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Current as of March 28, 2024 | Updated by FindLaw Staff
(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).
Cite this article: FindLaw.com - Arkansas Code Title 3. Alcoholic Beverages § 3-5-1704. Purchase--Payment of taxes - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-3-alcoholic-beverages/ar-code-sect-3-5-1704/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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