Arkansas Code Title 3. Alcoholic Beverages § 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.

(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.

(1) Name and address of the person to whom the small farm winery wine or mead is:

(2) Date of shipment.