Section 3-5-1709 - Small farm winery shipment(a)(1) A small farm winery licensee with a wine wholesale permit under § 3-5-1602(c)(1)(E) may ship small farm winery wine or mead under this subchapter to a private resident without the private resident having been physically present or having made an in-person purchase at the small farm winery if the shipment includes only small farm winery wine or mead.(2) Additional shipping registration of a small farm winery is not required for a shipment under subdivision (a)(1) of this section.(b) A private resident shall provide identification to the small farm winery proving that he or she is twenty-one (21) years of age or older.(c) A small farm winery may ship only one (1) case of small farm winery wine and one (1) case of mead per private resident in any month.(d) A small farm winery shipping under this subchapter shall ensure that all containers of small farm winery wine or mead delivered within this state are conspicuously labeled as follows: "CONTAINS ALCOHOL: SIGNATURE OF PERSON AGE 21 OR OLDER REQUIRED FOR DELIVERY".
(e)(1) A small farm 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 the 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 small farm 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 small farm winery shall source the collection of sales and use taxes to the purchaser's delivery address in accordance with § 26-52-521(b)(2).(4) A small farm winery shipping mead under this section shall collect all taxes due on the mead in the same manner as required for wine.(f) A small farm winery that makes a direct shipment of small farm winery wine or mead under this section shall maintain records regarding each shipment of small farm winery wine or mead that include the:(1) Name and address of the person to whom the small farm winery wine or mead is: Amended by Act 2021, No. 271,§ 8, eff. 7/28/2021.Amended by Act 2021, No. 271,§ 7, eff. 7/28/2021.Amended by Act 2021, No. 271,§ 6, eff. 7/28/2021.Amended by Act 2021, No. 271,§ 5, eff. 7/28/2021.Amended by Act 2021, No. 271,§ 4, eff. 7/28/2021.Amended by Act 2017, No. 848,§ 1, eff. 4/3/2017.Added by Act 2017, No. 313,§ 3, eff. 3/1/2017.