2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 57 - State Privilege Taxes
Subchapter 9 - Arkansas Soft Drink Tax Act
§ 26-57-909 - Licenses.
(a) All distributors, wholesalers, or manufacturers of soft drinks, whether located within or without the State of Arkansas, who sell or offer syrups, simple syrups, powders, or base products, or soft drinks for sale to retail dealers within the State of Arkansas shall obtain a license for the privilege of conducting such business within Arkansas from the Director of the Department of Finance and Administration.
(b) Any retailer who purchases syrups, simple syrups, powders, or base products, or soft drinks from an unlicensed manufacturer, wholesaler, or distributor shall obtain a license for the privilege of conducting such business from the director.
(c) Any person required to obtain a license under this subchapter shall obtain a license for each place of business owned or operated by the person.
(d) The license shall be conspicuously displayed at the place of business for which it was issued.
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