Ark. Code Ann. § 26-52-323: Application of tax to candy and soft drinks

The Secretary of the Department of Finance and Administration shall either: (1) (A) Publish a list of the Universal Product Codes for items that meet the definition of: (i) A candy under § 26-52-103 or § 26-53-102 ; or (ii) A soft drink under § 26-52-103 or § 26-53-102 . (B) The list published by the secretary under subdivision (1)(A) of this section shall provide guidance to retailers, sellers, and vendors regarding which items are defined as a candy or a soft drink but not defined as food and food ingredients under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (C) The list published by the secretary under subdivision (1)(A) of this section is exempt from the Arkansas Administrative Procedure Act, § 25-15-201 et seq.; or (2) Not subject a retailer, seller, or vendor to the penalties under § 26-18-201 , § 26-18-202 , § 26-18-208 , § 26-18-209 , § 26-52-512 , or § 26-53-125 if the retailer, seller, or vendor: (A) Collects and remits tax payments to the Department of Finance and Administration on the gross receipts and gross proceeds derived from the sale of items that meet the definition of: (i) A candy under § 26-52-103 or § 26-53-102 at the taxable rate for food and food ingredients under § 26-52-317 or § 26-53-145 ; or (ii) A soft drink under § 26-52-103 or § 26-53-102 at the taxable rate for food and food ingredients under § 26-52-317 or § 26-53-145 ; and (B) Demonstrates a good faith effort to collect and remit tax payments to the department on the gross receipts and gross proceeds derived from the sale of items that meet the definition of: (i) A candy under § 26-52-103 or § 26-53-102 at the taxable rate under § 26-52-301 , § 26-52-302 , § 26-53-106 , or § 26-53-107 ; or (ii) A soft drink under § 26-52-103 or § 26-53-102 at the taxable rate under § 26-52-301 , § 26-52-302 , § 26-53-106 , or § 26-53-107 . Added by Act 2019, No. 165,§ 1, eff. 7/24/2019.

The Secretary of the Department of Finance and Administration shall either:

(1) (A) Publish a list of the Universal Product Codes for items that meet the definition of: (i) A candy under § 26-52-103 or § 26-53-102 ; or (ii) A soft drink under § 26-52-103 or § 26-53-102 . (B) The list published by the secretary under subdivision (1)(A) of this section shall provide guidance to retailers, sellers, and vendors regarding which items are defined as a candy or a soft drink but not defined as food and food ingredients under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (C) The list published by the secretary under subdivision (1)(A) of this section is exempt from the Arkansas Administrative Procedure Act, § 25-15-201 et seq.; or

(A) Publish a list of the Universal Product Codes for items that meet the definition of: (i) A candy under § 26-52-103 or § 26-53-102 ; or (ii) A soft drink under § 26-52-103 or § 26-53-102 .

nsating Tax Act of 1949, § 26-53-101 et seq. (C) The list published by the secretary under subdivision (1)(A) of this section is exempt from the Arkansas Administrative Procedure Act, § 25-15-201 et seq.; or

(A) Publish a list of the Universal Product Codes for items that meet the definition of: (i) A candy under § 26-52-103 or § 26-53-102 ; or (ii) A soft drink under § 26-52-103 or § 26-53-102 .

(i) A candy under § 26-52-103 or § 26-53-102 ; or

(ii) A soft drink under § 26-52-103 or § 26-53-102 .

(B) The list published by the secretary under subdivision (1)(A) of this section shall provide guidance to retailers, sellers, and vendors regarding which items are defined as a candy or a soft drink but not defined as food and food ingredients under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

(C) The list published by the secretary under subdivision (1)(A) of this section is exempt from the Arkansas Administrative Procedure Act, § 25-15-201 et seq.; or

(2) Not subject a retailer, seller, or vendor to the penalties under § 26-18-201 , § 26-18-202 , § 26-18-208 , § 26-18-209 , § 26-52-512 , or § 26-53-125 if the retailer, seller, or vendor: (A) Collects and remits tax payments to the Department of Finance and Administration on the gross receipts and gross proceeds derived from the sale of items that meet the definition of: (i) A candy under § 26-52-103 or § 26-53-102 at the taxable rate for food and food ingredients under § 26-52-317 or § 26-53-145 ; or (ii) A soft drink under § 26-52-103 or § 26-53-102 at the taxable rate for food and food ingredients under § 26-52-317 or § 26-53-145 ; and (B) Demonstrates a good faith effort to collect and remit tax payments to the department on the gross receipts and gross proceeds derived from the sale of items that meet the definition of: (i) A candy under § 26-52-103 or § 26-53-102 at the taxable rate under § 26-52-301 , § 26-52-302 , § 26-53-106 , or § 26-53-107 ; or (ii) A soft drink under § 26-52-103 or § 26-53-102 at the taxable rate under § 26-52-301 , § 26-52-302 , § 26-53-106 , or § 26-53-107 .

(A) Collects and remits tax payments to the Department of Finance and Administration on the gross receipts and gross proceeds derived from the sale of items that meet the definition of: (i) A candy under § 26-52-103 or § 26-53-102 at the taxable rate for food and food ingredients under § 26-52-317 or § 26-53-145 ; or (ii) A soft drink under § 26-52-103 or § 26-53-102 at the taxable rate for food and food ingredients under § 26-52-317 or § 26-53-145 ; and

(i) A candy under § 26-52-103 or § 26-53-102 at the taxable rate for food and food ingredients under § 26-52-317 or § 26-53-145 ; or

(ii) A soft drink under § 26-52-103 or § 26-53-102 at the taxable rate for food and food ingredients under § 26-52-317 or § 26-53-145 ; and

(B) Demonstrates a good faith effort to collect and remit tax payments to the department on the gross receipts and gross proceeds derived from the sale of items that meet the definition of: (i) A candy under § 26-52-103 or § 26-53-102 at the taxable rate under § 26-52-301 , § 26-52-302 , § 26-53-106 , or § 26-53-107 ; or (ii) A soft drink under § 26-52-103 or § 26-53-102 at the taxable rate under § 26-52-301 , § 26-52-302 , § 26-53-106 , or § 26-53-107 .

(i) A candy under § 26-52-103 or § 26-53-102 at the taxable rate under § 26-52-301 , § 26-52-302 , § 26-53-106 , or § 26-53-107 ; or

(ii) A soft drink under § 26-52-103 or § 26-53-102 at the taxable rate under § 26-52-301 , § 26-52-302 , § 26-53-106 , or § 26-53-107 .