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Arkansas Code of 1987 (2023)
Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606)
Chapter 7 - EXCISE TAXES (§§ 3-7-101 — 3-7-506)
Subchapter 1 - GENERAL PROVISIONS (§§ 3-7-101 — 3-7-116)
Section 3-7-115 - Sacramental wine

Universal Citation:
AR Code § 3-7-115 (2023)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
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  • (a) All wines sold in the State of Arkansas for use as sacramental wine shall be exempt from all taxes levied on wine by the State of Arkansas.
  • (b)
    • (1) Each container of sacramental wine sold in the state shall have attached to it a decal containing the words "Sacramental Wine".
    • (2) The decal shall be provided and attached to the containers by wineries selling sacramental wine in this state.

Acts 1987, No. 902, § 1.

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