(a) (1) A wine direct shipper licensee 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 wine direct shipper licensee 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 wine direct shipper licensee shall source the collection of sales and use taxes to the purchaser's delivery address in accordance with § 26-52-521(b)(2).
(1) A wine direct shipper licensee 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 wine direct shipper licensee 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 wine direct shipper licensee shall source the collection of sales and use taxes to the purchaser's delivery address in accordance with § 26-52-521(b)(2).
(b) (1) A wine direct shipper licensee located outside of the state shall report to the Alcoholic Beverage Control Division annually on the amount of vinous liquor the wine direct shipper licensee shipped into the state during the preceding calendar year.(2) A wine direct shipper licensee located inside the state shall provide the division with any requested by the division to ensure compliance with this subchapter.
(1) A wine direct shipper licensee located outside of the state shall report to the Alcoholic Beverage Control Division annually on the amount of vinous liquor the wine direct shipper licensee shipped into the state during the preceding calendar year.
(2) A wine direct shipper licensee located inside the state shall provide the division with any requested by the division to ensure compliance with this subchapter.
(c) A wine direct shipper licensee:(1) Shall permit the department or division to perform an audit of the records of the wine direct shipper licensee upon request; and(2) Is subject to the jurisdiction of the department or other state agency and the courts concerning enforcement of this subchapter and related laws or rules.
(1) Shall permit the department or division to perform an audit of the records of the wine direct shipper licensee upon request; and
(2) Is subject to the jurisdiction of the department or other state agency and the courts concerning enforcement of this subchapter and related laws or rules.