source or butterfat content;

(B) Natural milk concentrate, whether or not reconstituted, regardless of animal source or butterfat content; or

(C) Dehydrated natural milk, whether or not reconstituted;

(6) "Natural fruit juice" means the:

(A) Original liquid resulting from the pressing of fruit;

(B) Liquid resulting from the reconstitution of natural fruit juice concentrate; or

(C) Liquid resulting from the restoration of water to dehydrated natural fruit juice;

(7) "Natural vegetable juice" means the:

(A) Original liquid resulting from the pressing of vegetables;

(B) Liquid resulting from the reconstitution of natural vegetable juice concentrate; or

(C) Liquid resulting from the restoration of water to dehydrated natural vegetable juice;

(8) "Nonalcoholic beverage" means and includes all beverages not subject to tax under § 3-7-104;

(9) "Place of business" means any place:

(A) Where soft drinks, syrups, simple syrups, powder, or base products are manufactured; or

(B) Where bottled soft drinks, soft drink syrup, simple syrup, soft drink powder, or other soft drink base product, or any other item taxed under this subchapter is received;

(10) "Powder" or "other base" means a solid mixture of basic ingredients used in making, mixing, or compounding soft drinks by mixing the powder or other base with water, ice, syrup or simple syrup, fruits, vegetables, fruit juice, vegetable juice, or any other product suitable to make a complete soft drink;

(11) "Retailer" or "retail dealer" means any person, other than a manufacturer, distributor, or wholesaler, who receives, stores, mixes, compounds, or manufactures any soft drink and sells or otherwise dispenses the soft drink to the ultimate consumer;

(12) (A) "Sale" means the transfer of title or possession for a valuable consideration of tangible personal property regardless of the manner by which the transfer is accomplished.

(B) When a retailer is also acting as a wholesaler or distributor, the duty to report and pay the tax imposed by this subchapter arises when the property is transferred to a retail store for sale to the ultimate consumer, as reflected by the records of the taxpayer;

(13) "Simple syrup" means a mixture of sugar and water;

(14) (A) "Soft drink" means any nonalcoholic beverage sold for human consumption including, but not limited to, the following:

(i) Soda water;

(ii) Ginger ale;

(iii) All drinks commonly referred to as "cola";

(iv) Lime, lemon, lemon-lime, and other flavored drinks, whether naturally or artificially flavored, including any fruit or vegetable drink containing ten percent (10%) or less natural fruit juice or natural vegetable juice; and

(v) All other drinks and beverages commonly referred to as "soft drinks".

(B) "Soft drink" does not include coffee or tea unless the coffee or tea is bottled as a liquid for sale; and

(15) "Syrup" means the liquid mixture of basic ingredients used in making, mixing, or compounding soft drinks by mixing the syrup with water, simple syrup, ice, fruits, vegetables, fruit juice, vegetable juice, or any other product suitable to make a complete soft drink.