(a)
(1) A small farm winery licensee with a wine wholesale permit under § 3-5-1602(c)(1)(E) may ship small farm winery wine under this subchapter to a private resident without the private resident having been physically present or having made an in-person purchase at the small farm winery if the shipment includes only small farm winery wine.
(2) Additional shipping registration of a small farm winery is not required for a shipment under subdivision (a)(1) of this section.
(b) A private resident shall provide identification to the small farm winery proving that he or she is twenty-one (21) years of age or older.
(c) A small farm winery may ship only one (1) case of small farm winery wine per private resident in any month.
(d) A small farm winery shipping under this subchapter shall ensure that all containers of small farm winery wine delivered within this state are conspicuously labeled as follows:
"CONTAINS ALCOHOL: SIGNATURE OF PERSON AGE 21 OR OLDER REQUIRED FOR DELIVERY".
(e)
(1) A small farm winery shall collect all sales taxes and excise taxes due on a sale to an individual of this state as if the sale took place on the premises of the small farm winery, including without limitation taxes under §§ 3-5-1605, 3-7-104, 3-7-111, and 3-7-201.
(2) Taxes collected by the small farm winery shall be submitted to the Department of Finance and Administration as directed without limitation under §§ 3-5-1605, 3-7-104, 3-7-111, and 3-7-201.
(3) A small farm winery shall source the collection of sales and use taxes to the purchaser's delivery address in accordance with § 26-52-521(b)(2).
(f) A small farm winery that makes a direct shipment of small farm winery wine under this section shall maintain records regarding each shipment of small farm winery wine that include the:
(1) Name and address of the person to whom the small farm winery wine is:
(A) Sold; and
(B) Billed; and
(2) Date of shipment.
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