Arkansas § 3-5-104 - Wine tasting events.

Full text of Arkansas Arkansas Code of 1987 Annotated § 3-5-104 — Wine tasting events., with citation guidance and answers to common questions.

§ 3-5-104. Wine tasting events.

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. Requests for approval to conduct wine tasting events must be received by the division at least ten (10) days prior to the event. 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. 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. 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 wholesaler may not: Offer special discounts on wine, beer, or spirits sold for the purpose of a tasting event; or Provide wine, beer, or spirits without charge to a person licensed to sell wine at retail for the purpose of a tasting event. No tasting event may be held pursuant to this section in any facility licensed by the division. 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. 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. The Director of the Alcoholic Beverage Control Division may issue a sampling permit if the applicant: Is licensed by the director to sell wine, beer, spirits, or any combination, at retail; and Pays a license fee of: Five hundred dollars ($500) for either a wine license, beer license, or spirits license; or One thousand dollars ($1,000) for a combined wine, beer, and spirits license. 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. The samples shall be limited to a total of: Three (3) one-half ounce (0.5 oz.) wine servings per customer each day for on-premises consumption; Two (2) two ounce (2 oz.) beer servings per customer each day for on-premises consumption; and Two (2) one-half ounce (0.5 oz.) spirit servings per customer each day for on-premises consumption. The director may promulgate rules to administer and enforce this section.

Source: official Arkansas text · Last verified 2026-08-27

Frequently Asked Questions About Arkansas § 3-5-104

What does Arkansas Code of 1987 Annotated § 3-5-104 cover?

Section 3-5-104 ("Wine tasting events.") 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 § 3-5-104?

A common citation format is "Arkansas Code of 1987 Annotated § 3-5-104" (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 § 3-5-104 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.