(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).
Structure Arkansas Code