2018 Arkansas Code
Title 3 - Alcoholic Beverages
Chapter 5 - Beer and Wine -- Manufacture, Sale, and Transportation Generally
Subchapter 15 - Temporary Wine Charitable Auction Permit
§ 3-5-1506. Permit duration, fees, and gross receipts

Universal Citation: AR Code § 3-5-1506 (2018)
  • (a) The temporary wine charitable auction permit shall be issued for a period of not more than five (5) days.

  • (b) The fee for the permit shall be fifty dollars ($50.00).

  • (c) The gross receipts from the sale of wine at a charitable auction under this section shall not be subject to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., nor shall the taxes imposed under title 3 of the Arkansas Code be applicable.

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