{"data":{"id":"us-ar/ark.-code-ann.-3-5-1704","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 3-5-1704","heading":"Purchase - Payment of taxes","body":"(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) . Amended by Act 2017, No. 673,§ 1, eff. 8/1/2017. Amended by Act 2015, No. 236,§ 1, eff. 7/1/2015. Added by Act 2013, No. 483,§ 1, eff. 8/16/2013.\n\n(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.\n\n(1) Be physically present at the winery to purchase the vinous liquor to be shipped into or within the state; and\n\n(2) Provide identification to the winery proving that he or she is twenty-one (21) years of age or older.\n\n(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) .\n\n(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 .\n\n(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 .\n\n(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) .","path":["AR Code","Title 3","Chapter 5","Subchapter 17"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"0e0f8666824542c84c273c990f1197486a4d1636729fe9b6d17fef3a1e7ccc7b","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-3-5-1703","next":"us-ar/ark.-code-ann.-3-5-1705"},"notice":"GroundRules: Original legal text. Not legal advice."}