Ark. Code Ann. § 3-5-1709: Small farm winery shipment

(a) (1) A small farm winery licensee with a wine wholesale permit under § 3-5-1602(c)(1)(E) may ship small farm winery wine or mead under this subchapter to a private resident without the private resident having been physically present or having made an in-person purchase at the small farm winery if the shipment includes only small farm winery wine or mead. (2) Additional shipping registration of a small farm winery is not required for a shipment under subdivision (a)(1) of this section. (b) A private resident shall provide identification to the small farm winery proving that he or she is twenty-one (21) years of age or older. (c) A small farm winery may ship only one (1) case of small farm winery wine and one (1) case of mead per private resident in any month. (d) A small farm winery shipping under this subchapter shall ensure that all containers of small farm winery wine or mead delivered within this state are conspicuously labeled as follows: "CONTAINS ALCOHOL: SIGNATURE OF PERSON AGE 21 OR OLDER REQUIRED FOR DELIVERY". (e) (1) A small farm 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 the 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 small farm 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 small farm winery shall source the collection of sales and use taxes to the purchaser's delivery address in accordance with § 26-52-521(b)(2) . (4) A small farm winery shipping mead under this section shall collect all taxes due on the mead in the same manner as required for wine. (f) A small farm winery that makes a direct shipment of small farm winery wine or mead under this section shall maintain records regarding each shipment of small farm winery wine or mead that include the: (1) Name and address of the person to whom the small farm winery wine or mead is: (A) Sold; and (B) Billed; and (2) Date of shipment. Amended by Act 2021, No. 271,§ 8, eff. 7/28/2021. Amended by Act 2021, No. 271,§ 7, eff. 7/28/2021. Amended by Act 2021, No. 271,§ 6, eff. 7/28/2021. Amended by Act 2021, No. 271,§ 5, eff. 7/28/2021. Amended by Act 2021, No. 271,§ 4, eff. 7/28/2021. Amended by Act 2017, No. 848,§ 1, eff. 4/3/2017. Added by Act 2017, No. 313,§ 3, eff. 3/1/2017.

(a) (1) A small farm winery licensee with a wine wholesale permit under § 3-5-1602(c)(1)(E) may ship small farm winery wine or mead under this subchapter to a private resident without the private resident having been physically present or having made an in-person purchase at the small farm winery if the shipment includes only small farm winery wine or mead. (2) Additional shipping registration of a small farm winery is not required for a shipment under subdivision (a)(1) of this section.

(1) A small farm winery licensee with a wine wholesale permit under § 3-5-1602(c)(1)(E) may ship small farm winery wine or mead under this subchapter to a private resident without the private resident having been physically present or having made an in-person purchase at the small farm winery if the shipment includes only small farm winery wine or mead.

(2) Additional shipping registration of a small farm winery is not required for a shipment under subdivision (a)(1) of this section.

(b) A private resident shall provide identification to the small farm winery proving that he or she is twenty-one (21) years of age or older.

(c) A small farm winery may ship only one (1) case of small farm winery wine and one (1) case of mead per private resident in any month.

l shipping registration of a small farm winery is not required for a shipment under subdivision (a)(1) of this section.

(b) A private resident shall provide identification to the small farm winery proving that he or she is twenty-one (21) years of age or older.

(c) A small farm winery may ship only one (1) case of small farm winery wine and one (1) case of mead per private resident in any month.

(d) A small farm winery shipping under this subchapter shall ensure that all containers of small farm winery wine or mead delivered within this state are conspicuously labeled as follows: "CONTAINS ALCOHOL: SIGNATURE OF PERSON AGE 21 OR OLDER REQUIRED FOR DELIVERY".

"CONTAINS ALCOHOL: SIGNATURE OF PERSON AGE 21 OR OLDER REQUIRED FOR DELIVERY".

(e) (1) A small farm 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 the 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 small farm 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 small farm winery shall source the collection of sales and use taxes to the purchaser's delivery address in accordance with § 26-52-521(b)(2) . (4) A small farm winery shipping mead under this section shall collect all taxes due on the mead in the same manner as required for wine.

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

(4) A small farm winery shipping mead under this section shall collect all taxes due on the mead in the same manner as required for wine.

(f) A small farm winery that makes a direct shipment of small farm winery wine or mead under this section shall maintain records regarding each shipment of small farm winery wine or mead that include the: (1) Name and address of the person to whom the small farm winery wine or mead is: (A) Sold; and (B) Billed; and (2) Date of shipment.

(1) Name and address of the person to whom the small farm winery wine or mead is: (A) Sold; and (B) Billed; and

(A) Sold; and

(B) Billed; and

(2) Date of shipment.