(a)
(1) It shall be lawful to transport the products defined in § 3-5-202 if the tax upon the products has been paid.
(2) It shall be lawful for any brewery in the State of Arkansas to transport and ship beer out of state by common carrier or other appropriate parcel delivery service and for common carriers and other appropriate parcel delivery services to accept beer from Arkansas breweries for delivery outside the State of Arkansas to business entities licensed and qualified in the other states.
(b) It shall be unlawful to transport into, out of, or within this state any light wines or beer upon which the state tax prescribed by this subchapter has not been paid except:
(1) Where light wines or beer, having first been ordered by or sold to a distributor within this state, is being shipped in due course of business from a brewer, manufacturer, dealer, or distributor without this state to a bonded distributor within this state; or
(2) Unless the shipment is in interstate commerce and is passing from a point of origin outside of this state through this state into another state.
(c) The transportation of such liquor into or within this state in all cases shall be under such rules as may be regularly prescribed.