Title 3, Alcoholic Beverages

(a) During a period of native wine industry disaster relief order issued by the Secretary of the Department of Finance and Administration under the provisions of § 3-5-805, any native wine produced from grapes, berries, fruits, or vegetables within the permissible quantities auth…

As a means of providing more stable markets for grapes, fruits, berries, or vegetables used in the production of wine in this state, the General Assembly establishes a program of payments, in the form of grants, to be made to each winery in this state with respect to grapes, frui…

(1) Through the passage of this subchapter, the General Assembly establishes a financial incentive in the forms of grant payments as authorized in this subchapter for the encouragement of growing of grapes and other fruits used in the production of wine in this state to:(1) Reduc…

The Secretary of the Department of Finance and Administration may establish reasonable rules to be followed by wineries in this state in making application for the subsidy payments and to prevent abuse of the subsidy payments.

(a) A winery is eligible to receive a grant under this subchapter if the winery:(1) Has been actively involved in the sale of wine as an Arkansas-bonded winery for five (5) years; or(2) Has a federal license;(3) Was licensed by the State of Arkansas as of January 1, 2016;(4) Cult…

Any winery in this state that produces wine from grapes, fruits, berries, or vegetables grown in this state and complies with the provisions of § 3-5-904, that desires to receive the grants authorized in this subchapter with respect to the purchase of such products or with respec…

(a) Any winery seeking grant payments under the provisions of this subchapter shall keep records to establish the quantities of grapes, fruits, berries, or vegetables grown in this state purchased or produced by the winery and used in the making of wine. (b) The records shall inc…

(a) Grant payments as authorized in this subchapter shall be made by the Secretary of the Department of Finance and Administration from moneys appropriated by the General Assembly for that purpose at each regular session and fiscal session of the General Assembly. (b) (1) Grant f…

There is established on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State the Arkansas Agricultural Marketing Grants Fund, into which shall be paid the fees specified by § 19-43-311(b) and such moneys as may be provided by law to…

This chapter shall be known and may be cited as the “Native Brandy Law”.

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 product…

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…

(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, und…

(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 wholesa…

(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 shal…

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 …

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.

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).

(1) There is levied and there shall be collected as provided by law and rule the following taxes:(1) (A) A tax at the rate of two dollars and fifty cents ($2.50) on each gallon of spirituous liquor sold or offered for sale in the State of Arkansas.(B) “Spirituous liquor”, as used…

(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 liquo…

(a) (1) It shall be unlawful for any person to ship or transport or cause to be shipped or transported into the State of Arkansas any spirituous liquors, vinous liquors, wines other than Arkansas wines, or beer or malt beverages from points without the state without first having …

(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 …

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 Apport…

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…

(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…

(a) (1) In addition to all other fees and taxes now imposed by law, there are levied and shall be collected the following additional fees and taxes:(A) An additional tax of five cents (5¢) per case on each case of native wine produced and sold in this state, including light wines…

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.

Distilleries and wholesalers of spirituous liquors shall furnish records as may be required to determine and protect the tax interests of the state.

(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…

(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”.(…

(a) For purposes of this section:(1) “Barrel” means thirty-one gallons (31 gals.) of liquid;(2) (A) “Beer” means any fermented liquor made from malt or a malt substitute and having an alcoholic content of not more than ten percent (10%) by weight.(B) “Beer” includes malt beverage…

(a) As used in this section, “qualified beer and sake” means beer and sake that:(1) Contains at least twenty percent (20%) Arkansas rice as a percentage weight of the total grain bill of the beer and sake; and(2) Is subject to the excise tax levied by § 3-5-1205(3), § 3-5-1408(3)…

(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 i…

(a) If the taxpayer fails to demand a hearing before the Secretary of the Department of Finance and Administration within twenty (20) days after an assessment of the tax due the state has been made under this subchapter or, if the taxpayer shall fail to pay the tax assessed by th…

(a) On the entry of the certificate of the Secretary of the Department of Finance and Administration, the circuit clerk shall issue an execution directed to the sheriff of the county, commanding him or her to levy upon and against all real and personal property of the taxpayer, w…

Nothing in this subchapter shall preclude the Secretary of the Department of Finance and Administration from resorting to any other legal means of collecting taxes as may now be provided by law. The issuance of a certificate of indebtedness, the entry thereof by the clerk, and th…

All taxes, interest, penalties, and costs received by the Secretary of the Department of Finance and Administration under the provisions of this subchapter shall be general revenues and shall be deposited in the State Treasury to the credit of the State Apportionment Fund. The Tr…

Each licensed wholesale distributor and importer of spirituous liquors shall pay the excise tax required by law on the beverages on or before the fifteenth day of the month following the calendar month in which they are first received within this state by the wholesale distributo…

(a) Each licensee responsible for the payment of excise tax shall file on or before the fifteenth day of each month a verified report on forms provided by the Secretary of the Department of Finance and Administration showing, for the preceding calendar month, the exact quantity o…

(a) Each wholesale distributor and importer of spirituous liquors required to file a return shall keep such complete and accurate books, papers, invoices, and other records as may be necessary to substantiate the accuracy of his or her report and the amount of excise tax due and …

(a) If the excise tax due the State of Arkansas is not paid when due by the wholesale distributor or importer of spirituous liquors responsible therefor, there shall be added to the amount of the tax a penalty on unpaid excise tax equivalent to five percent (5%) thereof. (b) If t…

To strengthen enforcement of this subchapter, the wholesalers, importers, manufacturers, and suppliers to whom this subchapter is applicable shall have the right to contract with each other to provide a distribution system best adapted, under proper rules, to ensure payment of th…

The Secretary of the Department of Finance and Administration shall continue the present, and if necessary promulgate additional rules to relieve wholesale distributors and importers from the liability of paying the excise tax levied and imposed on beverages covered by this subch…

(a) The Director of the Alcoholic Beverage Control Division is authorized and directed to adopt and issue rules to protect the revenue of this state, prescribing a reporting method for paying and collecting the excise tax on beer. (b) The rules shall:(1) Require the reports to be…

(a) If any licensee or permittee fails to file a report on the fifteenth day of each month as provided in § 3-7-401, the sum of five dollars ($5.00) for each day the licensee or permittee is in default shall be added to and become a part of the tax as an additional tax. (b) If an…

(a) The rules required by § 3-7-401 pertaining to a reporting method for paying and collecting excise tax on beer shall be adopted and promulgated by the Secretary of the Department of Finance and Administration. (b) The rules shall be jointly enforced by both the secretary and t…