Ark. Code Ann. § 3-5-217

This is the official text of Ark. Code Ann. § 3-5-217, 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.

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Transportation of products

Official statutory text

(a) (1) It shall be lawful to transport the products defined in § 3-5-202 if the tax upon the products has been paid. (2) It shall be lawful for any brewery in the State of Arkansas to transport and ship beer out of state by common carrier or other appropriate parcel delivery service and for common carriers and other appropriate parcel delivery services to accept beer from Arkansas breweries for delivery outside the State of Arkansas to business entities licensed and qualified in the other states. (b) It shall be unlawful to transport into, out of, or within this state any light wines or beer upon which the state tax prescribed by this subchapter has not been paid except: (1) Where light wines or beer, having first been ordered by or sold to a distributor within this state, is being shipped in due course of business from a brewer, manufacturer, dealer, or distributor without this state to a bonded distributor within this state; or (2) Unless the shipment is in interstate commerce and is passing from a point of origin outside of this state through this state into another state. (c) The transportation of such liquor into or within this state in all cases shall be under such rules as may be regularly prescribed. Amended by Act 2019, No. 315,§ 64, eff. 7/24/2019. Acts 1933 (1st Ex. Sess.), No. 7, §§ 1-A, 9; Pope's Dig., §§ 14193, 14201; A.S.A. 1947, §§ 48-502, 48-510; Acts 1997, No. 1061, § 2.

(a) (1) It shall be lawful to transport the products defined in § 3-5-202 if the tax upon the products has been paid. (2) It shall be lawful for any brewery in the State of Arkansas to transport and ship beer out of state by common carrier or other appropriate parcel delivery service and for common carriers and other appropriate parcel delivery services to accept beer from Arkansas breweries for delivery outside the State of Arkansas to business entities licensed and qualified in the other states.

(1) It shall be lawful to transport the products defined in § 3-5-202 if the tax upon the products has been paid.

(2) It shall be lawful for any brewery in the State of Arkansas to transport and ship beer out of state by common carrier or other appropriate parcel delivery service and for common carriers and other appropriate parcel delivery services to accept beer from Arkansas breweries for delivery outside the State of Arkansas to business entities licensed and qualified in the other states.

(b) It shall be unlawful to transport into, out of, or within this state any light wines or beer upon which the state tax prescribed by this subchapter has not been paid except: (1) Where light wines or beer, having first been ordered by or sold to a distributor within this state, is being shipped in due course of business from a brewer, manufacturer, dealer, or distributor without this state to a bonded distributor within this state; or (2) Unless the shipment is in interstate commerce and is passing from a point of origin outside of this state through this state into another state.

(1) Where light wines or beer, having first been ordered by or sold to a distributor within this state, is being shipped in due course of business from a brewer, manufacturer, dealer, or distributor without this state to a bonded distributor within this state; or

(2) Unless the shipment is in interstate commerce and is passing from a point of origin outside of this state through this state into another state.

(c) The transportation of such liquor into or within this state in all cases shall be under such rules as may be regularly prescribed.

Amended by Act 2019, No. 315,§ 64, eff. 7/24/2019.

Acts 1933 (1st Ex. Sess.), No. 7, §§ 1-A, 9; Pope's Dig., §§ 14193, 14201; A.S.A. 1947, §§ 48-502, 48-510; Acts 1997, No. 1061, § 2.

Status: in_force

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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.