Arkansas direct-to-consumer (DTC) wine shipping rules and regulations

It feels like everyone is ordering wine online. Does Arkansas permit DTC wine shipping? Find out and learn wine tax rates and rules for your state.

Arkansas wine taxes, permits, and rules

Last Updated:

08/01/2021

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Licensing

DTC License: Wine Shipping Permit

License Fee: $25

License Expiration: June 30

License Bond: No

License Notes: On-site only

Sales tax

State Sales Tax: Yes

State Sales Tax Rate: 6.500%

Local Sales Tax: Yes

Local Sales Tax Range: 0%–5%

Sales Tax on Shipping: Yes

Alcohol tax

Wine Excise Tax: $0.25–$0.75/gal

Liquor Sales Tax: 3.000%

Per Case Wine Excise Tax: $0.05/case

Notes: On-site shipments only. Arkansas has a per case tax in addition to its per gallon excise tax.

Volume limits

Consumer Limit: 1 case of wine may be purchased and shipped on-site in any calendar quarter to an Arkansas consumer.

Per State Aggregate: Unlimited

Returns

Excise Tax Return for Vendor Use Tax: Returns due the 20th of the month following the close of filing period.

Wine Excise Tax: Monthly on the 20th

Record Retention: N/A

Product requirements*

Product Restrictions: N/A

Product Registration: N/A

Registration Fees: N/A

Product Requirements: Act 483 requires each shipment to have a shipping label provided by the Arkansas ABC. Alcohol-specific shipping labels provided by FedEx and UPS may be used in lieu of obtaining a label from the ABC.

*Nearly all states have some kind of rule regarding how wine must be labeled when being shipped direct to consumer. Please check for the unique rule for your state.

Additional information

Arkansas DOR site

Please note: Tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this page is for informational purposes only and does not provide legal or tax advice.