{"data":{"id":"us-ar/ark.-code-ann.-26-52-306","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-52-306","heading":"Sales of alcoholic beverages","body":"All sales of beer, wine, liquor, or any intoxicating beverages shall be regularly reported by vendors as taxable receipts under the provisions of this chapter.","path":["AR Code","Title 26","Chapter 52","Subchapter 3"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"d8ada2aa70ad46dd34cb8764bfe8556fbc235b3aca21dad16d9fe573a636195b","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-52-305","next":"us-ar/ark.-code-ann.-26-52-307"},"notice":"GroundRules: Original legal text. Not legal advice."}