As used in this part:

1. (1)

   1. (A) "Bottle" means any closed or sealed glass, metal, paper, plastic, or other type container regardless of its size or shape.
   2. (B) A paper or plastic cup with a removable lid is not a "bottle" for purposes of this part;
2. (2) "Bottled soft drink" means any complete, ready-to-consume, nonalcoholic drink, whether carbonated or not;
3. (3) "Diet soft drink" means any low-calorie or sugarless soft drink that is not manufactured and sold as a dietary supplement or for weight reduction;
4. (4) "Dietary supplement" means any liquid or powder manufactured for weight gain or maintenance;
5. (5) "Distributor, manufacturer, or wholesaler" means any person who receives, stores, manufactures, bottles, or sells bottled soft drinks, soft drink syrups, simple syrups, powders, or base products to retail dealers or to other manufacturers, wholesalers, or distributors for resale;

6. (6) "Licensee" means a:

   1. (A) Distributor, manufacturer, or wholesaler who sells soft drinks, syrups, simple syrups, powders, or base products to retail dealers within Arkansas; and
   2. (B) Retailer in this state who purchases soft drinks, syrups, simple syrups, powders, or base products from an unlicensed distributor, manufacturer, or wholesaler;

7. (7) "Milk" means:

   1. (A) Natural liquid milk or natural milk concentrate regardless of animal source or butter fat content; or
   2. (B) Dehydrated natural milk whether reconstituted or not;
8. (8) "Milk product" means milk, cream, butter, cheese, ice cream, skim milk, condensed milk, or other milk derivative as defined by Arkansas Code § 20-59-201(2);

9. (9) "Natural fruit juice" means the:

   1. (A) Original liquid from pressing fruit; or

   2. (B) Reconstitution of:

      1. (i) Natural fruit juice concentrate; or
      2. (ii) Dehydrated natural fruit juice;

10. (10) "Natural vegetable juice" means the:

    1. (A) Original liquid resulting from pressing vegetables; or

    2. (B) Reconstitution of:

       1. (i) Natural vegetable juice concentrate; or
       2. (ii) Dehydrated natural vegetable juice;
11. (11) "Nonalcoholic beverage" means and includes all beverages not subject to tax under Arkansas Code § 3-7-104;
12. (12) "Place of business" means any place where soft drinks, syrups, simple syrups, powders, or base products are manufactured, held for wholesale distribution, received for sale, or sold in this state;
13. (13) "Powder" or "other base" means a solid mixture of basic ingredients used to make, mix, or compound soft drinks with water, ice, syrup, simple syrup, fruits, vegetables, fruit juice, vegetable juice, or any other product to make a complete soft drink;
14. (14) "Retailer" or "retail dealer" means any person, except a manufacturer, distributor, or wholesaler, who purchases soft drinks, syrups, simple syrups, powders, or base products for sale in this state to the ultimate consumer;
15. (15) "Sale" means the transfer of possession for a valuable consideration of tangible personal property;
16. (16) "Secretary" means the Secretary of the Department of Finance and Administration or his or her authorized agent;
17. (17) "Simple syrup" means a mixture of sugar and water;

18. (18)

    1. (A) "Soft drink" means any nonalcoholic beverage sold for human consumption including:

       1. (i) Ready-to-drink coffee and tea sold in:

          1. (a) (a) Bottles;
          2. (b) (b) Cans; or
       2. (c) (c) Other sealed containers; and
       3. (ii) "Diet" or low-calorie soft drinks.

    2. (B)

       1. (i) "Soft drink" does not include products used solely for coloring or flavoring other beverages.

       2. (ii) Examples of such products include:

          1. (a) (a) Lime and lemon juice;
          2. (b) (b) Bitters; and
       3. (c) (c) Clam juice.

    3. (C) Examples of a "soft drink" include, but are not limited to:

       1. (i) Soda water, club soda, seltzer water, and any other water to which carbonation has been added by the manufacturer or bottler;
       2. (ii) Ginger ale;

       3. (iii) All soft drinks:

          1. (a) (a) Commonly referred to as colas such as:
19. (1) (1) Coke;
20. (2) (2) Pepsi;
21. (3) (3) Dr. Pepper;
22. (4) (4) Mr. Pibb;
23. (5) (5) Tab; and

24. (6) (6) RC Cola; and

    1. (b) (b) Including decaffeinated, sugarless, or "diet" soft drinks;

       1. (iv) Artificially or naturally flavored drinks of ten percent (10%) or less natural fruit or vegetable juice, including:

          1. (a) (a) Grape soda;
          2. (b) (b) Cherry soda;
       2. (c) (c) Root beer;

       3. (d) (d) Strawberry soda;

          1. (e) (e) Lime soda;
          2. (f) (f) Limeade;
          3. (g) (g) Lemon soda;
          4. (h) (h) Lemonade;

       4. (i) (i) Lemon-lime soda;

          1. (j) (j) Orange soda;
          2. (k) (k) Orangeade;
       5. (l) (l) Flavored water;

       6. (m) (m) Mountain Dew;

          1. (n) (n) 7UP;
          2. (o) (o) Sprite;
          3. (p) (p) Country Time;
          4. (q) (q) Crystal Light;
          5. (r) (r) Clearly Canadian; and
          6. (s) (s) Decaffeinated, sugarless, or "diet" soft drinks;
       7. (v) Low-alcohol or nonalcoholic beer, ale, and wine;

       8. (vi) Ready-to-drink liquid mixes to which an alcoholic beverage may be added to produce beverages such as:

          1. (a) (a) Margaritas;
          2. (b) (b) Piña coladas;
       9. (c) (c) Tom Collinses; and
       10. (d) (d) Daiquiris; and

       11. (vii) Chocolate-flavored sodas or drinks which:

           1. (a) (a) Contain either natural or artificial flavoring; and
           2. (b) (b) Do not contain milk or milk products; and

25. (19)

    1. (A) "Syrup" means any liquid mixture of basic ingredients used to make, mix, or compound soft drinks with:

       1. (i) Water;
       2. (ii) Simple syrup;
       3. (iii) Ice;
       4. (iv) Fruits;
       5. (v) Vegetables;
       6. (vi) Fruit juice;
       7. (vii) Vegetable juice; or
       8. (viii) Any other product suitable to make a complete soft drink.

    2. (B) "Syrups" include mixtures to which water and alcohol may be added to produce a:

       1. (i) Margarita;
       2. (ii) Piña colada;
       3. (iii) Tom Collins;
       4. (iv) Daiquiri; or
       5. (v) Other similar beverage.