Ark. Code Ann. § 3-5-104
This is the official text of Ark. Code Ann. § 3-5-104, part of Arkansas’s Code Ann — part of the compiled statutory law of Arkansas, published by the state as "Code Ann." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Wine tasting events
Official statutory text
(a) (1) Native wineries and licensed wine and spirits wholesalers, upon prior approval by the Alcoholic Beverage Control Division, shall be allowed to conduct wine tasting events for educational and promotional purposes at any location in this state without obtaining a wine sampling permit under this section if written notice is given to the division at least ten (10) days prior to the event. (2) Requests for approval to conduct wine tasting events must be received by the division at least ten (10) days prior to the event. (b) (1) A person, other than a native winery, licensed to sell wine, beer, or spirits under a retail liquor permit as defined in § 3-4-604 may conduct tasting events for educational and promotional purposes on the person's premises after obtaining a sampling permit from the division as provided in subsection (f) of this section. (2) (A) Wine, beer, or spirits purchased by the person permitted under this section to conduct a tasting event shall not be exempt from the gross receipts and use taxes. (B) If the person removes wine, beer, or spirits from his or her inventory for use in a tasting event, the wine, beer, or spirits shall be subject to the gross receipts taxes as a withdrawal from stock. (3) A wholesaler may not: (A) Offer special discounts on wine, beer, or spirits sold for the purpose of a tasting event; or (B) Provide wine, beer, or spirits without charge to a person licensed to sell wine at retail for the purpose of a tasting event. (4) A wholesaler or manufacturing representative may conduct on behalf of or assist the retailer with the tasting event. (c) No tasting event may be held pursuant to this section in any facility licensed by the division. (d) No motor vehicle in which supplies for tasting events are carried and no person shall be subject to arrest nor shall the supplies be subject to seizure for over possession in a dry area. (e) The criminal penalties for drinking in public as prescribed by § 5-71-212(c) are not applicable to any tasting event approved by the division pursuant to this section. (f) (1) The Director of the Alcoholic Beverage Control Division may issue a sampling permit if the applicant: (A) Is licensed by the director to sell wine, beer, spirits, or any combination, at retail; and (B) Pays a permit fee of: (i) Two hundred fifty dollars ($250) for either a wine permit, beer permit, or spirits permit; or (ii) Five hundred dollars ($500) for a combined wine, beer, and spirits permit. (2) (A) The sampling permit allows the person to conduct tasting events on the person's premises during regular hours of operation. A sampling permit shall expire on June 30 of each year. (B) The samples shall be limited to a total of: (i) Six ounces (6 oz.) of wine per customer each day for on-premises consumption; (ii) Eight ounces (8 oz.) of beer per customer each day for on-premises consumption; or (iii) Two ounces (2 oz.) of spirits per customer each day for on-premises consumption. (3) The director may promulgate rules to administer and enforce this section. Amended by Act 2023, No. 319,§ 2, eff. 8/1/2023. Amended by Act 2023, No. 319,§ 1, eff. 8/1/2023. Acts 1993, No. 1258, §§ 1-4; 2005, No. 1544, § 1; 2007, No. 455, § 1; 2009, No. 548, § 2.
stomer each day for on-premises consumption; or (iii) Two ounces (2 oz.) of spirits per customer each day for on-premises consumption. (3) The director may promulgate rules to administer and enforce this section. Amended by Act 2023, No. 319,§ 2, eff. 8/1/2023. Amended by Act 2023, No. 319,§ 1, eff. 8/1/2023. Acts 1993, No. 1258, §§ 1-4; 2005, No. 1544, § 1; 2007, No. 455, § 1; 2009, No. 548, § 2.
(a) (1) Native wineries and licensed wine and spirits wholesalers, upon prior approval by the Alcoholic Beverage Control Division, shall be allowed to conduct wine tasting events for educational and promotional purposes at any location in this state without obtaining a wine sampling permit under this section if written notice is given to the division at least ten (10) days prior to the event. (2) Requests for approval to conduct wine tasting events must be received by the division at least ten (10) days prior to the event.
(1) Native wineries and licensed wine and spirits wholesalers, upon prior approval by the Alcoholic Beverage Control Division, shall be allowed to conduct wine tasting events for educational and promotional purposes at any location in this state without obtaining a wine sampling permit under this section if written notice is given to the division at least ten (10) days prior to the event.
(2) Requests for approval to conduct wine tasting events must be received by the division at least ten (10) days prior to the event.
(b) (1) A person, other than a native winery, licensed to sell wine, beer, or spirits under a retail liquor permit as defined in § 3-4-604 may conduct tasting events for educational and promotional purposes on the person's premises after obtaining a sampling permit from the division as provided in subsection (f) of this section. (2) (A) Wine, beer, or spirits purchased by the person permitted under this section to conduct a tasting event shall not be exempt from the gross receipts and use taxes. (B) If the person removes wine, beer, or spirits from his or her inventory for use in a tasting event, the wine, beer, or spirits shall be subject to the gross receipts taxes as a withdrawal from stock. (3) A wholesaler may not: (A) Offer special discounts on wine, beer, or spirits sold for the purpose of a tasting event; or (B) Provide wine, beer, or spirits without charge to a person licensed to sell wine at retail for the purpose of a tasting event. (4) A wholesaler or manufacturing representative may conduct on behalf of or assist the retailer with the tasting event.
(1) A person, other than a native winery, licensed to sell wine, beer, or spirits under a retail liquor permit as defined in § 3-4-604 may conduct tasting events for educational and promotional purposes on the person's premises after obtaining a sampling permit from the division as provided in subsection (f) of this section.
(2) (A) Wine, beer, or spirits purchased by the person permitted under this section to conduct a tasting event shall not be exempt from the gross receipts and use taxes. (B) If the person removes wine, beer, or spirits from his or her inventory for use in a tasting event, the wine, beer, or spirits shall be subject to the gross receipts taxes as a withdrawal from stock.
(A) Wine, beer, or spirits purchased by the person permitted under this section to conduct a tasting event shall not be exempt from the gross receipts and use taxes.
(B) If the person removes wine, beer, or spirits from his or her inventory for use in a tasting event, the wine, beer, or spirits shall be subject to the gross receipts taxes as a withdrawal from stock.
s as a withdrawal from stock.
(A) Wine, beer, or spirits purchased by the person permitted under this section to conduct a tasting event shall not be exempt from the gross receipts and use taxes.
(B) If the person removes wine, beer, or spirits from his or her inventory for use in a tasting event, the wine, beer, or spirits shall be subject to the gross receipts taxes as a withdrawal from stock.
(3) A wholesaler may not: (A) Offer special discounts on wine, beer, or spirits sold for the purpose of a tasting event; or (B) Provide wine, beer, or spirits without charge to a person licensed to sell wine at retail for the purpose of a tasting event.
(A) Offer special discounts on wine, beer, or spirits sold for the purpose of a tasting event; or
(B) Provide wine, beer, or spirits without charge to a person licensed to sell wine at retail for the purpose of a tasting event.
(4) A wholesaler or manufacturing representative may conduct on behalf of or assist the retailer with the tasting event.
(c) No tasting event may be held pursuant to this section in any facility licensed by the division.
(d) No motor vehicle in which supplies for tasting events are carried and no person shall be subject to arrest nor shall the supplies be subject to seizure for over possession in a dry area.
(e) The criminal penalties for drinking in public as prescribed by § 5-71-212(c) are not applicable to any tasting event approved by the division pursuant to this section.
(f) (1) The Director of the Alcoholic Beverage Control Division may issue a sampling permit if the applicant: (A) Is licensed by the director to sell wine, beer, spirits, or any combination, at retail; and (B) Pays a permit fee of: (i) Two hundred fifty dollars ($250) for either a wine permit, beer permit, or spirits permit; or (ii) Five hundred dollars ($500) for a combined wine, beer, and spirits permit. (2) (A) The sampling permit allows the person to conduct tasting events on the person's premises during regular hours of operation. A sampling permit shall expire on June 30 of each year. (B) The samples shall be limited to a total of: (i) Six ounces (6 oz.) of wine per customer each day for on-premises consumption; (ii) Eight ounces (8 oz.) of beer per customer each day for on-premises consumption; or (iii) Two ounces (2 oz.) of spirits per customer each day for on-premises consumption. (3) The director may promulgate rules to administer and enforce this section.
(1) The Director of the Alcoholic Beverage Control Division may issue a sampling permit if the applicant: (A) Is licensed by the director to sell wine, beer, spirits, or any combination, at retail; and (B) Pays a permit fee of: (i) Two hundred fifty dollars ($250) for either a wine permit, beer permit, or spirits permit; or (ii) Five hundred dollars ($500) for a combined wine, beer, and spirits permit.
(A) Is licensed by the director to sell wine, beer, spirits, or any combination, at retail; and
(B) Pays a permit fee of: (i) Two hundred fifty dollars ($250) for either a wine permit, beer permit, or spirits permit; or (ii) Five hundred dollars ($500) for a combined wine, beer, and spirits permit.
spirits permit; or (ii) Five hundred dollars ($500) for a combined wine, beer, and spirits permit.
(A) Is licensed by the director to sell wine, beer, spirits, or any combination, at retail; and
(B) Pays a permit fee of: (i) Two hundred fifty dollars ($250) for either a wine permit, beer permit, or spirits permit; or (ii) Five hundred dollars ($500) for a combined wine, beer, and spirits permit.
(i) Two hundred fifty dollars ($250) for either a wine permit, beer permit, or spirits permit; or
(ii) Five hundred dollars ($500) for a combined wine, beer, and spirits permit.
(2) (A) The sampling permit allows the person to conduct tasting events on the person's premises during regular hours of operation. A sampling permit shall expire on June 30 of each year. (B) The samples shall be limited to a total of: (i) Six ounces (6 oz.) of wine per customer each day for on-premises consumption; (ii) Eight ounces (8 oz.) of beer per customer each day for on-premises consumption; or (iii) Two ounces (2 oz.) of spirits per customer each day for on-premises consumption.
(A) The sampling permit allows the person to conduct tasting events on the person's premises during regular hours of operation. A sampling permit shall expire on June 30 of each year.
(B) The samples shall be limited to a total of: (i) Six ounces (6 oz.) of wine per customer each day for on-premises consumption; (ii) Eight ounces (8 oz.) of beer per customer each day for on-premises consumption; or (iii) Two ounces (2 oz.) of spirits per customer each day for on-premises consumption.
(i) Six ounces (6 oz.) of wine per customer each day for on-premises consumption;
(ii) Eight ounces (8 oz.) of beer per customer each day for on-premises consumption; or
(iii) Two ounces (2 oz.) of spirits per customer each day for on-premises consumption.
(3) The director may promulgate rules to administer and enforce this section.
Amended by Act 2023, No. 319,§ 2, eff. 8/1/2023.
Amended by Act 2023, No. 319,§ 1, eff. 8/1/2023.
Acts 1993, No. 1258, §§ 1-4; 2005, No. 1544, § 1; 2007, No. 455, § 1; 2009, No. 548, § 2.
stomer each day for on-premises consumption; or (iii) Two ounces (2 oz.) of spirits per customer each day for on-premises consumption. (3) The director may promulgate rules to administer and enforce this section. Amended by Act 2023, No. 319,§ 2, eff. 8/1/2023. Amended by Act 2023, No. 319,§ 1, eff. 8/1/2023. Acts 1993, No. 1258, §§ 1-4; 2005, No. 1544, § 1; 2007, No. 455, § 1; 2009, No. 548, § 2.
(a) (1) Native wineries and licensed wine and spirits wholesalers, upon prior approval by the Alcoholic Beverage Control Division, shall be allowed to conduct wine tasting events for educational and promotional purposes at any location in this state without obtaining a wine sampling permit under this section if written notice is given to the division at least ten (10) days prior to the event. (2) Requests for approval to conduct wine tasting events must be received by the division at least ten (10) days prior to the event.
(1) Native wineries and licensed wine and spirits wholesalers, upon prior approval by the Alcoholic Beverage Control Division, shall be allowed to conduct wine tasting events for educational and promotional purposes at any location in this state without obtaining a wine sampling permit under this section if written notice is given to the division at least ten (10) days prior to the event.
(2) Requests for approval to conduct wine tasting events must be received by the division at least ten (10) days prior to the event.
(b) (1) A person, other than a native winery, licensed to sell wine, beer, or spirits under a retail liquor permit as defined in § 3-4-604 may conduct tasting events for educational and promotional purposes on the person's premises after obtaining a sampling permit from the division as provided in subsection (f) of this section. (2) (A) Wine, beer, or spirits purchased by the person permitted under this section to conduct a tasting event shall not be exempt from the gross receipts and use taxes. (B) If the person removes wine, beer, or spirits from his or her inventory for use in a tasting event, the wine, beer, or spirits shall be subject to the gross receipts taxes as a withdrawal from stock. (3) A wholesaler may not: (A) Offer special discounts on wine, beer, or spirits sold for the purpose of a tasting event; or (B) Provide wine, beer, or spirits without charge to a person licensed to sell wine at retail for the purpose of a tasting event. (4) A wholesaler or manufacturing representative may conduct on behalf of or assist the retailer with the tasting event.
(1) A person, other than a native winery, licensed to sell wine, beer, or spirits under a retail liquor permit as defined in § 3-4-604 may conduct tasting events for educational and promotional purposes on the person's premises after obtaining a sampling permit from the division as provided in subsection (f) of this section.
(2) (A) Wine, beer, or spirits purchased by the person permitted under this section to conduct a tasting event shall not be exempt from the gross receipts and use taxes. (B) If the person removes wine, beer, or spirits from his or her inventory for use in a tasting event, the wine, beer, or spirits shall be subject to the gross receipts taxes as a withdrawal from stock.
(A) Wine, beer, or spirits purchased by the person permitted under this section to conduct a tasting event shall not be exempt from the gross receipts and use taxes.
(B) If the person removes wine, beer, or spirits from his or her inventory for use in a tasting event, the wine, beer, or spirits shall be subject to the gross receipts taxes as a withdrawal from stock.
s as a withdrawal from stock.
(A) Wine, beer, or spirits purchased by the person permitted under this section to conduct a tasting event shall not be exempt from the gross receipts and use taxes.
(B) If the person removes wine, beer, or spirits from his or her inventory for use in a tasting event, the wine, beer, or spirits shall be subject to the gross receipts taxes as a withdrawal from stock.
(3) A wholesaler may not: (A) Offer special discounts on wine, beer, or spirits sold for the purpose of a tasting event; or (B) Provide wine, beer, or spirits without charge to a person licensed to sell wine at retail for the purpose of a tasting event.
(A) Offer special discounts on wine, beer, or spirits sold for the purpose of a tasting event; or
(B) Provide wine, beer, or spirits without charge to a person licensed to sell wine at retail for the purpose of a tasting event.
(4) A wholesaler or manufacturing representative may conduct on behalf of or assist the retailer with the tasting event.
(c) No tasting event may be held pursuant to this section in any facility licensed by the division.
(d) No motor vehicle in which supplies for tasting events are carried and no person shall be subject to arrest nor shall the supplies be subject to seizure for over possession in a dry area.
(e) The criminal penalties for drinking in public as prescribed by § 5-71-212(c) are not applicable to any tasting event approved by the division pursuant to this section.
(f) (1) The Director of the Alcoholic Beverage Control Division may issue a sampling permit if the applicant: (A) Is licensed by the director to sell wine, beer, spirits, or any combination, at retail; and (B) Pays a permit fee of: (i) Two hundred fifty dollars ($250) for either a wine permit, beer permit, or spirits permit; or (ii) Five hundred dollars ($500) for a combined wine, beer, and spirits permit. (2) (A) The sampling permit allows the person to conduct tasting events on the person's premises during regular hours of operation. A sampling permit shall expire on June 30 of each year. (B) The samples shall be limited to a total of: (i) Six ounces (6 oz.) of wine per customer each day for on-premises consumption; (ii) Eight ounces (8 oz.) of beer per customer each day for on-premises consumption; or (iii) Two ounces (2 oz.) of spirits per customer each day for on-premises consumption. (3) The director may promulgate rules to administer and enforce this section.
(1) The Director of the Alcoholic Beverage Control Division may issue a sampling permit if the applicant: (A) Is licensed by the director to sell wine, beer, spirits, or any combination, at retail; and (B) Pays a permit fee of: (i) Two hundred fifty dollars ($250) for either a wine permit, beer permit, or spirits permit; or (ii) Five hundred dollars ($500) for a combined wine, beer, and spirits permit.
(A) Is licensed by the director to sell wine, beer, spirits, or any combination, at retail; and
(B) Pays a permit fee of: (i) Two hundred fifty dollars ($250) for either a wine permit, beer permit, or spirits permit; or (ii) Five hundred dollars ($500) for a combined wine, beer, and spirits permit.
spirits permit; or (ii) Five hundred dollars ($500) for a combined wine, beer, and spirits permit.
(A) Is licensed by the director to sell wine, beer, spirits, or any combination, at retail; and
(B) Pays a permit fee of: (i) Two hundred fifty dollars ($250) for either a wine permit, beer permit, or spirits permit; or (ii) Five hundred dollars ($500) for a combined wine, beer, and spirits permit.
(i) Two hundred fifty dollars ($250) for either a wine permit, beer permit, or spirits permit; or
(ii) Five hundred dollars ($500) for a combined wine, beer, and spirits permit.
(2) (A) The sampling permit allows the person to conduct tasting events on the person's premises during regular hours of operation. A sampling permit shall expire on June 30 of each year. (B) The samples shall be limited to a total of: (i) Six ounces (6 oz.) of wine per customer each day for on-premises consumption; (ii) Eight ounces (8 oz.) of beer per customer each day for on-premises consumption; or (iii) Two ounces (2 oz.) of spirits per customer each day for on-premises consumption.
(A) The sampling permit allows the person to conduct tasting events on the person's premises during regular hours of operation. A sampling permit shall expire on June 30 of each year.
(B) The samples shall be limited to a total of: (i) Six ounces (6 oz.) of wine per customer each day for on-premises consumption; (ii) Eight ounces (8 oz.) of beer per customer each day for on-premises consumption; or (iii) Two ounces (2 oz.) of spirits per customer each day for on-premises consumption.
(i) Six ounces (6 oz.) of wine per customer each day for on-premises consumption;
(ii) Eight ounces (8 oz.) of beer per customer each day for on-premises consumption; or
(iii) Two ounces (2 oz.) of spirits per customer each day for on-premises consumption.
(3) The director may promulgate rules to administer and enforce this section.
Amended by Act 2023, No. 319,§ 2, eff. 8/1/2023.
Amended by Act 2023, No. 319,§ 1, eff. 8/1/2023.
Acts 1993, No. 1258, §§ 1-4; 2005, No. 1544, § 1; 2007, No. 455, § 1; 2009, No. 548, § 2.
Status: in_force
Need a lawyer in Arkansas?
Find a Arkansas lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.