Arkansas Administrative Code

26 CAR § 30-1307. [Reserved].

26 CAR § 30-1308. Exemption. There is specifically exempted from the tax levied in the Arkansas Compensating Tax Act of 1949, Arkansas Code § 26-53-101 et seq., the following: (1) All sales on which the Arkansas gross receipts tax is levied and all sales that are specifically exe…

26 CAR § 30-1309. Contractors special rules. (a) Contractors are defined to be consumers of: (1) All tangible personal property used or consumed in the performance of a contract in this state; and (2) All tangible personal property stored for use or upon which the contractor may …

26 CAR § 30-1310. Local tax. (a) Towns, cities, and counties have the authority under Arkansas law to levy use taxes. (b) Vendors and purchasers should contact the Sales and Use Tax Section of the Revenue Division of the Department of Finance and Administration if they have a que…

26 CAR § 30-1311. Services. (a)(1) As of January 1, 2008, Arkansas compensating use tax applies to services in the same manner as tangible personal property. (2) Services purchased out of state that would have been taxable if purchased in Arkansas are subject to use tax. (b) Purc…

26 CAR § 30-1401. Purpose. (a) This subpart is promulgated to implement and clarify Title 26, Chapter 63 of the Arkansas Code entitled Arkansas Special Excise Taxes. (b) All persons affected by or relying upon this subpart are advised to read it in its entirety because the meanin…

26 CAR § 30-1402. Definitions. As used in this subpart: (1) “Commissioner” means and refers to the Commissioner of Revenue of the State of Arkansas or any of his or her duly authorized agents; (2) “Consumer” means a person to which the taxable sale is made or to which a taxable s…

26 CAR § 30-1403. Amount and nature of tax. (a) Short-term rental tax. The tax levied by Arkansas Code § 26-63-301 is one percent (1%) of the gross receipts or gross proceeds derived from short-term rentals of tangible personal property except for certain vehicles and equipment a…

26 CAR § 30-1404. Short-term rental tax. (a)(1) In addition to the state and local sales or use tax, a one percent (1%) short-term rental tax is to be collected by the lessor on short-term rentals of tangible personal property regardless of whether Arkansas gross receipts or use …

26 CAR § 30-1405. Rental vehicle tax. (a)(1) In addition to the state and local sales or use tax, there is a rental vehicle tax on the gross receipts or gross proceeds derived from the short-term rental of motor vehicles required to be licensed in Arkansas. (2) The rate of the re…

26 CAR § 30-1406. Long-term rental vehicle tax. (a)(1) In addition to the state and local sales and use tax, there is a long-term rental vehicle tax at the rate of one and one-half percent (1 1/2%) of the gross receipts or gross proceeds derived from the long-term rental of motor…

26 CAR § 30-1407. Tourism tax. (a) In addition to state and local sales or use tax, a two percent (2%) tourism tax on the gross receipts or gross proceeds derived from the following: (1) The service of furnishing a condominium, townhouse, or rental house to a transient guest; (2)…

26 CAR § 30-201. Tax imposed upon sale and not property — Interstate and intrastate sales. (a)(1) The Arkansas gross receipts tax is a tax imposed on the sale of tangible personal property and not the property itself. (2) Thus, when a sale of tangible personal property occurs in …

26 CAR § 30-301. Services subject to tax — Utilities — Public services. (a)(1) All sales of natural or artificial gas, electricity, water, ice, steam, or any other utility or public service are subject to gross receipts tax except for transportation services and sewer services. (…

26 CAR § 30-302. Services subject to tax — Telephone communications and related services. (a) Definitions. As used in this section: (1) “Ancillary service” means a service that is associated with or incidental to the provision of “telecommunications services”, including without l…

26 CAR § 30-401. Facsimile (fax) transmissions. (a)(1) The gross receipts or gross proceeds derived from charges for the receipt and delivery of incoming facsimiles are not subject to gross receipts tax. (2) Charges for the receipt and delivery of a facsimile are separate and dis…

26 CAR § 30-402. Prepaid calling service and prepaid wireless calling service. (a) Sales of a prepaid calling service, a prepaid wireless calling service, or the recharge of a prepaid calling service or a prepaid wireless calling service are subject to gross receipts tax. (b) Def…

26 CAR § 30-501. Services subject to tax — Lodging. (a) The service of furnishing rooms, suites, condominiums, townhouses, rental houses, or other accommodations to transient guests by hotels, motels, apartment hotels, lodging houses, tourist camps, hunting lodges, tourist courts…

26 CAR § 30-502. Services subject to tax — Taxable services. (a) Services. (1)(A) The service of initial installation, alteration, addition, cleaning, refinishing, replacement, and repair of the following items of tangible personal property are subject to the tax: (i) Motor vehic…

26 CAR § 30-503. Services subject to tax — Television, radio, and video. (a)(1) Gross receipts tax applies to the service of cable television, community antenna television, and any and all other distribution of television, video, or radio services with or without the use of wires…

26 CAR § 30-504. Services subject to tax — Lawn care and landscaping. (a)(1) Any person engaged in the business of providing lawn care of nonresidential property or landscaping services of both residential and nonresidential property is required to collect and remit sales tax on …

26 CAR § 30-505. Services by temporary or leased employees. (a) Services performed by a leased or temporary employee or other contract laborer to items owned or leased by the employer are not subject to gross receipts tax. (b) The following criteria must be met for a person to be…

26 CAR § 30-506. Services subject to tax — Cleaning. (a)(1)(A) Gross receipts tax applies to the service of providing cleaning or janitorial work. (B) Arkansas Code § 26-52-301(3)(D)(i). (2) For purposes of this section, cleaning services are defined as services to rid the interi…

26 CAR § 30-507. Services subject to tax — Wrecker and towing services. (a)(1) The gross proceeds or gross receipts derived from wrecker and towing services are subject to state and local gross receipts taxes. (2) The gross proceeds or gross receipts derived from wrecker and towi…

26 CAR § 30-508. Services subject to tax — Collection and disposal of solid waste. (a)(1) The gross proceeds or gross receipts derived from the collection and disposal of solid waste are subject to state and local gross receipts taxes. (2) Tax should be collected on the entire gr…

26 CAR § 30-509. Services subject to tax — Cleaning parking lots and gutters. (a) The services of cleaning parking lots and gutters are subject to the gross receipts tax. (b)(1) The tax applies to the service of cleaning, sweeping, or pressure washing parking lots. (2) Cleaning u…

26 CAR § 30-510. Services subject to tax — Dry cleaning and laundry services and industrial laundry services. (a)(1) The gross proceeds or gross receipts derived from the sale of the following services are subject to sales tax: (A) Dry cleaning services; (B) Laundry services; and…

26 CAR § 30-511. Services subject to tax — Mini-warehouse and self-storage rental services. (a) Definitions. As used in this section: (1)(A) “Mini-warehouse and self-storage rental service” means providing a secured area such as a building, a room in a building, locker, compartme…

26 CAR § 30-512. Services subject to tax — Body piercing, tattooing, and electrolysis. (a) General information. The gross receipts or gross proceeds derived from sales of the services of body piercing, tattooing, and electrolysis are subject to the Arkansas gross receipts tax. (b…

26 CAR § 30-513. Services subject to tax — Pest control services. (a) Services subject to the tax. (1) Arkansas state and local gross receipts (sales) tax shall apply to the gross proceeds derived from the performance of pest control services. (2) Tax should be collected on the e…

26 CAR § 30-514. Services subject to tax — Security and alarm monitoring services. (a) The gross proceeds or gross receipts derived from security and alarm monitoring services are subject to state and local gross receipts taxes. (b) Definitions. As used in this section: (1)(A) “A…

26 CAR § 30-515. Services subject to tax — Boat storage and docking. (a)(1) Boat storage and docking fees are subject to gross receipts tax. (2) The tax applies to the storage or dockage of all boats of all types and size, regardless of whether the storage or dockage is in-water …

26 CAR § 30-516. Services subject to tax — Furnishing camping or trailer spaces. (a)(1) The service of furnishing camping or trailer spaces at public or privately-owned campgrounds on less than a month-to-month basis is subject to state and local gross receipts tax. (2)(A) This t…

26 CAR § 30-517. Services subject to tax — Locksmith services. (a) The gross receipts or gross proceeds derived from charges for locksmith services are subject to gross receipts tax. (b) For purposes of this section, “locksmith services” means repairing, replacing, servicing, or …

26 CAR § 30-518. Services subject to tax — Pet grooming and kennel services. (a) Definitions. As used in this section: (1)(A) “Grooming” consists of any act performed to maintain or improve the appearance of a pet and includes, but is not limited to: (i) Washing; (ii) Combing; (i…

26 CAR § 30-519. Services subject to tax — Initial installation. (a) The initial installation of any of the following is taxable, unless one (1) of the exemptions listed below applies: (1) Motor vehicles; (2) Aircraft; (3) Farm machinery and implements; (4) Motors of all kinds; (…

26 CAR § 30-520. Labor associated with the initial installation, alteration, addition, or replacement of machinery and equipment that qualifies for an exemption from tax as machinery and equipment used in manufacturing. (a) The service of initial installation, alteration, additio…

26 CAR § 30-521. Services subject to tax — Printing and photography, job printers, printers as manufacturers. (a)(1) The tax must be collected and remitted on the service of printing of all kinds, types, and characters, including the service of overprinting. (2) All businesses en…

26 CAR § 30-522. Mailing, word processing, and data processing services. (a) The gross receipts or gross proceeds derived from sales of the following services are not subject to the tax: (1) The addressing, through the use of a computer or otherwise, of material to be mailed, wit…

26 CAR § 30-601. Sales of tickets, dues, or fees. (a)(1) The gross receipts or gross proceeds derived from all sales of tickets or admissions to places of amusement or to athletic, entertainment, or recreational events are subject to the tax. (2) Fees for the privilege of having …

26 CAR § 30-602. Sale of postage stamps. (a) Postage stamps sold at face value in the same manner as the United States Postal Service are not subject to gross receipts tax. (b)(1) Postage stamps sold at more than face value are subject to gross receipts tax. (2) Gross receipts ta…

26 CAR § 30-701. Sale of motor vehicles, trailers, and semitrailers. (a) General information. (1) All sales of new and used motor vehicles, trailers, and semitrailers are subject to sales or use tax unless a specific exemption applies. (2) The tax is to be collected as follows: (…

26 CAR § 30-702. Sales tax credit for private sale of a used vehicle. (a) Purpose. This section is promulgated to implement and clarify the allowance of a sales tax credit for the sale of a used vehicle when the proceeds from such a sale are applied toward the purchase price of a…

26 CAR § 30-703. Special rules for used motor vehicle, trailer, and semitrailer dealers. (a)(1) New and used car dealers shall be entitled to purchase parts and accessories exempt as sales for resale if the dealer is in the business of using the parts for reconditioning or rebuil…

26 CAR § 30-704. Credit for vehicle destroyed by a catastrophic event. (a) If a motor vehicle is damaged or destroyed, a consumer shall be entitled to a sales tax credit equal to the amount of state and local sales or use tax paid at registration if: (1) The vehicle is damaged or…

26 CAR § 30-705. Sale of aircraft. (a) General information. (1)(A) Sales of new and used airplanes are subject to sales or use tax. (B) If gross receipts, sales, compensating (use), or other similar tax has been legally paid by the taxpayer to another state, then the taxpayer is …

26 CAR § 30-706. Sale of manufactured homes, modular homes, and mobile homes. (a) Definitions. As used in this section: (1) “Manufactured home” means a factory-built structure produced in accordance with the federal Manufactured Home Construction and Safety Standards Act of 1974,…

26 CAR § 30-707. New and used boats. (a)(1) The gross receipts tax applies to the sale of all new boats. (2) No deduction for a traded-in boat is allowed from the total consideration for the sale of a new boat when calculating sales tax. (b)(1) The gross receipts tax applies to t…

26 CAR § 30-801. Sales of heavy equipment. (a) Definitions. (1)(A) “Heavy equipment” includes: (i) Rough terrain forklifts; (ii) Scissor lifts; (iii) Extendable boom lifts; (iv) Cranes; (v) Trenchers; (vi) Loader backhoes; (vii) Excavators; (viii) Bulldozers; (ix) Motor graders; …

26 CAR § 30-802. Receipts from certain coin-operated amusement machines subject to tax. (a)(1) The gross receipts or gross proceeds derived from the operation of coin-operated pinball machines, coin-operated music machines, coin-operated mechanical or electronic games, coin-opera…