Arkansas – Candy And Soft Drinks Removed From The Definition Of Food Beginning January 1, 2018

SALT Report 3905 – Similar to multiple other states, Arkansas Act 141 will be removing candy and soft drinks from ┬áthe definitions of “Food” and “Food Ingredients” beginning January 1, 2018. The full 6.5% State sales and use tax rate will apply to these items sold at retail.

Soft drink will be defined as a nonalcoholic beverage that contains natural or artificial sweeteners. A soft drink does not include beverages that contain milk or milk products, soy, rice, or similar milk substitutes, or is greater than fifty percent (50%) of vegetable or fruit juice by volume.

Candy will be defined as a preparation of sugar, honey, or other natural or artificial sweetener in combination with chocolate, fruits, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces.

For More Information:
Act 141