2018 Arkansas Code
Title 3 - Alcoholic Beverages
Chapter 5 - Beer and Wine -- Manufacture, Sale, and Transportation Generally
Subchapter 17 - Direct Shipment of Vinous Liquor Act
§ 3-5-1704. Purchase -- Payment of taxes

Universal Citation: AR Code § 3-5-1704 (2018)
  • (a) A consumer must:

    • (1) Be physically present at the winery to purchase the vinous liquor to be shipped into or within the state; and

    • (2) Provide identification to the winery proving that he or she is twenty-one (21) years of age or older.

  • (b)

    • (1) A winery shall collect all sales taxes and excise taxes due on a sale to an individual of this state as if the sale took place on the premises of an Arkansas small farm winery, including without limitation taxes under §§ 3-5-1605, 3-7-104, 3-7-111, and 3-7-201.

    • (2) Taxes collected by the winery shall be submitted to the Department of Finance and Administration as directed without limitation under §§ 3-5-1605, 3-7-104, 3-7-111, and 3-7-201.

    • (3) A winery shall source the collection of sales and use taxes to the purchaser's delivery address in accordance with § 26-52-521(b)(2).

Disclaimer: These codes may not be the most recent version. Arkansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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