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2019 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 (2019)
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(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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