Arkansas
Open, with extra limitsDue dates trackedLast checked September 29, 2026
Open since August 2025 to California wineries with a Wine Direct Shipper License, but only to homes in wet areas and only for brands registered with the state.
Arkansas has its own chapter in the free book Direct to Consumer, State by State, and this page carries any change since it went to press. Get the whole book
Can you ship here?
- Permit
- Wine Direct Shipper License (the Direct Wine Shipping Permit on ABC's form): $50 to apply, $25 a year to renew; expires every June 30.
- Volume limit
- 24 nine-liter cases per recipient per year, to a private residence in a wet area.
- Bond
- None required.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Wine excise tax return (monthly, by the 15th) | DFA, Excise Tax Administration | On your Pinrates calendar, with the portal a click away. You prepare and file it. | |
| Sales and use tax return (monthly, by the 20th; file even when none is due) | DFA, Excise Tax Administration | On your Pinrates calendar, with the portal a click away. You prepare and file it. | |
| 3% special alcoholic beverage tax, with the sales tax return (by the 20th) | DFA rule, 26 CAR 30-1009 | On your Pinrates calendar, with the portal a click away. You prepare and file it. | |
| Quarterly shipping report, July to June fiscal year (no form or due day published) | ABC, regulatory enforcement division (Act 675) | On your Pinrates calendar, with the portal a click away. You prepare and file it. | |
| Annual report of wine shipped in the prior year (no form or due day published) | Alcoholic Beverage Control Division (Act 675) | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
When it's due
| Wine excise (monthly) | Every month, by the 15th |
| Sales tax + 3% beverage tax (monthly) | Every month, by the 20th |
| ABC quarterly shipping report | Jan, Apr, Jul, Oct, by the no set day |
| ABC annual volume report | Jan, by the no set day |
| License renewal | Jun 30 |
| Label registration renewals | Jun, by the date unconfirmed |
ABC publishes no due days for its two shipping reports and no expiry date for label registrations; those placements are for planning, so confirm the dates with ABC.
Tax rates
6.5% state sales tax plus local tax, a 3% special alcoholic beverage tax, and wine excise of $0.75 a gallon plus 5 cents a case.
Local rates: calculated from each delivery address.
Other rules
- Label registration
- Every brand and label extension, registered before its first shipment; renewed yearly.
- Carrier
- No carrier permit, but the recipient, 21 or older, must be present at delivery for an age and ID check.
Changes since September 29, 2026
None recorded. The Arkansas chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to Arkansas's direct-shipping rules after that date is posted here.
Ship to Arkansas?
Of the returns and reports above, Pinrates keeps 5 on your filing calendar, on the Prepare plan at $299 a month.
Sources
Every source the Arkansas chapter of Direct to Consumer, State by State cites, last checked September 29, 2026. Each key opens the same page as the short link printed in the book.
Forms
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ar-01 | Fees, expiration, reports, monthly tax registration, label text, checklist | Arkansas ABC, Form ABC-WS (07-2026), Direct Wine Shipping Permit Application | Arkansas ABC |
| ar-21 | Wine Direct Shipper License application, notarized | ABC-WS | Arkansas ABC |
| ar-22 | Annual renewal | ABC permit renewal (online) | Alcoholic Beverage Control Division |
Portals and accounts
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ar-07 | $20 per registration | Product Registration Online (Arkansas), FAQ | Alcoholic Beverage Control Division |
| ar-10 | $50 sales tax permit | Arkansas DFA, "Register for a Tax Account" | Arkansas ABC |
| ar-23 | Register tax accounts | ATAP | |
| ar-24 | Brand and label registrations and their annual renewals | PRO | Alcoholic Beverage Control Division |
Statutes
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ar-02 | Act 675 of 2025 (HB 1476), amending Ark. Code Ann. §§ 3-5-1703 to 3-5-1707 (wine direct shipper license; limits, taxes, reports, penalties), approved April 16, 2025 | ||
| ar-05 | 3% special alcoholic beverage excise tax | Ark. Code Ann. § 3-7-201 | |
| ar-06 | Rates | Arkansas DFA, Miscellaneous Tax Laws, "Wine" | Arkansas ABC |
| ar-08 | General effective date of 2025 acts | Arkansas Department of Transportation, "New Arkansas Laws Go into Effect August 5" | |
| us-53 | Alcoholic beverages nonmailable | 18 U.S.C. § 1716(f) | |
| ar-12 | 3% special alcoholic beverage excise tax on retail receipts from wine | Act 271 of 2021, § 12, amending Ark. Code Ann. § 3-7-201(a)(1) | |
| ar-14 | Wine excise per gallon | Ark. Code Ann. § 3-7-104 | |
| ar-15 | 5 cents per case | Ark. Code Ann. § 3-7-111 | |
| ar-16 | Label registration | Ark. Code Ann. § 3-2-403 | |
| ar-20 | Gross receipts tax reports due the 20th | Ark. Code Ann. § 26-52-501 |
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ar-03 | Direct wine shipping | Arkansas ABC, "ABC FAQs" | Arkansas ABC |
| ar-04 | 6.5% state rate | Arkansas DFA, "Remote Sellers" | Arkansas ABC |
| ar-09 | Arkansas GIS Office, "ABC Wet and Dry Areas" map layer | ||
| ar-25 | What constitutes gross receipts | 26 CAR § 30-901 | |
| ar-11 | Monthly report due the 20th | Arkansas DFA, Sales and Use Tax "Due Dates" | Arkansas ABC |
| ar-13 | 3% wine and liquor excise tax reported and remitted with the state gross receipts tax | 26 CAR § 30-1009 | |
| ar-17 | Industry guidance | Wine Institute, "Arkansas" DTC summary | |
| ar-18 | ABC direct shipment rule, as published | 3 CAR § 2-704 | |
| ar-19 | PRO | Arkansas ABC, Product Registration Quick Guide | Arkansas ABC |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The Arkansas chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.