Form St 400 - Excise Tax Report printable pdf download

Form St 400 - Excise Tax Report

REVENUE DIVISION

STATE OF ARKANSAS

Sales and Use Tax Section

Department of Finance

P.O. Box 1272 ? Little Rock, AR 72203-1272

Phone: (501) 682-7104

and Administration

Fax: (501) 682-7904

OTICE

June 28, 2001

Effective August 13, 2001, Act 1841 of 2001 levies a new 3% Alcoholic Beverage Excise Tax on

the retail sale of beer sold for off-premises consumption. Arkansas law defines “beer” as any

fermented liquor made from malt or any substitute therefore and having an alcoholic content not

in excess of five percent (5%) by weight. This includes all beer and malt-based coolers which

may be sold under a Retail Beer Permit as allowed by Alcoholic Beverage Control.

The 3% beer excise tax is to be collected beginning August 13, 2001 on all retail receipts

derived from the sale of beer in unbroken packages for off-premises consumption. The beer

excise tax must be reported in the Special Additional Tax Section of the Excise Tax Reporting

form under Code 8013. The tax will be in addition to State and local sales taxes. The excise

tax on retail sales of liquor and wine will continue to be reported in Column F of the Excise Tax

Reporting Form ST400.

Enclosed is a sample reporting form reflecting the new tax reporting requirements. If you have

any questions or if we may be of assistance, please contact our Taxpayer Services Unit at 501-

682-1895.

Form St 400 - Excise Tax Report