Ark. Code Ann. » Title 26 Chapter 57
Arkansas Code Annotated

Ark. Code Ann. § 26-57-901 (2026)

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✓ current as of May 2026
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This subchapter shall be known and may be cited as the “Arkansas Soft Drink Tax Act” and is hereby declared to levy a state tax as defined in the Arkansas Tax Procedure Act, § 26-18-101 et seq.

History. Acts 1992 (2nd Ex. Sess.), No. 7, § 1.

Case Notes

Applicability.

This subchapter nowhere prohibits the soft drink tax from being passed on to retailers. Foxsmith, Inc. v. Coca-Cola Bottling Co., 323 Ark. 13, 912 S.W.2d 923 (1996).

Notes of Decisions
Cited in 3 cases, 2001–2013 · leading case: Ghegan & Ghegan, Inc. v. Barclay, 49 S.W.3d 652 (Ark. 2001).
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Ghegan & Ghegan, Inc. v. Barclay, 49 S.W.3d 652 (Ark. 2001). · cites it 8× “This is an illegal-exaction case that involves a challenge on equal protection grounds of the constitutionality of portions of the Soft Drink Tax Act ("Act"), which is codified at Ark.Code Ann. § 26-57-901 et seq. (Repl.1997).”
Temco Constr., LLC v. Gann, 427 S.W.3d 651 (Ark. 2013). · cites it 2× “3d 652 (2001), this court upheld a constitutional challenge to the Arkansas Soft Drink Tax Act, Ark. Code Ann. §§ 26-57-901 et seq., yet declined to address the constitutional challenge to the border-city exemption within the Act.”
Ward v. Priest, 86 S.W.3d 884 (Ark. 2002). · cites it 2× “The Arkansas Soft Drink Tax Act, codified at Ark. Code Ann. §§ 26-57-901 — 909 (Repl. 1997), levies a tax on soft-drink syrup or simple syrup, bottled soft drinks, and powder or other base products.”
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