reglab/statecodes huggingface dataset:
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 5 - BEER AND WINE - MANUFACTURE, SALE, AND TRANSPORTATION GENERALLY (§§ 3-5-101 — 3-5-1909) › Subchapter 16 - FREE TRADE AMONG SMALL WINERIES (§§ 3-5-1601 — 3-5-1609) › Section 3-5-1603 - Restaurant wine license - Retail malt beverage license

(a)
The Alcoholic Beverage Control Board may issue a restaurant wine license and a retail malt beverage license to a small farm winery license holder, if the issuance of the restaurant wine license and the retail malt beverage license are in connection with the establishment and operation of a restaurant, hotel, inn, bed and breakfast, museum, conference center, or any similar business enterprise for the purpose of promoting viticulture, enology, and tourism.
(b)
The retail malt beverage license issued under this section shall limit the license to the sale of malt beverages for consumption on the premises only.
Acts 2007, No. 668, § 1.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 5 - BEER AND WINE - MANUFACTURE, SALE, AND TRANSPORTATION GENERALLY (§§ 3-5-101 — 3-5-1909) › Subchapter 16 - FREE TRADE AMONG SMALL WINERIES (§§ 3-5-1601 — 3-5-1609) › Section 3-5-1604 - Existing native winery licenses

(a)
A person that holds a license as a native winery issued under this chapter before March 29, 2007, may conduct business as a small farm winery until the native wine license expires.
(b)
Upon the expiration of a native wine license issued under this chapter before March 29, 2007, the Alcoholic Beverage Control Board may issue a small farm winery license as part of the renewal process if the winery:
(1)
Meets the criteria under §
3-5-1602(c)(1)
;
(2)
Is in good standing; and
(3)
Submits the winery's federal basic permit and proof of annual wine production to the board.
Acts 2007, No. 668, § 1.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 5 - BEER AND WINE - MANUFACTURE, SALE, AND TRANSPORTATION GENERALLY (§§ 3-5-101 — 3-5-1909) › Subchapter 16 - FREE TRADE AMONG SMALL WINERIES (§§ 3-5-1601 — 3-5-1609) › Section 3-5-1606 - Rules

The Alcoholic Beverage Control Board shall promulgate rules to implement this subchapter.
Acts 2007, No. 668, § 1.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 5 - BEER AND WINE - MANUFACTURE, SALE, AND TRANSPORTATION GENERALLY (§§ 3-5-101 — 3-5-1909) › Subchapter 16 - FREE TRADE AMONG SMALL WINERIES (§§ 3-5-1601 — 3-5-1609) › Section 3-5-1607 - Sales on any day of the week

Notwithstanding any law to the contrary, small farm winery wine may be sold at any winery located in this state for on-premises or off-premises consumption on any day of the week.
Acts 2007, No. 668, § 1.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 5 - BEER AND WINE - MANUFACTURE, SALE, AND TRANSPORTATION GENERALLY (§§ 3-5-101 — 3-5-1909) › Subchapter 16 - FREE TRADE AMONG SMALL WINERIES (§§ 3-5-1601 — 3-5-1609) › Section 3-5-1608 - Bond

By consent of the Secretary of the Department of Finance and Administration, the small farm winery may file a bond with the secretary, the bond to be approved by him or her, which will entitle the small farm winery to the privilege of making settlement of its taxes every thirty (30) days, the time to be set by the secretary.
Amended by Act 2019, No. 910,§ 3326, eff. 7/1/2019.
Acts 2007, No. 668, § 1.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 5 - BEER AND WINE - MANUFACTURE, SALE, AND TRANSPORTATION GENERALLY (§§ 3-5-101 — 3-5-1909) › Subchapter 16 - FREE TRADE AMONG SMALL WINERIES (§§ 3-5-1601 — 3-5-1609) › Section 3-5-1609 - Penalty

Upon conviction, a person who violates this subchapter or any reasonable rule adopted under this subchapter by the Director of the Alcoholic Beverage Control Division or the Secretary of the Department of Finance and Administration is guilty of a Class B misdemeanor.
Amended by Act 2019, No. 910,§ 3327, eff. 7/1/2019.
Acts 2007, No. 668, § 1; 2009, No. 548, § 7.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 5 - BEER AND WINE - MANUFACTURE, SALE, AND TRANSPORTATION GENERALLY (§§ 3-5-101 — 3-5-1909) › Subchapter 17 - DIRECT SHIPMENT OF VINOUS LIQUOR ACT (§§ 3-5-1701 — 3-5-1710) › Section 3-5-1701 - Title

This subchapter shall be known and may be cited as the "Direct Shipment of Vinous Liquor Act".
Added by Act 2013, No. 483,§ 1, eff. 8/16/2013.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 5 - BEER AND WINE - MANUFACTURE, SALE, AND TRANSPORTATION GENERALLY (§§ 3-5-101 — 3-5-1909) › Subchapter 17 - DIRECT SHIPMENT OF VINOUS LIQUOR ACT (§§ 3-5-1701 — 3-5-1710) › Section 3-5-1702 - Definitions

As used in this subchapter:
(1)
(A)
"Mead" means an alcoholic beverage made through the fermentation of honey as the primary ingredient.
(B)
"Mead" includes without limitation cyser, braggot, metheglin, and melomels;
(2)
(A)
"Small farm winery" means a wine-making establishment that:
(i)
Is licensed under §
3-5-1601
et seq.; and
(ii)
Produced by fermentation at least eight hundred gallons (800 gals.) of wine in the previous calendar year, as reported on the winery's TTB F 5120.17 Report of Wine Premises Operations.
(B)
"Small farm winery" includes an establishment that produces mead;
(3)
"Vinous liquor" means the fermented juices of fruits containing more than five percent (5%) and not more than twenty-one percent (21%) of alcohol by weight; and
(4)
"Winery" means an establishment that makes vinous liquor.
Amended by Act 2021, No. 271,§ 3, eff. 7/28/2021.
Amended by Act 2021, No. 271,§ 2, eff. 7/28/2021.
Amended by Act 2017, No. 313,§ 1, eff. 3/1/2017.
Added by Act 2013, No. 483,§ 1, eff. 8/16/2013.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 5 - BEER AND WINE - MANUFACTURE, SALE, AND TRANSPORTATION GENERALLY (§§ 3-5-101 — 3-5-1909) › Subchapter 17 - DIRECT SHIPMENT OF VINOUS LIQUOR ACT (§§ 3-5-1701 — 3-5-1710) › Section 3-5-1703 - Registration - Renewal fee

(a)
(1)
Unless registered under this subchapter, a winery licensed by this state or the state where its principal place of business is located shall not ship vinous liquor to an Arkansas consumer.
(2)
This section does not apply to a small farm winery licensed under §
3-5-1601
et seq.
(b)
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 license to manufacture wine issued by:
(A)
The state of domicile; and
(B)
The Alcohol and Tobacco Tax and Trade Bureau of the United States Department of the Treasury; and
(3)
Pay a registration fee of twenty-five dollars ($25.00).
(c)
A winery shall renew its application each year with the division by:
(1)
Providing the division with a copy of the licenses required under subdivision (b)(2) of this section; and
(2)
Paying a renewal fee of twenty-five dollars ($25.00).
Amended by Act 2017, No. 313,§ 2, eff. 3/1/2017.
Added by Act 2013, No. 483,§ 1, eff. 8/16/2013.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 5 - BEER AND WINE - MANUFACTURE, SALE, AND TRANSPORTATION GENERALLY (§§ 3-5-101 — 3-5-1909) › Subchapter 17 - DIRECT SHIPMENT OF VINOUS LIQUOR ACT (§§ 3-5-1701 — 3-5-1710) › Section 3-5-1704 - Purchase - Payment of taxes

(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)
.
Amended by Act 2017, No. 673,§ 1, eff. 8/1/2017.
Amended by Act 2015, No. 236,§ 1, eff. 7/1/2015.
Added by Act 2013, No. 483,§ 1, eff. 8/16/2013.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 5 - BEER AND WINE - MANUFACTURE, SALE, AND TRANSPORTATION GENERALLY (§§ 3-5-101 — 3-5-1909) › Subchapter 17 - DIRECT SHIPMENT OF VINOUS LIQUOR ACT (§§ 3-5-1701 — 3-5-1710) › Section 3-5-1705 - Direct shipment

(a)
A winery shall ship only a vinous liquor to a private residence.
(b)
A winery may only ship one (1) case of vinous liquor per consumer in any calendar quarter.
(c)
(1)
A shipment of a vinous liquor shall have a shipping label provided by the Alcoholic Beverage Control Division affixed to the shipping package.
(2)
The fee for each label for a shipment shall not exceed ten dollars ($10.00).
Added by Act 2013, No. 483,§ 1, eff. 8/16/2013.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 5 - BEER AND WINE - MANUFACTURE, SALE, AND TRANSPORTATION GENERALLY (§§ 3-5-101 — 3-5-1909) › Subchapter 17 - DIRECT SHIPMENT OF VINOUS LIQUOR ACT (§§ 3-5-1701 — 3-5-1710) › Section 3-5-1706 - Delivery

A winery shall have the vinous liquor delivered to an Arkansas consumer during the hours of the day that alcoholic beverages may be purchased in the state.
Added by Act 2013, No. 483,§ 1, eff. 8/16/2013.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 5 - BEER AND WINE - MANUFACTURE, SALE, AND TRANSPORTATION GENERALLY (§§ 3-5-101 — 3-5-1909) › Subchapter 17 - DIRECT SHIPMENT OF VINOUS LIQUOR ACT (§§ 3-5-1701 — 3-5-1710) › Section 3-5-1707 - Rules

The Director of the Alcoholic Beverage Control Division, the Alcoholic Beverage Control Board, the Secretary of the Department of Finance and Administration, and any other affected agency of this state may adopt rules to implement this subchapter.
Amended by Act 2019, No. 910,§ 3328, eff. 7/1/2019.
Added by Act 2013, No. 483,§ 1, eff. 8/16/2013.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 5 - BEER AND WINE - MANUFACTURE, SALE, AND TRANSPORTATION GENERALLY (§§ 3-5-101 — 3-5-1909) › Subchapter 17 - DIRECT SHIPMENT OF VINOUS LIQUOR ACT (§§ 3-5-1701 — 3-5-1710) › Section 3-5-1708 - Disposition of funds

(a)
Permit fees or taxes, label fees, penalties, fines, proceeds of all forfeitures, special inspection fees, and costs received by the Secretary of the Department of Finance and Administration under this subchapter shall be general revenues and shall be deposited into the State Treasury to the credit of the State Apportionment Fund.
(b)
The Treasurer of State shall allocate and transfer those revenues to the various State Treasury funds participating in general revenues in the respective proportions to each as provided by and to be used for the respective purposes set forth in the Revenue Stabilization Law, §
19-5-101
et seq.
Amended by Act 2019, No. 910,§ 3329, eff. 7/1/2019.
Added by Act 2013, No. 483,§ 1, eff. 8/16/2013.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 5 - BEER AND WINE - MANUFACTURE, SALE, AND TRANSPORTATION GENERALLY (§§ 3-5-101 — 3-5-1909) › Subchapter 17 - DIRECT SHIPMENT OF VINOUS LIQUOR ACT (§§ 3-5-1701 — 3-5-1710) › 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:
(A)
Sold; and
(B)
Billed; and
(2)
Date of shipment.
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.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 5 - BEER AND WINE - MANUFACTURE, SALE, AND TRANSPORTATION GENERALLY (§§ 3-5-101 — 3-5-1909) › Subchapter 18 - WINE SALES IN GROCERY STORES (§§ 3-5-1801 — 3-5-1803) › Section 3-5-1801 - Definitions

As used in this subchapter:
(1)
"Grocery store" means a single physical establishment that:
(A)
Has an inventory of human-consumable items; and
(B)
Is located in a wet territory;
(2)
"Slotting allowance" means an allowance paid by a manufacturer to a grocery store for making room for a product on the grocery store's shelves; and
(3)
"Wine" means port, wine, sherry wine, vermouth wine, or other wines manufactured within or without the State of Arkansas or hard cider, the alcoholic content of which does not exceed twenty-one percent (21%).
Amended by Act 2019, No. 691,§ 18, eff. 7/24/2019.
Added by Act 2017, No. 508,§ 6, eff. 10/1/2017.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 5 - BEER AND WINE - MANUFACTURE, SALE, AND TRANSPORTATION GENERALLY (§§ 3-5-101 — 3-5-1909) › Subchapter 18 - WINE SALES IN GROCERY STORES (§§ 3-5-1801 — 3-5-1803) › Section 3-5-1802 - Grocery store wine permit - Fees

(a)
A grocery store may apply to the Alcoholic Beverage Control Board for a grocery store wine permit.
(b)
(1)
A grocery store wine permit allows a permittee to purchase and sell wine and hard cider for off-premises consumption at a single location.
(2)
Wine and hard cider inventory orders or purchases, or both, shall be made only by a permittee for delivery to a single permitted location.
(3)
An order of wine and hard cider inventory for one location shall not be combined with an order for another location in a manner that would result in a cumulative discount or quantity discount, or both.
(c)
A grocery store seeking a grocery store wine permit shall meet the criteria for the holder of an off-premises retail beer permit in addition to the criteria established in this section.
(d)
(1)
For the privilege of selling wine and hard cider in a grocery store, each grocery store shall pay a grocery store wine permit fee based on the size of the permitted building space.
(2)
The fee shall be:
(A)
One thousand dollars ($1,000) for a permitted building space containing less than thirty-five thousand one square feet (35,001 sq. ft.);
(B)
Two thousand five hundred dollars ($2,500) for a permitted building space containing between thirty-five thousand one square feet (35,001 sq. ft.) and fifty thousand square feet (50,000 sq. ft.);
(C)
Three thousand five hundred dollars ($3,500) for a permitted building space containing between fifty thousand one square feet (50,001 sq. ft.) and seventy-five thousand square feet (75,000 sq. ft.); and
(D)
Five thousand dollars ($5,000) for a permitted building space containing more than seventy-five thousand square feet (75,000 sq. ft.).
(e)
One hundred percent (100%) of the fee shall be paid into the Arkansas Wine Grants Fund.
(f)
A grocery store wine permittee may conduct tasting events for educational and promotional purposes on the permittee's premises after obtaining a wine sampling permit from the Alcoholic Beverage Control Division under §
3-5-104
.
(g)
(1)
A grocery store seeking a grocery store wine permit may derive no more than twenty percent (20%) of its gross sales from the sale of alcoholic beverages.
(2)
However, the requirement under subdivision (g)(1) of this section does not apply to an otherwise qualifying grocery store that, as of January 1, 2017, derives more than twenty percent (20%) of its gross sales from the sale of alcoholic beverages.
(h)
A grocery store wine permittee shall offer for sale small farm winery wine as defined in §
3-5-1601
et seq.
(i)
A grocery store wine permit shall be available for issue only in a county in which the retail sale of alcohol under §
3-4-604
was authorized as of January 1, 2017.
Amended by Act 2019, No. 691,§ 20, eff. 7/24/2019.
Amended by Act 2019, No. 691,§ 19, eff. 7/24/2019.
Added by Act 2017, No. 508,§ 6, eff. 10/1/2017.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 5 - BEER AND WINE - MANUFACTURE, SALE, AND TRANSPORTATION GENERALLY (§§ 3-5-101 — 3-5-1909) › Subchapter 18 - WINE SALES IN GROCERY STORES (§§ 3-5-1801 — 3-5-1803) › Section 3-5-1803 - Slotting allowances prohibited

(a)
Slotting allowances, as defined by
27 C.F.R. § 6.152(b)
, are prohibited.
(b)
A grocery store shall not require payment of a slotting allowance for products sold under this subchapter by a small farm winery, including without limitation:
(1)
Juice;
(2)
Low alcohol wine; and
(3)
Vinegar.
Added by Act 2017, No. 508,§ 6, eff. 10/1/2017.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 5 - BEER AND WINE - MANUFACTURE, SALE, AND TRANSPORTATION GENERALLY (§§ 3-5-101 — 3-5-1909) › Subchapter 19 - MICROBREWERY-RESTAURANT PRIVATE CLUB PERMIT (§§ 3-5-1901 — 3-5-1909) › Section 3-5-1901 - Definitions

As used in this subchapter:
(1)
"Alcoholic beverage" means a beverage containing more than five-tenths percent (0.5%) of alcohol by weight;
(2)
"Barrel" means thirty-one gallons (31 gals.);
(3)
"Beer" means a fermented liquor made from malt or a substitute and having an alcoholic content not in excess of five percent (5%) by volume;
(4)
"Dry area" means an area in this state in which the manufacture or sale of beer is prohibited by a local option election held pursuant to applicable laws of this state;
(5)
"Malt beverage" means a liquor brewed from the fermented juices of grain and having an alcoholic content of at least five percent (5%) but not more than twenty-one percent (21%) by weight;
(6)
"Microbrewery" means a brewery that manufactures one (1) or more varieties of beer, malt beverage, or hard cider in an aggregate quantity not to exceed forty-five thousand (45,000) barrels per year from all facilities under common ownership with the microbrewery;
(7)
"Microbrewery-restaurant private club" means a nonprofit organization organized and existing under the laws of this state that:
(A)
Is both a microbrewery and a restaurant;
(B)
Has members, which are not directly or indirectly benefitted by the entity's net revenues;
(C)
Exists for some common recreational, social, patriotic, political, national, benevolent, athletic, community hospitality, professional association, entertainment, or other object or purpose other than the consumption of alcoholic beverages; and
(D)
Has existed for at least one (1) year;
(8)
"On-premises consumption" means the sale of alcoholic beverages by the drink or in broken or unsealed containers for consumption:
(A)
On the premises where sold; or
(B)
Within the boundaries of a designated entertainment district established under §
14-54-1412
that is contiguous with the premises; and
(9)
"Restaurant" means a public or private place that:
(A)
Is kept, used, maintained, advertised, and held out to the public or to a private or restricted membership as a place where complete meals are actually and regularly served;
(B)
Has adequate and sanitary kitchen and dining equipment;
(C)
Has seating capacity for at least fifty (50) people;
(D)
Has sufficient number and type of employees to prepare, cook, and serve suitable food for its guests or members;
(E)
Serves at least one (1) meal per day; and
(F)
Is open for business a minimum of five (5) days per week, with the exception of holidays, vacations, and periods of redecorating.
Amended by Act 2023, No. 334,§ 1, eff. 8/1/2023.
Added by Act 2019, No. 681,§ 1, eff. 7/24/2019.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 5 - BEER AND WINE - MANUFACTURE, SALE, AND TRANSPORTATION GENERALLY (§§ 3-5-101 — 3-5-1909) › Subchapter 19 - MICROBREWERY-RESTAURANT PRIVATE CLUB PERMIT (§§ 3-5-1901 — 3-5-1909) › Section 3-5-1902 - Microbrewery-restaurant private club

(a)
A microbrewery-restaurant private club applicant shall be an entity organized and existing under the laws of this state before applying for a microbrewery-restaurant private club permit as prescribed in this subchapter.
(b)
The net revenues of the microbrewery-restaurant private club shall not directly or indirectly benefit its members, except for the payment of bona fide expenses of the microbrewery-restaurant private club's operations.
(c)
Activities at the microbrewery-restaurant private club shall be conducted for some common recreational, social, patriotic, political, national, benevolent, athletic, community hospitality, professional association, entertainment, or other object or purpose and not solely for the consumption of alcoholic beverages.
(d)
(1)
At the time of application for a microbrewery-restaurant private club permit, the entity shall own or lease, be the holder of a buy-sell agreement or offer and acceptance, or have an option to lease a building, property, or space for the reasonable comfort and accommodation of its members and the families and guests of its members.
(2)
The microbrewery-restaurant private club shall restrict the use of club facilities to its members and the families and guests of its members.
(e)
For purposes of this subchapter, a person is a member of the microbrewery-restaurant private club only upon ordering an alcoholic beverage as defined in §
3-5-1901
.
(f)
If the entity holding a microbrewery-restaurant private club permit additionally holds another alcoholic beverage permit, the hours of operation authorized for the microbrewery-restaurant private club apply to all permits of the entity.
Added by Act 2019, No. 681,§ 1, eff. 7/24/2019.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 5 - BEER AND WINE - MANUFACTURE, SALE, AND TRANSPORTATION GENERALLY (§§ 3-5-101 — 3-5-1909) › Subchapter 19 - MICROBREWERY-RESTAURANT PRIVATE CLUB PERMIT (§§ 3-5-1901 — 3-5-1909) › Section 3-5-1905 - Microbrewery-restaurant private clubs - Sales prohibited

(a)
A microbrewery-restaurant private club permitted under this subchapter shall not sell alcoholic beverages either by the package or by the drink to a:
(1)
Nonmember for on-premises or off-premises consumption; or
(2)
Member for off-premises consumption.
(b)
If a permittee sells, barters, loans, or gives away an alcoholic beverage in violation of this subchapter or other alcoholic beverage control laws of this state, the permit of the club may be revoked.
Amended by Act 2023, No. 334,§ 4, eff. 8/1/2023.
Added by Act 2019, No. 681,§ 1, eff. 7/24/2019.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 5 - BEER AND WINE - MANUFACTURE, SALE, AND TRANSPORTATION GENERALLY (§§ 3-5-101 — 3-5-1909) › Subchapter 19 - MICROBREWERY-RESTAURANT PRIVATE CLUB PERMIT (§§ 3-5-1901 — 3-5-1909) › Section 3-5-1906 - Fees and taxes

A microbrewery-restaurant private club permittee shall:
(1)
Pay the applicable city or county permit fees and barrelage or taxes and shall pay a state permitting fee to the Alcoholic Beverage Control Division of seven hundred fifty dollars ($750) per fiscal year to manufacture and sell to members its beer, malt beverages, and hard cider for on-premises consumption and to sell to members other beer, malt beverages, hard cider, and spirituous liquor purchased from a permitted retailer for on-premises consumption;
(2)
Measure beer, malt beverages, and hard cider manufactured by the microbrewery-restaurant private club, otherwise comply with applicable excise and enforcement tax determinations of the beer, malt beverages, and hard cider, and pay any applicable bond or deposit and the amount of the state excise tax and enforcement tax to this state, except the fees and taxes provided in §
3-5-205
, and as required by §§
3-7-104
and
3-7-111
; and
(3)
Pay a tax at the rate of seven dollars and fifty cents ($7.50) per barrel, and proportionately for larger and smaller gallonages per barrel, on all beer, malt beverages, and hard cider in quantities of up to forty-five thousand (45,000) barrels per year produced and sold or offered for sale in the state.
Amended by Act 2023, No. 334,§ 5, eff. 8/1/2023.
Added by Act 2019, No. 681,§ 1, eff. 7/24/2019.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 5 - BEER AND WINE - MANUFACTURE, SALE, AND TRANSPORTATION GENERALLY (§§ 3-5-101 — 3-5-1909) › Subchapter 19 - MICROBREWERY-RESTAURANT PRIVATE CLUB PERMIT (§§ 3-5-1901 — 3-5-1909) › Section 3-5-1907 - Microbrewery-restaurant private clubs - Reapplication for permit

(a)
An entity that is denied upon application to the Director of the Alcoholic Beverage Control Division for a permit to operate as a microbrewery-restaurant private club in a dry territory may reapply by following the procedures stated in §
3-5-1903
and the additional procedures provided for in subsection (b) of this section.
(b)
(1)
If the applicant is reapplying within two (2) years from the date an application was denied by the director, the application shall be accompanied by certification from the county clerk of the county in which the microbrewery-restaurant private club is to be located certifying that the applicant obtained signatures from at least twenty-five percent (25%) of the registered voters in the county.
(2)
The application under this section shall be filed no later than twenty (20) days from the date that the county clerk certifies the petition.
(3)
The petition on which the signatures are obtained under this section shall state clearly that the purpose of the petition is to obtain an alcoholic beverage permit for a microbrewery-restaurant private club and to serve alcoholic beverages to members.
(4)
The person obtaining signatures shall verify the signatures by affidavit that shall be filed with the county clerk at the time of filing the petition for certification.
Added by Act 2019, No. 681,§ 1, eff. 7/24/2019.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 5 - BEER AND WINE - MANUFACTURE, SALE, AND TRANSPORTATION GENERALLY (§§ 3-5-101 — 3-5-1909) › Subchapter 19 - MICROBREWERY-RESTAURANT PRIVATE CLUB PERMIT (§§ 3-5-1901 — 3-5-1909) › Section 3-5-1908 - Collection of taxes

(a)
The Secretary of the Department of Finance and Administration shall assess and collect delinquent state and local taxes from the owner or owners of the microbrewery-restaurant private club, file claims for unpaid taxes against bonds or other security required to be posted by the permittee, and enforce liens against assets held by the owner or owners.
(b)
The Alcoholic Beverage Control Division may suspend or refuse to renew a permit held by a nonpartner if the microbrewery-restaurant private club owner fails to remit state or local taxes.
Added by Act 2019, No. 681,§ 1, eff. 7/24/2019.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 5 - BEER AND WINE - MANUFACTURE, SALE, AND TRANSPORTATION GENERALLY (§§ 3-5-101 — 3-5-1909) › Subchapter 19 - MICROBREWERY-RESTAURANT PRIVATE CLUB PERMIT (§§ 3-5-1901 — 3-5-1909) › Section 3-5-1909 - Inspection of premises - Records of permitted premises and private clubs

(a)
A permit shall not be issued under this subchapter unless the permittee has consented in writing that the permitted premises and its books and records are open at all times to all law enforcement and tax officials and officials of the Alcoholic Beverage Control Division, the Alcoholic Beverage Control Enforcement Division, and the Secretary of the Department of Finance and Administration without requirement of warrant or other legal process.
(b)
An entity holding a permit under this subchapter shall not market, sell, or otherwise furnish the names of its members or other information pertaining to its members to another public or private entity, except as provided in subsection (a) of this section.
Added by Act 2019, No. 681,§ 1, eff. 7/24/2019.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 6 - NATIVE BRANDY LAW (§§ 3-6-101 — 3-6-106) › Section 3-6-101 - Title

This chapter shall be known and may be cited as the "Native Brandy Law".
Acts 1953, No. 163, § 1; A.S.A. 1947, § 48-706.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 6 - NATIVE BRANDY LAW (§§ 3-6-101 — 3-6-106) › Section 3-6-102 - Manufacture and sale authorized

It shall be lawful for any person under the terms and provisions hereof to manufacture and to sell within the State of Arkansas, and to export without the state, brandy, cordials, or other distillates, or their components, which are made from agricultural or horticultural products such as peaches, apples, cherries, plums, grapes, boysenberries, blackberries, and other fruits produced solely within the state, when such person shall have become qualified to do so under the provisions of this chapter.
Acts 1953, No. 163, § 2; A.S.A. 1947, § 48-707.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 6 - NATIVE BRANDY LAW (§§ 3-6-101 — 3-6-106) › Section 3-6-103 - Administration by Alcoholic Beverage Control Division

The Alcoholic Beverage Control Division or its successor shall have the right to regulate the manufacture and sale of the products authorized in §
3-6-102
and shall make reasonable rules governing the manufacture and sale thereof. Except as otherwise specifically provided in this chapter, all other laws now in effect governing the manufacture and sale of intoxicating liquors shall be deemed applicable.
Amended by Act 2019, No. 315,§ 84, eff. 7/24/2019.
Acts 1953, No. 163, § 7; A.S.A. 1947, § 48-712.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 6 - NATIVE BRANDY LAW (§§ 3-6-101 — 3-6-106) › Section 3-6-104 - Permits

(a)
Upon application by any qualified person, the Alcoholic Beverage Control Division or any successor thereof performing its functions as now defined by law shall issue to the person a manufacturer's permit which shall authorize and permit the person to manufacture and sell, under the terms and provisions hereof, brandy, cordials, or other distillates or component parts thereof manufactured from agricultural or horticultural products produced solely within the State of Arkansas.
(b)
However, no permit shall be granted to any person, firm, or corporation who shall not have been or whose members or all the stockholders thereof shall not have been a citizen and resident maintaining bona fide residence and domicile within the state for a continuous period of five (5) years next preceding the date of making such application.
(c)
A permit application shall be accompanied by a permit fee of two hundred fifty dollars ($250) for the issuance of such permit.
(d)
When the permit is issued, it shall be without an expiration date.
(e)
So long as the permit shall remain in full force and effect, the holder shall pay an annual permit fee of two hundred fifty dollars ($250).
(f)
The permit shall be cancelled only upon reasonable cause after hearing in the manner now provided by law.
(g)
The permit shall not be transferable.
(h)
The holder of a permit shall be authorized to manufacture the products defined in §
3-6-102
and to sell them without the necessity of obtaining any further license or permit to the holders of bona fide wholesale or retail liquor permits issued in the manner now provided by law and may sell the products to the holders of permits to manufacture native wines in this state. Manufacturers shall be authorized to sell such products at retail on the premises of the authorized place of manufacture.
Amended by Act 2021, No. 409,§ 1, eff. 7/28/2021.
Acts 1953, No. 163, §§ 3-5; A.S.A. 1947, §§ 48-708 -- 48-710; Acts 1993, No. 1028, § 1.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 6 - NATIVE BRANDY LAW (§§ 3-6-101 — 3-6-106) › Section 3-6-105 - Tax on sales

(a)
The holder of a permit shall pay a tax of one dollar ($1.00) per gallon, payable and collectible in the manner as in the case of other taxes on intoxicating liquors now provided on all of the products sold for consumption within the State of Arkansas to the holders of wholesale or retail liquor permits within the state.
(b)
The manufacturer may sell the products for export without the state, or to the manufacturers of native wine in this state for use in the fortification of the wine, free of payment of the taxes, under rules and regulations as may be provided pursuant to the authority of this chapter.
Acts 1953, No. 163, § 6; A.S.A. 1947, § 48-711.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 6 - NATIVE BRANDY LAW (§§ 3-6-101 — 3-6-106) › Section 3-6-106 - Collection of fees and taxes

(a)
The permit fees and the tax herein provided shall be collected in the same manner as all other liquor taxes and under such reasonable rules as the Secretary of the Department of Finance and Administration or his or her successor may provide.
(b)
The permit fees and taxes shall be deposited into the State Treasury as general revenues to the credit of the State Apportionment Fund, there to be allocated to the various funds, fund accounts, and accounts participating in general revenues in the respective proportions to each as provided by law and be used for the respective purposes set forth in the Revenue Stabilization Law, §
19-5-101
et seq.
Amended by Act 2019, No. 910,§ 3330, eff. 7/1/2019.
Acts 1953, No. 163, § 8, as added by 1953, No. 118, § 36(A), as added by 1971, No. 585, § 12; A.S.A. 1947, § 48-713.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 7 - EXCISE TAXES (§§ 3-7-101 — 3-7-506) › Subchapter 1 - GENERAL PROVISIONS (§§ 3-7-101 — 3-7-116) › Section 3-7-101 - Purpose

It is declared not to be the purpose of §§
3-7-101
-
3-7-104
and
3-7-106
-
3-7-110
to impose a duplicate or double license tax on the manufacturing, selling, blending, rectifying, or mixing in this state, or transporting in this state of spirituous liquors, vinous liquors, wines other than Arkansas wines, mead, or beer or malt beverages, as measured by the quantity of spirituous liquors, vinous liquors, wines other than Arkansas wines, mead, or beer or malt beverages, manufactured, sold, blended, rectified, mixed, or transported in or into this state in conformity thereto, and any other license tax imposed by law heretofore passed is declared to be a privilege tax or permit fee.
Amended by Act 2021, No. 271,§ 9, eff. 7/28/2021.
Acts 1935, No. 109, § 7; Pope's Dig., § 14179; A.S.A. 1947, § 48-405.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 7 - EXCISE TAXES (§§ 3-7-101 — 3-7-506) › Subchapter 1 - GENERAL PROVISIONS (§§ 3-7-101 — 3-7-116) › Section 3-7-102 - Definition

As used in §§
3-7-101
-
3-7-104
and
3-7-106
-
3-7-110
, unless the context otherwise requires, "person" means every corporation, association, copartnership, limited liability company, or individual.
Acts 1935, No. 109, § 1; Pope's Dig., § 14173; A.S.A. 1947, § 48-401; Acts 1995, No. 1160, § 23.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 7 - EXCISE TAXES (§§ 3-7-101 — 3-7-506) › Subchapter 1 - GENERAL PROVISIONS (§§ 3-7-101 — 3-7-116) › Section 3-7-103 - Penalty - Revocation

Any person who shall violate any of the provisions of §§
3-7-101
-
3-7-104
and
3-7-106
-
3-7-110
shall be guilty of a violation and upon conviction be fined not less than five hundred dollars ($500) nor more than one thousand dollars ($1,000).
Acts 1935, No. 109, § 11; Pope's Dig., § 14183; A.S.A. 1947, § 48-409; Acts 2005, No. 1994, § 32.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 7 - EXCISE TAXES (§§ 3-7-101 — 3-7-506) › Subchapter 1 - GENERAL PROVISIONS (§§ 3-7-101 — 3-7-116) › Section 3-7-105 - Malt liquor tax - Reporting and payments

(a)
The excise tax levied on malt liquors by §
3-7-104
shall be reported and paid to the Secretary of the Department of Finance and Administration on or before the fifteenth day of the month following the month in which the wholesaler or other person authorized to sell malt liquors obtains delivery of such malt liquors from the supplier.
(b)
The secretary shall provide forms necessary for reporting the tax due and shall enforce the tax pursuant to the Arkansas Tax Procedure Act, §
26-18-101
et seq.
Amended by Act 2019, No. 910,§ 3331, eff. 7/1/2019.
Acts 1983, No. 826, § 3; A.S.A. 1947, § 48-402.2.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 7 - EXCISE TAXES (§§ 3-7-101 — 3-7-506) › Subchapter 1 - GENERAL PROVISIONS (§§ 3-7-101 — 3-7-116) › Section 3-7-107 - Enforcement of rules

(a)
Sections
3-7-101
-
3-7-104
and
3-7-106
-
3-7-110
shall be administered and enforced by the Director of the Alcoholic Beverage Control Division and the Secretary of the Department of Finance and Administration.
(b)
The director and the secretary are authorized and directed to issue permits as provided for in §§
3-7-101
-
3-7-104
and
3-7-106
-
3-7-110
, for the manufacture, sale, and transportation of distilled spirits and to enforce the license tax provisions of §§
3-7-101
-
3-7-104
and
3-7-106
-
3-7-110
and the collection of the license taxes imposed hereby and to promulgate reasonable rules for those purposes.
Amended by Act 2019, No. 315,§ 87, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 3332, eff. 7/1/2019.
Acts 1935, No. 109, § 8; Pope's Dig., § 14180; A.S.A. 1947, § 48-406.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 7 - EXCISE TAXES (§§ 3-7-101 — 3-7-506) › Subchapter 1 - GENERAL PROVISIONS (§§ 3-7-101 — 3-7-116) › Section 3-7-108 - Disposition of funds

All taxes, penalties, and costs collected by the Secretary of the Department of Finance and Administration under the provisions of §§
3-7-101
-
3-7-104
and
3-7-106
-
3-7-110
shall be general revenues and shall be deposited into the State Treasury to the credit of the State Apportionment Fund. The Treasurer of State, on or before the fifth day of the month next following the month during which such funds shall have been received by him or her, shall allocate and transfer the funds to the various State Treasury funds in the proportions to each as provided by law, after first transferring to the General Revenue Fund Account of the State Apportionment Fund an amount equivalent to the cost of collection and other charges as also provided by law.
Amended by Act 2019, No. 910,§ 3333, eff. 7/1/2019.
Acts 1935, No. 109, § 9, as added by 1947, No. 108, § 2; A.S.A. 1947, § 48-407.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 7 - EXCISE TAXES (§§ 3-7-101 — 3-7-506) › Subchapter 1 - GENERAL PROVISIONS (§§ 3-7-101 — 3-7-116) › Section 3-7-109 - Delinquent taxes

On the failure of any person, liable therefor, to pay the taxes imposed by §§
3-7-101
-
3-7-104
and
3-7-106
-
3-7-110
within fifteen (15) days after the taxes have become due, he or she shall be deemed delinquent. A penalty of twenty percent (20%) on the amount of license tax due shall attach. The Auditor of State shall at once cause proceedings to be instituted for the collection of the license tax, with such interest and penalties as may be provided by law for the collection of other taxes.
Acts 1935, No. 109, § 10; Pope's Dig., § 14182; A.S.A. 1947, § 48-408.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 7 - EXCISE TAXES (§§ 3-7-101 — 3-7-506) › Subchapter 1 - GENERAL PROVISIONS (§§ 3-7-101 — 3-7-116) › Section 3-7-110 - Wrongful tax collections

(a)
No suit shall be maintained in any court to restrain or delay the collection or payment of the tax levied by §§
3-7-101
-
3-7-104
and
3-7-106
-
3-7-110
.
(b)
The aggrieved taxpayer shall pay with or without protest the tax as and when required and may at any time within two (2) years from the date of the payment sue the state through its agent, the Auditor of State, in an action at law in any state or federal court otherwise having jurisdiction of the parties and subject matter for the recovery of the tax paid with legal interest thereon from the date of payment.
(c)
If it is finally determined that the tax or any part thereof was wrongfully collected, for any reason, it shall be the duty of the Auditor of State to issue a warrant on the Treasurer of State for the amount of the tax so adjudged to have been wrongfully collected together with legal interest thereon. The Treasurer of State shall pay the warrant amount at once, in preference to other warrants or claims against the state.
(d)
A separate suit need not be filed for each individual payment made by any taxpayer, but a recovery may be had in one (1) suit for as many payments as may have been made.
Acts 1935, No. 109, § 12; Pope's Dig., § 14184; A.S.A. 1947, § 48-410.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 7 - EXCISE TAXES (§§ 3-7-101 — 3-7-506) › Subchapter 1 - GENERAL PROVISIONS (§§ 3-7-101 — 3-7-116) › Section 3-7-112 - Methods of identifying imported liquors

The Department of Finance and Administration shall, by regulation, establish a method of identifying each case of spirituous liquors to be shipped into Arkansas, prior to such shipment, either by stamps affixed to the cases or by printed evidence of the destination.
Acts 1975, No. 447, § 2; A.S.A. 1947, § 48-437.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 7 - EXCISE TAXES (§§ 3-7-101 — 3-7-506) › Subchapter 1 - GENERAL PROVISIONS (§§ 3-7-101 — 3-7-116) › Section 3-7-113 - Distillers and wholesalers - Records

Distilleries and wholesalers of spirituous liquors shall furnish records as may be required to determine and protect the tax interests of the state.
Acts 1975, No. 447, § 3; A.S.A. 1947, § 48-438.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 7 - EXCISE TAXES (§§ 3-7-101 — 3-7-506) › Subchapter 1 - GENERAL PROVISIONS (§§ 3-7-101 — 3-7-116) › Section 3-7-114 - Wholesalers and retailers - Obtaining liquor illegally - Nonpayment of taxes

(a)
Failure of any wholesaler or retailer to obtain spirituous liquors from sources approved by the state for sale or to pay all taxes due on such liquors shall result in revocation of any alcoholic beverage permit held by the licensee.
(b)
Further, such action shall be deemed to constitute fraud and shall be punishable as such.
Acts 1975, No. 447, § 4; A.S.A. 1947, § 48-439.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 7 - EXCISE TAXES (§§ 3-7-101 — 3-7-506) › Subchapter 1 - GENERAL PROVISIONS (§§ 3-7-101 — 3-7-116) › Section 3-7-115 - Sacramental wine

(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.
Acts 1987, No. 902, § 1.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 7 - EXCISE TAXES (§§ 3-7-101 — 3-7-506) › Subchapter 2 - SPECIAL RETAIL TAX (§§ 3-7-201 — 3-7-205) › Section 3-7-201 - Tax imposed - Collection

(a)
(1)
(A)
There is levied a special alcoholic beverage excise tax of three percent (3%) upon all retail receipts or proceeds derived from the sale of liquor, cordials, liqueurs, specialties, sparkling and still wines, and mead.
(B)
The tax is in addition to all other taxes now imposed and cumulative to the Arkansas Gross Receipts Act of 1941, §
26-52-101
et seq.
(2)
Native wine sold at retail in this state shall be subject to the special alcoholic beverage excise tax levied upon all retail receipts or proceeds derived from the sale of liquor, cordials, liqueurs, specialties, and sparkling and still wines under the provisions of this section.
(b)
It shall be the duty of every retailer in this state to collect the tax from the consumer in addition to the established retail price of beer, liquor, cordials, liqueurs, specialties, and sparkling and still wines and to file a return and remittance with the Secretary of the Department of Finance and Administration on or before the twentieth day of each calendar month for the preceding month.
(c)
Failure to file the return and remittance on the due date shall be cause for the secretary to enter an assessment for the return and remittance and add as a penalty ten percent (10%) of the amount of tax found to be due.
(d)
Returns shall be filed upon forms prescribed by the secretary in accordance with such rules as the secretary may promulgate hereunder.
(e)
The State Board of Education and the Division of Elementary and Secondary Education shall fully budget, fund, and expend or commit to expend the general revenue replacing the revenue derived from the previously imposed special alcoholic beverage excise tax on beer in addition to any other funding provided by law for essential programs such as subsidized child care for low-income families, the Arkansas Better Chance Program, and the Child Care and Early Childhood Education Fund Account in an amount equal to the appropriation level for the Arkansas Better Chance Program.
(f)
(1)
There is levied a special alcoholic beverage excise tax of one percent (1%) upon all retail receipts or proceeds derived from the sale of beer.
(2)
The revenues derived from the excise tax on beer levied under subdivision (f)(1) of this section shall be deposited into the General Revenue Fund Account of the State Apportionment Fund to be distributed as general revenue.
Amended by Act 2021, No. 271,§ 12, eff. 7/28/2021.
Amended by Act 2019, No. 315,§ 88, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 3335, eff. 7/1/2019.
Acts 1951, No. 252, § 3; 1953, No. 118, § 32(D); 1985, No. 1052, § 3; A.S.A. 1947, §§ 48-411, 48-608.2; Acts 2001, No. 1841, § 1; 2003, No. 272, § 1; 2005, No. 2188, § 1; 2007, No. 869, § 1; 2011, No. 982, § 2.