(a) (1) Arkansas wineries are authorized to import into Arkansas finished or unfinished wines for blending with Arkansas red or white wines.
(2) The wines shall be shipped into this state and blended according to regulations as set forth in federal regulations and labeled according to federal regulations which require that the appellation of origin of "Arkansas Wines" can be used only on those wines which contain seventy-five percent (75%) Arkansas-grown grapes or other materials.
(b) The Arkansas winery shall pay a tax of seventy-five cents (75cent(s)) per gallon on all wines imported into this state if the wines are sold in Arkansas. The seventy-five cents (75cent(s)) per gallon tax shall be required to be paid only on the portion of the blend not grown and produced in Arkansas. The tax on the Arkansas-grown portion of the wine blend shall be the same as now required for wines produced from Arkansas-produced fruits and vegetables.
(c) The tax shall be paid in the same manner as prescribed on the twentieth day of the month of sale in Arkansas for the month preceding.
(d) The Arkansas winery shall keep records as required by federal law to show the ratio of blend of Arkansas-grown wines and the amount of out-of-state wines used in the blend.
(e) The Department of Finance and Administration shall establish appropriate rules and regulations for the reporting and collecting of the tax on imported wines used in such blends.
(f) To facilitate differentiation of taxes to the State of Arkansas on a wine blend under the provisions of this subchapter, a copy of the blend-ratio record which identifies the wine type or class shall accompany tax remittances for shipments made for sale in Arkansas for each particular blend.
(g) Records of the blends shall be preserved by a winery for a period of three (3) years from the relevant date of the record and shall be available on the premises at all times for reasonable inspection by authorized agents of the department.
(h) The Arkansas winery desiring to import wines into Arkansas to be used in blending with Arkansas wines as authorized in this subchapter shall make application for a permit to be issued by the Miscellaneous Tax Section of the Office of Excise Tax Administration of the Revenue Division of the Department of Finance and Administration, to import wines in the same manner presently required for brandy.
Section: Previous 3-5-602 3-5-603 3-5-604 3-5-605 3-5-606Last modified: November 15, 2016