2016 Arkansas Code
Title 3 - Alcoholic Beverages
Chapter 7 - Excise Taxes
Subchapter 1 - -- General Provisions
§ 3-7-101. Purpose

It is declared not to be the purpose of §§ 3-7-101 -- 3-7-104 and 3-7-106 -- 3-7-110 to impose a duplicate or double license tax on the manufacturing, selling, blending, rectifying, or mixing in this state, or transporting in this state of spirituous liquors, vinous liquors, wines other than Arkansas wines, or beer or malt beverages, as measured by the quantity of spirituous liquors, vinous liquors, wines other than Arkansas wines, or beer or malt beverages, manufactured, sold, blended, rectified, mixed, or transported in or into this state in conformity thereto, and any other license tax imposed by law heretofore passed is declared to be a privilege tax or permit fee.