§ 3-5-1704 — Purchase - Payment of taxes

Arkansas § 3-5-1704

• Jurisdiction: Arkansas
• Title: 3

Text

(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) .

Legislative History

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.