AR

Arkansas DTC compliance

Registration, tax, and operational requirements for shipping wine direct-to-consumer in Arkansas. Every rule traces to a primary source.

Under review

DTC wine shipping in Arkansas is under review, not settled.

Under review, not settled

Ratify's own DTC status record for AR reads Permitted, and Direct shipping allowed is not served as settled, so this page does not serve a settled wine shipping verdict for Arkansas. The flagged row below states why. Run a compliance check for a full determination.

Statute

“TO ESTABLISH A WINE DIRECT SHIPPER LICENSE”

https://www.arkleg.state.ar.us/Bills/Detail?id=hb1476&ddBienniumSession=2025%2F2025R

Compliance reference

  • Age verification required

    Cross-source verified

    Yes

  • Common carrier delivery allowed

    Cross-source verified

    Yes

  • Direct shipping allowed

    Preliminary, not yet served

    Ratify has not confirmed this AR value against its sources within their verification window, so it is not served as settled.

  • Excise tax collected by

    Preliminary

    Shipper

  • Statute citation (NCSL)

    Withheld, older than the rules it backs

    This AR reference text was published 2021-10-15, before the 2026-08-31 date Ratify holds for the rules above it, so Ratify withholds it rather than printing superseded language beside current fields. It returns once the source is re-pulled and re-graded.

  • Permit expiration anchor

    Single source

    Fiscal year end

  • Permit expiration date

    Preliminary

    06-30

  • Permit fee

    Cross-source verified

    $50

  • Permit required

    Cross-source verified

    Yes

  • Permit term

    Cross-source verified

    1 year

  • Reporting frequency

    Single source

    Quarterly

  • Reporting frequency threshold (gallons)

    Single source

    0

  • Sales tax collected by

    Cross-source verified

    Shipper

  • Volume limit basis

    Preliminary

    Per consumer per year

  • Volume limit unit

    Preliminary

    9-liter cases

  • Volume limit

    Cross-source verified

    24 cases

Sales-tax rate

Base state sales-tax rate

Cross-source verified

6.5%

Confirmed across ≥2 independent governmental/industry sources.

Rate facts

Bond amount (maximum)
—
Bond amount (minimum)
—
Bond basis formula
—
Bond required
No
Excise rate by alcohol class
rate 0.25; rate 0.75 — ABV bands withheld pending source verification
Excise rate basis
Per gallon
Excise rate per unit
$0.75
Federal basic permit required
Yes
Franchise tax required
No
Litter tax required
No
Monthly zero-sales report required
No
Economic nexus threshold
$100,000
Permit application form
ABC-WS
Permit application URL
https://www.dfa.arkansas.gov/offices/abc/
Product registration required
Yes
Maximum local sales-tax add-on
5.5%
State sales-tax rate
6.5%
Single local use-tax rate option
No

Primary sources

3