{"data":{"id":"us-ar/ark.-code-ann.-26-52-323","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-52-323","heading":"Application of tax to candy and soft drinks","body":"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.\n\nThe Secretary of the Department of Finance and Administration shall either:\n\n(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\n\n(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 .\nnsating 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\n\n(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 .\n\n(i) A candy under § 26-52-103 or § 26-53-102 ; or\n\n(ii) A soft drink under § 26-52-103 or § 26-53-102 .\n\n(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.\n\n(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\n\n(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 .\n\n(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\n\n(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\n\n(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\n\n(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 .\n\n(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\n\n(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 .","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":"49354472b5d0da53061a1284c41920b5ca8f63e346c0665b34cd7352fea6c8a7","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-52-322","next":"us-ar/ark.-code-ann.-26-52-324"},"notice":"GroundRules: Original legal text. Not legal advice."}