AR Code § 3-5-104 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 5 - Beer and Wine — Manufacture, Sale, and Transportation Generally|Subchapter 1 - General Provisions|§ 3-5-104. Wine tasting events

 (a)  (1) Native wineries and licensed wine and spirits wholesalers, upon prior approval by the Alcoholic Beverage Control Division, shall be allowed to conduct wine tasting events for educational and promotional purposes at any location in this state without obtaining a wine sampling permit under this section if written notice is given to the division at least ten (10) days prior to the event.  (2) Requests for approval to conduct wine tasting events must be received by the division at least ten (10) days prior to the event.    (b)  (1) A person, other than a native winery, licensed to sell wine, beer, or spirits under a retail liquor permit as defined in § 3-4-604 may conduct tasting events for educational and promotional purposes on the person's premises after obtaining a sampling permit from the division as provided in subsection (f) of this section.  (2)  (A) Wine, beer, or spirits purchased by the person permitted under this section to conduct a tasting event shall not be exempt from the gross receipts and use taxes.  (B) If the person removes wine, beer, or spirits from his or her inventory for use in a tasting event, the wine, beer, or spirits shall be subject to the gross receipts taxes as a withdrawal from stock.    (3) A wholesaler may not:  (A) Offer special discounts on wine, beer, or spirits sold for the purpose of a tasting event; or  (B) Provide wine, beer, or spirits without charge to a person licensed to sell wine at retail for the purpose of a tasting event.      (c) No tasting event may be held pursuant to this section in any facility licensed by the division.  (d) No motor vehicle in which supplies for tasting events are carried and no person shall be subject to arrest nor shall the supplies be subject to seizure for over possession in a dry area.  (e) The criminal penalties for drinking in public as prescribed by § 5-71-212(c) are not applicable to any tasting event approved by the division pursuant to this section.  (f)  (1) The Director of the Alcoholic Beverage Control Division may issue a sampling permit if the applicant:  (A) Is licensed by the director to sell wine, beer, spirits, or any combination, at retail; and  (B) Pays a license fee of:  (i) Five hundred dollars ($500) for either a wine license, beer license, or spirits license; or  (ii) One thousand dollars ($1,000) for a combined wine, beer, and spirits license.      (2)  (A) The sampling permit allows the person to conduct tasting events on the person's premises during regular hours of operation. A sampling permit shall expire on June 30 of each year.  (B) The samples shall be limited to a total of:  (i) Three (3) one-half ounce (0.5 oz.) wine servings per customer each day for on-premises consumption;  (ii) Two (2) two ounce (2 oz.) beer servings per customer each day for on-premises consumption; and  (iii) Two (2) one-half ounce (0.5 oz.) spirit servings per customer each day for on-premises consumption.      (3) The director may promulgate rules to administer and enforce this section.