Ark. Code Ann. § 26-52-317 (2026)
Food and food ingredients
History. Acts 2005, No. 647, § 1; 2007, No. 110, § 1; 2009, No. 436, § 1; 2009, No. 655, § 14; 2011, No. 755, § 1; 2011, No. 983, § 6; 2013, No. 1398, § 1; 2013, No. 1450, § 1; 2019, No. 757, § 69; 2019, No. 910, §§ 3834-3839.
Amendments. The 2009 amendment by No. 436, in (c)(1), substituted “July 1, 2009” for “July 1, 2007” and “one and seven-eighths percent (1.875%)” for “two and seven-eighths percent (2.875%).”
The 2009 amendment by No. 655 deleted (b)(1), (b)(2), and (b)(5), which defined “alcoholic beverage,” “dietary supplement,” and “tobacco,” respectively, redesignated the remaining subdivisions accordingly, rewrote (b)(1) and (b)(2), and made related changes.
The 2011 amendment by No. 755, in (c)(1), substituted “July 1, 2011” for July 1, 2009” and “one and three-eighths percent (1.375%)” for “one and seven-eighths percent (1.875%).”
The 2011 amendment by No. 983 subdivided (b)(2).
The 2013 amendment by identical acts Nos. 1398 and 1450 inserted present (a)(2) and redesignated the remaining subdivision accordingly; in (a)(3), inserted “either” and “or subdivision (a)(2),” and substituted “calendar quarter that is at least thirty (30) days” for “second calendar month.”
The 2019 amendment by No. 757 repealed former (a)(2)(A)(v).
The 2019 amendment by No. 910 substituted “Secretary of the Department of Finance and Administration” for “Director of the Department of Finance and Administration” in the introductory language of (a)(1); substituted “secretary” for “director” throughout the section; and deleted “Beginning July 1, 2013” at the beginning of (a)(2)(A).