AR SB230

Amends Arkansas Code § 3-5-1704(b)(1) to require wineries to collect all sales taxes and excise taxes on direct shipments of wine to Arkansas residents, as if the sale occurred at the winery's premises.

Removes the previous exemption that allowed wineries to avoid collecting local taxes imposed by municipalities, towns, or other political subdivisions.

Conforms Arkansas sales and use tax laws to the Streamlined Sales Tax Agreement, which requires identical tax bases for state and local taxes.

Declares an emergency clause due to risk of Arkansas losing approximately $10 million annually in state and local sales tax collections if found out of compliance with the Streamlined Sales Tax Agreement.

Becomes effective July 1, 2015.