Ark. Code Ann. § 3-5-603: Bottling - Tax

(a) In order to enable Arkansas wineries which produce native wines to sell their products to interstate and intrastate passenger airline companies and to passenger railroads in containers for their convenience and use, the Alcoholic Beverage Control Board is authorized to promulgate rules to permit the bottling of wines produced by wineries in this state in two-fifths (2/5) of a pint or split-size wine containers, or other nearest metric size practicable when the metric system of measurement is phased into operation in this country, for sale to airlines and passenger railroads for sale for consumption thereon.

(b) The rules may also authorize the packaging of wines produced in two-fifths (2/5) of a pint or split-size containers in the form of cluster sampler packages for sale in package form under such rules as the board shall determine, for sale in this state or for export sale in other states.

(c) The Department of Finance and Administration is authorized to collect the necessary taxes in the same manner as now prescribed by law on the twentieth day of the month, on sales in Arkansas for the month preceding, on wines bottled and packaged under subsections (a) and (b) of this section, which are sold in Arkansas.