Arkansas § 3-5-1704 - Purchase — Payment of taxes.
Full text of Arkansas Arkansas Code of 1987 Annotated § 3-5-1704 — Purchase — Payment of taxes., with citation guidance and answers to common questions.
§ 3-5-1704. Purchase — Payment of taxes.
A consumer must: Be physically present at the winery to purchase the vinous liquor to be shipped into or within the state; and Provide identification to the winery proving that he or she is twenty-one (21) years of age or older. A winery 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. Taxes collected by the winery 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. A winery shall source the collection of sales and use taxes to the purchaser’s delivery address in accordance with § 26-52-521(b)(2).
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 3-5-1704
What does Arkansas Code of 1987 Annotated § 3-5-1704 cover?
Section 3-5-1704 ("Purchase — Payment of taxes.") is part of the Arkansas Code of 1987 Annotated, the codified statutory law of Arkansas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arkansas § 3-5-1704?
A common citation format is "Arkansas Code of 1987 Annotated § 3-5-1704" (Arkansas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arkansas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arkansas official source linked on this page or consult a licensed Arkansas attorney.
How does Arkansas § 3-5-1704 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arkansas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arkansas.