Compliant Bootlegger · All wholesale states · DTC tool

Arkansas Wholesale Distribution Reference

Three-tier distribution reference for out-of-state suppliers of wine, beer, spirits and cider. General information, not legal advice. Confirm current requirements with state authorities. Listed agency fees are not Compliant Bootlegger service fees.

Arkansas — wine

Distribution overview

Control-state restrictions
No
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Self-distribution to retailers
No
Source guide retrieved 2026-10-08; retrieval is not verification of current law.

Licensing

Supplier license / registration
Out of State Supplier Permit; wineries producing less than 250,000 gallons annually may also apply for a Small Farm Winery permit, which grants additional privileges
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
State license fee
$50
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Bond requirement
No
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Sales representative requirements
No
Source guide retrieved 2026-10-08; retrieval is not verification of current law.

Product & territory registrations

Product / label registration
Yes – Label
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Price posting
No
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Filing distributor agreements
Yes
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Filing territory assignments
Not reported by source; confirm with the state.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Exclusive territory / brand rules
Yes – a wholesaler designated to distribute a brand will be the exclusive distributor of that brand in the entire state
Source guide retrieved 2026-10-08; retrieval is not verification of current law.

Distributor relationships

Retailer samples
Maximum of 3 liters per brand, only to a retailer who has not purchased that brand before
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Franchise restrictions
Yes — a supplier may not change the wholesaler registered to distribute a brand label without proving good cause
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Primary-source purchasing rules
No
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Warehouse / come-to-rest requirements
No specific provisions noted; but only wholesalers may deliver to retail establishments
Source guide retrieved 2026-10-08; retrieval is not verification of current law.

Taxes & reporting

State excise tax
$0.75 per gallon of wine; $0.25 per gallon of light wine
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Supplier excise-tax responsibility
No
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Supplier reporting
Yes – monthly, send invoice information to Miscellaneous Tax Section
Source guide retrieved 2026-10-08; retrieval is not verification of current law.

Arkansas — beer

Distribution overview

Control-state restrictions
Not reported by source; confirm with the state.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Self-distribution to retailers
No
Source guide retrieved 2026-10-08; retrieval is not verification of current law.

Licensing

Supplier license / registration
Nonresident Beer Seller’s Permit
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
State license fee
Depends on amount of annual distribution: if over 1,000 barrels, $2,000; if between 200 and 1,000 barrels, $1,000; if less than 200 barrels, $350
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Bond requirement
No
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Sales representative requirements
No
Source guide retrieved 2026-10-08; retrieval is not verification of current law.

Product & territory registrations

Product / label registration
Yes – Brand
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Price posting
No
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Filing distributor agreements
Yes – a brand may be assigned only to one wholesaler, which must be indicated on brand registration form
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Filing territory assignments
No
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Exclusive territory / brand rules
Not reported by source; confirm with the state.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.

Distributor relationships

Retailer samples
Maximum of 3 gallons per brand, only to a retailer who has not purchased that brand before
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Franchise restrictions
Yes
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Primary-source purchasing rules
Yes – supplier must certify to wholesaler they are the primary supplier
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Warehouse / come-to-rest requirements
Yes – must be delivered to distributor’s instate location
Source guide retrieved 2026-10-08; retrieval is not verification of current law.

Taxes & reporting

State excise tax
Beer – $7.75 per 31-gallon barrel, or fraction; Malt – $0.02 per gallon + $0.02 per case
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Supplier excise-tax responsibility
No
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Supplier reporting
Yes – monthly, send invoice information to Miscellaneous Tax Section
Source guide retrieved 2026-10-08; retrieval is not verification of current law.

Arkansas — spirits

Distribution overview

Control-state restrictions
No, Arkansas is not a control state.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Self-distribution to retailers
No, an out-of-state spirits manufacturer may not self-distribute to retailers in Arkansas.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.

Licensing

Supplier license / registration
Arkansas requires an Out-of-State Supplier Permit for out-of-state suppliers to sell to in-state wholesalers.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
State license fee
Arkansas charges $50 for its Out-of-State Supplier Permit.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Bond requirement
No, you do not need money held in bond to obtain a license in Arkansas.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Sales representative requirements
No, Arkansas does not require an in-state representative for suppliers.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.

Product & territory registrations

Product / label registration
Yes, Arkansas requires that product/brand labels are registered per label before they can be sold to in-state wholesalers.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Price posting
No, Arkansas does not require price posting.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Filing distributor agreements
Yes, Arkansas requires Distributor Agreements to be filed with state regulators.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Filing territory assignments
No, Arkansas does not require territory assignments to be filed with state regulators. The designated wholesaler shall be the exclusive distributor of that brand label for the entire state.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Exclusive territory / brand rules
Yes. In Arkansas, a wholesaler designated to distribute a spirits brand will be the exclusive distributor of that brand in the entire state.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.

Distributor relationships

Retailer samples
In Arkansas, a spirits supplier may provide a maximum of 3 liters in samples, and only of brands the retailer has not purchased in last 12 months.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Franchise restrictions
Yes, in Arkansas a spirits supplier may not change the wholesaler registered to distribute a brand label without proving good cause.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Primary-source purchasing rules
No, Arkansas does not have sourcing restrictions on whom wholesalers can purchase from.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Warehouse / come-to-rest requirements
No specific come to rest provisions noted in Arkansas, but only wholesalers may deliver to retail establishments.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.

Taxes & reporting

State excise tax
In Arkansas, Light Spiritous Liquor (0.5-5% ABW) is taxed at $0.50 per gallon; Premixed Spiritous Liquor (5.1-21% ABW) is taxed at $1.00 per gallon; and Distilled Spirits (over 21% ABW) are taxed at $2.50 per gallon. In addition, Arkansas imposes a per-case tax of $0.05 on all alcohol with an ABW less than 21%, and of $0.20+4% on higher-ABW spirits.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Supplier excise-tax responsibility
No, Arkansas does not require out-of-state suppliers to remit the excise taxes.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Supplier reporting
Arkansas requires monthly follow-up reports, specifically, to send invoice information to their Miscellaneous Tax Section.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.

Arkansas — cider

Distribution overview

Control-state restrictions
No, Arkansas is not a control state.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Self-distribution to retailers
No, an out-of-state cider manufacturer may not self-distribute to retailers in Arkansas.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.

Licensing

Supplier license / registration
Arkansas requires out-of-state cideries to hold an Out of State Supplier Permit to sell to Arkansas wholesalers. Cideries producing less than 250,000 gallons annually may also apply for a Small Farm Winery permit, which grants additional privileges.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
State license fee
An Arkansas Out of State Supplier Permit costs $50.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Bond requirement
Arkansas does not require suppliers to hold a bond in the state to apply for a license.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Sales representative requirements
No, Arkansas does not require suppliers' representatives to be licensed.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.

Product & territory registrations

Product / label registration
Yes, Arkansas requires that cider products are registered per label before they can be sold to in-state wholesalers.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Price posting
No, Arkansas does not require posting prices.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Filing distributor agreements
Yes, Arkansas requires Distributor Agreements to be filed with state regulators.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Filing territory assignments
No, Arkansas does not require territory assignments to be filed with state regulators. The designated wholesaler shall be the exclusive distributor of that brand label for the entire state.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Exclusive territory / brand rules
Yes, Arkansas has rules on the exclusivity of territory or brand assignments between suppliers and their wholesalers. A wholesaler designated to distribute a brand will be the exclusive distributor of that brand in Arkansas.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.

Distributor relationships

Retailer samples
In Arkansas, a supplier can provide a maximum of three liters per brand as samples to retailers, but only to a retailer who has not purchased that brand before.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Franchise restrictions
Yes, in Arkansas a supplier may not change the wholesaler registered to distribute a brand label without proving good cause.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Primary-source purchasing rules
No, Arkansas does not have sourcing restrictions on from whom wholesalers can purchase.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Warehouse / come-to-rest requirements
In Arkansas, no specific provisions are noted on if cider has to come to rest at a wholesaler warehouse before being delivered to retailers. However, only wholesalers may deliver to retail establishments.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.

Taxes & reporting

State excise tax
Arkansas imposes a tax on cider of $7.5078 per 31-gallon barrel.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Supplier excise-tax responsibility
No, Arkansas wholesalers, not out-of-state suppliers, are required to pay the excise tax on ciders sold in the state.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Supplier reporting
Arkansas requires out-of-state cider suppliers to file a monthly report summarizing their invoices to wholesalers to the Miscellaneous Tax Section.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.

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