SOFT DRINKS TAX [REPEALED BY 1995 ACT NO. 145, PART II, Section 48B, EFF JULY 1, 2001]
12-21-1710 to 12-21-2120Repealed by 1996 Act No. 343, Section 3, eff January 1, 200112-21-1710[Repealed, effective July 1, 2001] Business licenses for distributors, and wholesale and retail dealers; reports; penalties; permanent licenses12-21-1725[Repealed, effective July 1, 2001] Definition12-21-1730[Repealed, effective July 1, 2001] "Soft drink" license tax imposed12-21-1740[Repealed, effective July 1, 2001] Rate of tax on syrups; stamps shall be affixed to container12-21-1745[Repealed, effective July 1, 2001] Soft drink taxes reduced12-21-1750[Repealed, effective July 1, 2001] "Syrup" defined12-21-1760[Repealed, effective July 1, 2001] Simple syrups also taxed; rate12-21-1790[Repealed, effective July 1, 2001] Reports and invoices shall be furnished on receipt or purchase of syrup from without the State; violations12-21-1800[Repealed, effective July 1, 2001] Intent of article: no tax on resales12-21-1810[Repealed, effective July 1, 2001] No tax on syrup used in bottling or sold for home consumption12-21-1820[Repealed, effective July 1, 2001] Exemption of certain syrups used by Department of Parks, Recreation and Tourism12-21-1830[Repealed, effective July 1, 2001] Storing of syrup where soft drinks are sold12-21-1840[Repealed, effective July 1, 2001] Tax on certain powders or bases used in soft drinks; payment; exceptions12-21-1850[Repealed, effective July 1, 2001] Tax on bottled soft drinks; rate12-21-1860[Repealed, effective July 1, 2001] "Bottled soft drinks," "bottle," and "bottled drinks" defined12-21-1870[Repealed, effective July 1, 2001] Exemption of certain milk drinks12-21-1880[Repealed, effective July 1, 2001] Exemption of natural fruit or vegetable juice or natural liquid milk drinks12-21-1890[Repealed, effective July 1, 2001] "Natural fruit juice," "natural vegetable juice" and "natural liquid milk" defined12-21-1900[Repealed, effective July 1, 2001] Exemption under Section 12-21-1880; registration; investigation of formulas and manufacturing; confiscation of improperly stamped products12-21-1910[Repealed, effective July 1, 2001] Exemption under Section 12-21-1880; when products subject to tax and confiscation12-21-1920[Repealed, effective July 1, 2001] Exemption under Section 12-21-1880; disclosure of information pertaining to such drinks12-21-1930[Repealed, effective July 1, 2001] Penalty for violation of Sections 12-21-1880 to 12-21-192012-21-1940[Repealed, effective July 1, 2001] No tax on certain bottled soft drinks for out-of-State sale12-21-1950[Repealed, effective July 1, 2001] Refund of tax on certain milk drinks12-21-2090[Repealed, effective July 1, 2001] Record required of ingredients received12-21-2100[Repealed, effective July 1, 2001] Records of manufacture, sale or distribution; inspection of records12-21-2110[Repealed, effective July 1, 2001] Theoretical calculation of tax; right to contest calculation; allowance for waste and breakage12-21-2120[Repealed, effective July 1, 2001] Alternative method for manufacturing plant to pay tax on bottled soft drinks; penalties; bond or other security shall be filed with Commission