006.02.21 Ark. Code R. 008

Current through Register Vol. 49, No. 10, October, 2024

Rule 006.02.21-008 - Direct Shipment of Vinous Liquor or Mead Rule 2.75

Section 2.75Direct Shipment of Vinous Liquor or Mead to Arkansas Residents, Any winery licensed by this state or the state where its principal place of business is located and which is registered with the Alcoholic Beverage Control Division pursuant to ACA § 3-5-1703 may ship vinous Liquor or mead to an Arkansas consumer. Prior to the winery's first shipment into or within the state the winery shall (1) register with the Alcoholic Beverage Control Division; (2) provide the division with a copy of the winery s current licenses to manufacture wine issued by:

(A) the state of domicile; and

(B) the Alcohol and Tobacco Tax and Trade Bureau of the United States Treasury; and (3) pay a registration fee of twenty-five dollars ($25,00).

A consumer must be physically present at the winery to purchase the vinous liquor or mead to be shipped into or within the state and must provide identification to the shipping winery that the consumer is at least twenty-one (21) years old.

A winery shall ship only a vinous liquor or mead to a private residence and may only ship one case of vinous liquor and one case of mead per consumer in any calendar quarter.

A shipment of a vinous liquor or mead shall have a shipping label provided by the Alcoholic Beverage Control Division affixed to the shipping package. The fee for each label shall not exceed ten dollars ($10.00).

A winery shall have the vinous liquor or mead delivered to an Arkansas consumer during the hours of the day that alcoholic beverages may be purchased in the state.

A winery shall collect and remit to the Department of Finance and Administration all sales taxes and excises 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 Wineiy, including without limitation taxes under ACA § § 3-5-1605, 3-7-104, 3-7-111, and 3-7-201.

006.02.21 Ark. Code R. 008

Adopted by Arkansas Register Volume MMXXII Number 02, Effective 2/12/2022