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INSTRUCTIONS: ARKANSAS PUBLIC OUTLET (RESTAURANT/HOTEL) - COMPUTATION OF TAX

This article discusses the instructional document prepared by the Arkansas Department of Finance and Administration to assist restaurants and hotels in the computation of supplemental (mixed drink) taxes, as well as gross receipts tax and tourism tax. This document can be obtained from the website maintained by the Arkansas Department of Finance and Administration.

Arkansas Public Outlet (Restaurant/Hotel) - Computation Of Tax Step 1: The top portion of the first page contains example figures used in the rest of the document in instructions about how to compute supplemental (mixed drink) tax.

Arkansas Public Outlet (Restaurant/Hotel) - Computation Of Tax Step 2: The first numbered paragraph discusses how to calculate taxable sales of mixed drinks subject to the supplemental tax.

Arkansas Public Outlet (Restaurant/Hotel) - Computation Of Tax Step 3: The second numbered paragraph discusses how to calculate the 10% mixed drink tax due.

Arkansas Public Outlet (Restaurant/Hotel) - Computation Of Tax Step 4: The third numbered paragraph discusses how to calculate the 4% additional mixed drink tax due.

Arkansas Public Outlet (Restaurant/Hotel) - Computation Of Tax Step 5: The last paragraph of the first page states that beer and wine sales are not subject to mixed drink tax if sold at restaurants and hotels.

Arkansas Public Outlet (Restaurant/Hotel) - Computation Of Tax Step 6: The second page concerns computation of gross (sales) receipts tax and tourism tax. The first numbered paragraph discusses how to determine taxable sales for sales of beer, food, wine, rooms and miscellaneous.

Arkansas Public Outlet (Restaurant/Hotel) - Computation Of Tax Step 7: The second numbered paragraph discusses how to determine total taxable sales subject to the 6% gross receipts (sales) tax.

Arkansas Public Outlet (Restaurant/Hotel) - Computation Of Tax Step 8: The third numbered paragraph discusses how to calculate the state gross receipts (sales) tax due.

Arkansas Public Outlet (Restaurant/Hotel) - Computation Of Tax Step 9: The fourth numbered paragraph discusses how to calculate the state tourism tax due. 

Arkansas Public Outlet (Restaurant/Hotel) - Computation Of Tax Step 10: The last page contains information about the sales and use tax act passed in 2001, which extends the 3% special alcoholic beverages excise tax to retail sales of beer for off premises consumption.