Arkansas Code § 3-5-1304 - Authorized Transactions

(a) The holder of a nonresident seller's permit is authorized to:

(1) Solicit and take orders for beer or malt from a wholesale dealer and distributor; and

(2) Ship or cause to be shipped into this state beer or malt in consummation of a sale made to a wholesale dealer or distributor.

(b) Any other provisions of this title notwithstanding, the holder of a wholesaler support center permit is also authorized to:

(1) Solicit and take orders for beer or malt from a wholesaler dealer and distributor;

(2) Ship or cause to be shipped into this state to the premises of the wholesaler support center non-tax paid beer or malt for storage and resale to a wholesale dealer or distributor within or without this state;

(3) Fill orders for beer or malt from in-state wholesale dealers or distributors provided that the receiving in-state wholesaler or distributor pays all applicable state taxes in the same manner as would apply had the wholesaler purchased from an out-of-state nonresident seller permit holder;

(4) Pay to or compensate a wholesaler or distributor for rented or leased space within the wholesaler's premises for the storage of beer or malt within the confines of the wholesaler support center; and

(5) Compensate a wholesaler or distributor for the loading, unloading and handling of beer or malt and for administrative and other expenses associated with operating the wholesaler support center on the wholesaler's premises.

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Last modified: November 15, 2016