(a)
(1) It shall be lawful to transport the products defined in § 3-5-202 if the tax upon the products has been paid.
(2) It shall be lawful for any brewery in the State of Arkansas to transport and ship beer out of state by common carrier or other appropriate parcel delivery service and for common carriers and other appropriate parcel delivery services to accept beer from Arkansas breweries for delivery outside the State of Arkansas to business entities licensed and qualified in the other states.
(b) It shall be unlawful to transport into, out of, or within this state any light wines or beer upon which the state tax prescribed by this subchapter has not been paid except:
(1) Where light wines or beer, having first been ordered by or sold to a distributor within this state, is being shipped in due course of business from a brewer, manufacturer, dealer, or distributor without this state to a bonded distributor within this state; or
(2) Unless the shipment is in interstate commerce and is passing from a point of origin outside of this state through this state into another state.
(c) The transportation of such liquor into or within this state in all cases shall be under such rules as may be regularly prescribed.
Structure Arkansas Code
Chapter 5 - Beer and Wine — Manufacture, Sale, and Transportation Generally
Subchapter 2 - Beer and Light Wine
§ 3-5-204. Manufacture, sale, etc., a privilege
§ 3-5-205. Privilege tax — Levy and collection — Exception — Definition
§ 3-5-206. Issuance of state permit
§ 3-5-207. Scope of state permit
§ 3-5-208. Duration of state permits
§ 3-5-209. Transfer of permit — Dancing privileges — Inspection fee
§ 3-5-210. Sale or manufacture without state permit unlawful
§ 3-5-211. Local permit required
§ 3-5-212. County and municipal retailers' permits
§ 3-5-213. Cities and towns — Regulation of retailers
§ 3-5-214. Oath by applicant for permit — Prohibited interests
§ 3-5-215. Qualifications of retail permittees
§ 3-5-216. Warehousing of beer and light wines
§ 3-5-217. Transportation of products
§ 3-5-218. Duplicate bills of lading
§ 3-5-219. Records and reports
§ 3-5-220. Sale in original, labeled containers
§ 3-5-221. Miscellaneous prohibited practices — Penalties
§ 3-5-222. Nudity on premises prohibited — Penalty — Rules
§ 3-5-223. Actions to recover taxes
§ 3-5-224. Disposition of funds
§ 3-5-225. Additional administrative personnel
§ 3-5-226. On-premises sales by brewery
§ 3-5-227. Registration of beer kegs for off-premises consumption