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Current as of March 28, 2024 | Updated by FindLaw Staff
(a) All distributors, wholesalers, or manufacturers of soft drinks, whether located within or without the State of Arkansas, who sell or offer syrups, simple syrups, powders, or base products, or soft drinks for sale to retail dealers within the State of Arkansas shall obtain a license for the privilege of conducting such business within Arkansas from the Secretary of the Department of Finance and Administration.
(b) Any retailer who purchases syrups, simple syrups, powders, or base products, or soft drinks from an unlicensed manufacturer, wholesaler, or distributor shall obtain a license for the privilege of conducting such business from the secretary.
(c) Any person required to obtain a license under this subchapter shall obtain a license for each place of business owned or operated by the person.
(d) The license shall be conspicuously displayed at the place of business for which it was issued.
Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-57-909. Licenses - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-57-909/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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