Arkansas § 3-5-1709 Small farm winery shipment

Arkansas Statutes

§ 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 ship

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(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.

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Legislative History

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.