§ 3-5-605 - Importing fruits and vegetables.
3-5-605. Importing fruits and vegetables.
(a) Arkansas wineries are authorized to import into this state, in private or common carriers, fruits and vegetables grown outside the State of Arkansas in various forms so as to facilitate economic transportation and to use the fruits or vegetables in the production of wine according to applicable federal wine regulations, and labeled according to federal wine regulations.
(b) The importation of fruits and vegetables and the use thereof in wine production shall be in accordance with reasonable rules and regulations promulgated by the Department of Finance and Administration to assure compliance with this subchapter and prevent abuse thereof.
(c) (1) An Arkansas winery importing fruits or vegetables grown outside the State of Arkansas for use in making wines in this state shall pay the seventy-five cents (75cent(s)) per gallon tax levied on imported wines or wines produced from fruits and vegetables not grown in this state or on wine made from such juices extracted from fruits or vegetables brought into the state if the wine is sold in Arkansas.
(2) The tax shall be paid in the same manner as prescribed by law on the twentieth day of the month on sales in Arkansas for the month preceding.
(3) Records at the Arkansas winery required by federal law shall be maintained to reflect the ratio of blend of Arkansas-grown wine and the amount of wine in the blend made from the fruits or vegetables grown outside the State of Arkansas.
(4) The seventy-five cents (75cent(s)) per gallon tax shall be required to be paid only on the portion of the blend made from fruits or vegetables grown outside the State of Arkansas which are sold in Arkansas.
(5) The tax on the Arkansas-grown portion of the wine blend shall be the same as now required on wines produced from Arkansas-grown fruits and vegetables.
(d) Records of wine blends shall be preserved by the winery for a period of three (3) years from the relevant date of the record. These records shall be available on the premises at all times for the reasonable inspection by authorized agents of the Alcoholic Beverage Control Division and the department.