(a) All wines sold in the State of Arkansas for use as sacramental wine shall be exempt from all taxes levied on wine by the State of Arkansas.
(b)
(1) Each container of sacramental wine sold in the state shall have attached to it a decal containing the words “Sacramental Wine”.
(2) The decal shall be provided and attached to the containers by wineries selling sacramental wine in this state.
Structure Arkansas Code
Subchapter 1 - General Provisions
§ 3-7-103. Penalty — Revocation
§ 3-7-105. Malt liquor tax — Reporting and payments
§ 3-7-107. Enforcement of rules
§ 3-7-108. Disposition of funds
§ 3-7-110. Wrongful tax collections
§ 3-7-112. Methods of identifying imported liquors
§ 3-7-113. Distillers and wholesalers — Records
§ 3-7-114. Wholesalers and retailers — Obtaining liquor illegally — Nonpayment of taxes
§ 3-7-116. Tax rebate for qualified manufacturers — Definitions