{"data":{"id":"us-ar/ark.-code-ann.-3-5-1709","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 3-5-1709","heading":"Small farm winery shipment","body":"(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.\n\n(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.\n\n(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.\n\n(2) Additional shipping registration of a small farm winery is not required for a shipment under subdivision (a)(1) of this section.\n\n(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.\n\n(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.\nl shipping registration of a small farm winery is not required for a shipment under subdivision (a)(1) of this section.\n\n(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.\n\n(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.\n\n(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\".\n\n\"CONTAINS ALCOHOL: SIGNATURE OF PERSON AGE 21 OR OLDER REQUIRED FOR DELIVERY\".\n\n(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.\n\n(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 .\n\n(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 .\n\n(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) .\n\n(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.\n\n(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.\n\n(1) Name and address of the person to whom the small farm winery wine or mead is: (A) Sold; and (B) Billed; and\n\n(A) Sold; and\n\n(B) Billed; and\n\n(2) Date of shipment.","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":"001bafb81a89f3552a6e6c445b883002072704a64034cec923797c7d32d0dd60","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-3-5-1708","next":"us-ar/ark.-code-ann.-3-5-1710"},"notice":"GroundRules: Original legal text. Not legal advice."}