Beer Excise Tax, 26 CAR pt. 160

Section 2 of Act 874 of 2025 requires the Department to promulgate this amended rule to provide the procedure for a taxpayer to claim the new tax credit for beer and sake produced with Arkansas rice.

A public hearing was held on December 3, 2025. The period expired on December 16, 2025. The agency provided the following summary of public comments: Commenter Name: Ryan O’Connor, O’Connor Distributing, November 26, 2025 Comments: Thank you for the opportunity to provide comments on the proposed rule regarding the Beer and Sake Excise Tax Credit for Arkansas-grown rice. After reviewing the language, I would like to formally register several concerns that I believe merit further consideration before adoption. 1. Lack of clarity regarding validation of grain bills As written, the rule provides no clear mechanism for the State to validate or audit grain bills to confirm the use of Arkansas-grown rice. At the wholesaler level, we do not receive grain-bill recipes with our loads, nor do we possess any means of verifying the percentage of inputs that meet the Arkansas-grown threshold. This creates a compliance gap for wholesalers who would be required to submit or substantiate tax-credit claims based on information we do not have—and cannot independently confirm. Additional guidance or an alternative reporting structure is necessary to ensure accurate administration. 2. The credit benef

• Rule packet: C.5.a DFA Beer Excise Tax and Acts 2025 No 874
• ALC summary agenda Feb 19, 2026
• ALC agenda Feb 19, 2026
• ALC meeting video Feb 19, 2026