Wine

The taxes are to be collected by the wholesaler, acting as an agent for the State.  The excise tax levied on “Vinous Liquor” and “Light Wine” shall be reported and paid to the Department of Finance and Administration on or before the fifteenth (15th) day of the month following the month in which the wholesaler or other person authorized to sell obtains delivery from the supplier.

Definitions:

• “Vinous Liquor” means the fermented juices of grapes, berries, or other fruits and other mixture containing the fermented juices of grapes, berries, or other fruits, having an alcoholic content of more than five percent (5%) alcohol by weight. 
• “Light Wine” means the fermented juices of grapes, berries, or other fruits and other mixture containing the fermented juices of grapes, berries, or other fruits, having an alcoholic content between one-half of one percent  (0.5%) and five percent (5%) alcohol by weight.  Light Wine definition generally encompasses wine coolers. 

Taxation:

“Vinous Liquor” is taxed at the rates of: 

1. Seventy-five cents ($0.75) on each gallon  sold or offered for sale in the State of Arkansas AND 
2. Five cents ($0.05) per each case sold or offered for sale in the State of Arkansas.

 “Light Wine/Wine Coolers” are taxed at the rates of:

1. Twenty-five cents ($0.25) on each gallon sold or offered for sale in the State of Arkansas AND 
2. Five cents ($0.05) per case sold or offered for sale in the State of Arkansas. 

Applicable statutes: AR Code Ann. §§3-5-1601 et seq., 3-7-101 et seq.

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