Sales of alcoholic beverages account for added taxes. A 10% supplemental mixed drink tax is imposed on the sale of alcoholic beverages (excluding beer) at restaurants. A 4% tax is due on the sale of all mixed drinks (except beer and wine) sold for "on-premises" consumption. And a 3% tax is due on beer sold for off-premises consumption.

A dry county is a county in the United States whose government forbids the sale of alcoholic beverages. Some prohibit off-premises sale, some prohibit on-premises sale, and some prohibit both.

A study of Arkansas noted that wet and dry counties are often adjacent and that alcohol beverage sales outlets are often located immediately across county or even state lines

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