§ 3-5-1704. Purchase -- Payment of taxes

AR Code § 3-5-1704 (2018) (N/A)
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(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).