Arkansas DTC compliance

Compliance reference

• permit_expiration_anchor

  Cross-source verified

  fiscal_year_end

• common_carrier_allowed

  Cross-source verified

  true

• volume_limit_basis

  Preliminary

  per_consumer_per_year

• permit_expiration_date

  Preliminary

  06-30

• sales_tax_collected_by

  Cross-source verified

  shipper

• permit_fee_usd

  Cross-source verified

  50

• volume_limit_unit

  Preliminary

  cases_9l

• permit_term_years

  Cross-source verified

  1

• excise_tax_collected_by

  Preliminary

  shipper

• permit_required

  Cross-source verified

  true

• reporting_frequency_threshold_gallons

  Single source

  0

• reporting_frequency

  Cross-source verified

  quarterly

• volume_limit_value

  Cross-source verified

  {"unit":"cases","value":24}

• age_verification_required

  Cross-source verified

  true

• direct_ship_allowed

  Preliminary

  true

• ncsl_statute_citation

  Preliminary

  Type of Alcohol and Whether License or Permit Required: Ark. Stat. Ann. §3-5-1701 et seq. "Vinous liquor" means the fermented juices of fruits containing more than 5% and not more than 21% of alcohol by weight. Includes wine and mead. Ark. Stat. Ann. §3-5-1704 (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 21 years of age or older. Ark. Stat. Ann. §3-5-1705 (a) A winery shall ship only a vinous liquor to a private residence. (b) A winery may only ship one 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 $10. Ark. Stat. Ann. §3-5-1706 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. Maximum Amount for Shipping: One case of vinous liquor per consumer in any calendar quarter Direct Shipping License or Permit: Ark. Stat. Ann. §3-5-1703 (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 U.S. Department of the Treasury; and (3) Pay a registration fee of $25. (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 $25. Ark. Stat. Ann. §3-5-1709 (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 21 years of age or older. (c) A small farm winery may ship only one case of small farm winery wine and one 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. Type of Alcohol and Whether License or Permit Required: Ark. Stat. Ann. §3-4-611 (m)(1) A hard cider manufacturer may deliver or cause to be delivered hard cider directly to the private residence of a consumer 21 years of age or older in a wet county or territorial subdivision during legal operating hours. (2) The hard cider manufacturer shall not deliver or cause to be delivered hard cider to an area outside of the county in which the permitted business is located. (3) Hard cider shall be delivered by an employee of the hard cider manufacturer permit holder and shall not be delivered through a third-party delivery.

Sales-tax rate

Rate facts

Data coming soon. Sales and excise rates, volume limits, and reporting cadences will appear here as we add them.