Browse Arkansas Code titles and sections
3-5-1704. Purchase — Payment of taxes.
Arkansas Code — all titles (historical 2020) · legal_authorities
3-5-1704. Purchase — Payment of taxes.
(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).
Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-5-1704
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:3-5-1704
Source file: gov.ar.code.title.03.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 3ed42ee35848e2872cb7382b908415a724a56165126697c27a6fdc6cd74a6811
Source location: content.xml paragraph 5129
Stored source content
3-5-1704. Purchase — Payment of taxes.
(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).
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Arkansas Code — all titles (historical 2020) · legal_authorities
3-5-1605. License fees generally.
(a) For the privilege of doing business respectively, as indicated in this section, there shall be imposed, assessed, levied, and collected each fiscal year beginning July 1, the following license fees:
(1)(A) For the privilege of manufacturing wine in quantities not to exceed five thousand gallons (5,000 gals.), a license fee of two hundred dollars ($200) shall be paid by the manufacturer.
(B) However, a person in this state may manufacture wine from fruits or vegetables in quantities not to exceed two hundred gallons (200 gals.) for consumption in the person's home by the person and the person's guests but not for sale free from the license fee under subdivision (a)(1)(A) of this section;
(2) For the privilege of manufacturing small farm wine in excess of five thousand gallons (5,000 gals.), a license fee of four hundred dollars ($400) shall be paid by the manufacturer;
(3)(A) For the privilege of selling small farm winery wine except by a manufacturer for consumption at the manufacturer's winery, there shall be paid for each retail dealer's license a fee of one hundred dollars ($100).
(B)(i) This subdivision (a)(3) applies to all retail licenses for grocery stores, convenience stores, liquor stores, and package stores that sell malt beverages and wine.
(ii) A retail liquor store may sell small farm winery wine without the small farm winery wine retail permit;
(4)(A) For the privilege of selling small farm wine except by a manufacturer at the manufacturer's winery, there shall be paid for each wholesale dealer's license a fee of one hundred dollars ($100).
(B) This subdivision (a)(4) applies to all alcoholic beverage wholesale distributors;
(5) For the privilege of selling small farm winery wine at the small farm w
Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-5-1605
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 3-5-1605. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
3-7-104. Rate of tax.
There is levied and there shall be collected as provided by law and rule the following taxes:
(1)(A) A tax at the rate of two dollars and fifty cents ($2.50) on each gallon of spirituous liquor sold or offered for sale in the State of Arkansas.
(B) “Spirituous liquor”, as used in this section, means liquor distilled from the fermented juices of grain, fruits, or vegetables and any mixture containing liquor distilled from the fermented juices of grain, fruits, or vegetables, with an alcoholic content of twenty-one percent (21%) or more alcohol by weight;
(2)(A) A tax at the rate of one dollar ($1.00) on each gallon of premixed spirituous liquor sold or offered for sale in the State of Arkansas.
(B)(i) “Premixed spirituous liquor”, as used in this section, means liquor distilled from the fermented juices of grain, fruits, or vegetables, having an alcoholic content of less than twenty-one percent (21%) alcohol by weight but more than five percent (5%) alcohol by weight.
(ii) “Premixed spirituous liquor”, as used in this section, does not mean hard cider;
(3)(A) A tax at the rate of fifty cents (50¢) on each gallon of light spirituous liquor sold or offered for sale in the State of Arkansas.
(B)(i) “Light spirituous liquor”, as used in this section, means liquor distilled from the fermented juices of grain, fruits, or vegetables and any mixture containing liquor distilled from the fermented juices of grain, fruits, or vegetables, having an alcoholic content between one-half of one percent (0.5%) and five percent (5%) alcohol by weight.
(ii) “Light spirituous liquor”, as used in this section, does not mean hard cider;
(4)(A) A tax at the rate of seventy-five cents (75¢) on each gallon of vinous liquor, except wines fermented and manuf
Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-7-104
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 3-7-104. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
3-7-111. Additional taxes.
(a)(1) In addition to all other fees and taxes now imposed by law, there are levied and shall be collected the following additional fees and taxes:
(A) An additional tax of five cents (5¢) per case on each case of native wine produced and sold in this state, including light wines, wine coolers, and any other mixture containing the fermented juices of grapes, berries, fruits, or vegetables regardless of the percentage of alcoholic content, the tax to be paid by the manufacturer of the wine;
(B) A consumer enforcement tax of twenty-five cents (25¢) per thirty-two-gallon barrel of beer that may be passed on by the retailer to the consumer or may be absorbed by the retailer, the tax to be collected by the beer wholesalers acting as agent for the state;
(C) In addition to the fee imposed for the privilege of operating a dispensary under § 3-4-604, an additional fee of four hundred fifty dollars ($450) for the issuance of each permit; and
(D) In addition to the permit fee now imposed under § 3-4-605 for the privilege of storing, transporting, and selling at wholesale spirituous, vinous, or malt liquors, an additional tax of nine thousand three hundred dollars ($9,300).
(2) All additional permit fees and taxes imposed under subdivisions (a)(1)(B)-(D) of this section shall be levied and collected in the same manner as now provided by law.
(3) The tax imposed by subdivision (a)(1)(A) of this section shall be reported monthly by the manufacturer on all sales made in the State of Arkansas to Arkansas wholesalers, retailers, or consumers, and the manufacturer shall remit the tax with each report.
(4) All additional permit fees and taxes levied by subdivisions (a)(1)(A)-(D) of this section shall be deposited into the State Treasury as gener
Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-7-111
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 3-7-111. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
3-7-201. Tax imposed — Collection.
(a)(1) There is levied a special alcoholic beverage excise tax of three percent (3%) upon all retail receipts or proceeds derived from the sale of liquor, cordials, liqueurs, specialties, and sparkling and still wines. The tax shall be and is in addition to all other taxes now imposed and cumulative to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.
(2) Native wine sold at retail in this state shall be subject to the special alcoholic beverage excise tax levied upon all retail receipts or proceeds derived from the sale of liquor, cordials, liqueurs, specialties, and sparkling and still wines under the provisions of this section.
(b) It shall be the duty of every retailer in this state to collect the tax from the consumer in addition to the established retail price of beer, liquor, cordials, liqueurs, specialties, and sparkling and still wines and to file a return and remittance with the Secretary of the Department of Finance and Administration on or before the twentieth day of each calendar month for the preceding month.
(c) Failure to file the return and remittance on the due date shall be cause for the secretary to enter an assessment for the return and remittance and add as a penalty ten percent (10%) of the amount of tax found to be due.
(d) Returns shall be filed upon forms prescribed by the secretary in accordance with such rules as the secretary may promulgate hereunder.
(e) The State Board of Education and the Division of Elementary and Secondary Education shall fully budget, fund, and expend or commit to expend the general revenue replacing the revenue derived from the previously imposed special alcoholic beverage excise tax on beer in addition to any other funding provided by law for essential program
Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-7-201
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 3-7-201. This identifies an authority to review, not proof of applicability.