Title 26 — Taxation

(a) (1) The tax levied under this chapter shall be due and payable on the first day of each month, except as provided in this subchapter, by any person liable for the payment of any tax due under this chapter.(2) When a taxpayer becomes liable to file a report with the Secretary …

(a) Any person taxable under this chapter doing business wholly or partly on a credit basis may make application to the Secretary of the Department of Finance and Administration for permission to prepare his or her returns on the basis of cash actually received. (b) The applicati…

(a) At the time of transmitting the returns required under this chapter to the Secretary of the Department of Finance and Administration, the taxpayer shall remit with the returns to the secretary ninety-eight percent (98%) of the state tax due under this chapter and ninety-eight…

A.C.A. § 26-52-504Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved

(a) Every person selling new or used aircraft in this state, whether from an established business, under a dealership, as a flying service, or as a private individual, shall obtain and hold a permit as provided in § 26-52-202 and shall make a monthly report and remittance to the …

(a) One performing taxable labor for another person who holds a retailer's permit shall not be required to collect and remit sales tax on the labor when the labor is to be charged to, and the sales tax collected from, the ultimate consumer. (b) The intent of this section is that …

(a) (a) The gross receipts tax levied by this state shall be due and collected by a florist who transmits an order by telegraph, telephone, or other means of communication for flowers, floral arrangements, potted plants, or any other article common to the florist business for del…

(a) The tax levied by this chapter shall be paid to the Secretary of the Department of Finance and Administration by:(1) The seller of tangible personal property, specified digital products, or a digital code;(2) The seller or collector of admissions to places of amusement, recre…

(a) (1) The Secretary of the Department of Finance and Administration by agreement with any consumer or user may:(A) Permit a consumer or user under the agreement to accrue and remit gross receipts taxes directly to the Department of Finance and Administration, instead of the tax…

(a) (1) On or before the time for registration as prescribed by § 27-14-903(a), a consumer shall pay to the Secretary of the Department of Finance and Administration the tax levied by this chapter and all other gross receipts taxes levied by the state with respect to the sale of …

(a) A person who purchases a prepaid funeral contract may pay gross receipts taxes on the tangible personal property purchased in the prepaid funeral contract on the date the prepaid funeral contract is purchased in lieu of paying the taxes at the time of the person's death. (b) …

(a) All retailers within the State of Arkansas registered to collect the Arkansas gross receipts tax who, on July 1, have average net sales of more than two hundred thousand dollars ($200,000) per month for the preceding fiscal year that began on July 1 and ended on June 30 shall…

(a) When any person engaged in the business of selling motor vehicles, motorcycles, motor-driven cycles, three-wheeled all-terrain vehicles, four-wheeled all-terrain vehicles, six-wheeled all-terrain vehicles, or motorized bicycles, sells any motorcycle or motor-driven cycle that…

(a) The Secretary of the Department of Finance and Administration is authorized to adopt an alternative method for determining the total consideration for the sale of new or used:(1) Manufactured homes, mobile homes, or modular homes under § 26-52-801 et seq.;(2) Aircraft under §…

(a) The Secretary of the Department of Finance and Administration shall refund to a manufacturer any state and local sales or use tax which the manufacturer refunded to the consumer, lessee, or lessor pursuant to the Arkansas New Motor Vehicle Quality Assurance Act, § 4-90-401 et…

(a) A business which operates, or contracts for the operation of, a childcare facility for the primary purpose of providing childcare services to its employees may obtain a refund of the gross receipts tax paid on the purchase of construction materials and furnishings used in the…

(a) The sales tax liability for all sales of tangible personal property, specified digital products, digital codes, and taxable services is upon the seller unless the purchaser claims an exemption and the seller obtains identifying information of the purchaser and the reason the …

(a) As used in this section:(1) “Person” means a person as defined in § 26-52-103;(2) “Promoter” or “organizer” means a person who organizes or promotes a special event which results in the rental, occupation, or use of any structure, lot, tract of land, motor vehicle, sample or …

(a) When a consumer has paid sales taxes on a motor vehicle within the last one hundred eighty (180) days and the motor vehicle is destroyed or damaged by some catastrophic event resulting from a natural cause to the extent that the value of the motor vehicle is less than thirty …

(a) As used in this section, “such property” means communication equipment or other property installed on commercial trucks or used by the owner to track the location of the truck and to send, receive, or process information to or from the truck. (b) It is the intent of the Gener…

(a) (1) This section applies for purposes of determining a seller's obligation to pay or collect and remit a sales or use tax with respect to the seller's retail sale of a product or service.(2) This section does not affect the obligation of a purchaser or lessee to remit tax on …

(a) As used in this section:(1) “Advertising and promotional direct mail” means direct mail in which the primary purpose is to attract attention to a product, person, business, or organization or to attempt to sell, popularize, or secure financial support for a product, person, b…

(a) As used in this section:(1) “Qualifying purchase” means a purchase of tangible personal property, specified digital products, a digital code, or a taxable service:(A) For which the purchaser may take a business expense deduction pursuant to 26 U.S.C. § 162, as in effect on Ja…

(a) As used in this section, “motorboat” means the same as defined in § 27-101-103. (b) (1) (A) On or before the time for applying for a certificate of number as prescribed by § 27-101-304, a consumer shall pay to the Secretary of the Department of Finance and Administration the …

(a) (1) In the passage of this subchapter, the General Assembly is cognizant of the inequities faced by cities and towns in this state and their inhabitants when the cities and towns are divided by a state line from an incorporated city or town in another state in which the tax b…

Whenever any city or town in this state is divided by a street state line from an incorporated city or town in an adjoining state in which the other state does not levy a state income tax, the qualified electors of the Arkansas border city or town may vote to equalize the state t…

This subchapter is intended to exempt only individual taxpayers from the Arkansas income tax and not to provide exemption for corporations or any taxpayers other than individual taxpayers.

Any individual taxpayer residing in any border city or town located outside the State of Arkansas shall be entitled to the benefits of the provisions of this subchapter with respect to income derived by any individual taxpayer from employment or business activity engaged in the A…

(a) The governing body of an Arkansas border city or town, as described in § 26-52-602, by ordinance, may call a special election, or, upon petition of not less than ten percent (10%) of the qualified electors of the Arkansas border city or town, as determined by the number of vo…

(a) (1) In the event a majority of the qualified electors of the Arkansas border city or town voting on the issue at the election vote FOR the imposition of an additional one percent (1%) gross receipts tax on taxable sales in the border city or town, then the additional one perc…

In all cities in this state divided by a street state line from an incorporated city or town in an adjoining state which does not impose an income tax that have adopted a one percent (1%) state sales tax pursuant to this subchapter, there is also levied an additional one percent …

(1) As used in this subchapter:(1) “Acquisition price” means the purchase price of the new manufactured home or modular home to be paid by the purchaser as set forth on the actual invoice or bill of sale, excluding transportation and delivery fees, installation fees, and other it…

(a) Whether from an established business or by a licensed retailer, every person selling manufactured homes or modular homes in this state shall obtain a permit and report and remit to the Secretary of the Department of Finance and Administration as provided in this chapter, toge…

(a) Any permittee who fraudulently attempts to evade any provision of this section or of this chapter shall be subject to having his or her permit revoked after notice and hearing provided in § 26-52-209. (b) (1) Upon payment of all applicable registration and title fees, any man…

A.C.A. § 26-52-804Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved

(1) As used in this subchapter:(1) “Invested” includes expenditures made from the proceeds of bonds, including interim notes or other evidence of indebtedness, issued by a municipality, county, or an agency or instrumentality of a municipality, county, or the State of Arkansas, i…

(a) To claim the benefits of this subchapter, a taxpayer must obtain a certification from the Director of the Arkansas Economic Development Commission certifying to the Revenue Division of the Department of Finance and Administration that the taxpayer:(1) Operates a steel mill in…

(1) Sales of natural gas and electricity to taxpayers qualified under § 26-52-902 for use in connection with the steel mill shall be exempt from:(1) The gross receipts tax levied by this chapter;(2) The Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.; and(3) Any other …

(1) As used in this section and §§ 26-52-912 — 26-52-914:(1) “Invested” includes expenditures made from the proceeds of bonds including interim notes or other evidence of indebtedness issued by a municipality, county, or an agency or instrumentality of a municipality, county, or …

(1) To claim the benefits of § 26-52-911, this section, and §§ 26-52-913 — 26-52-914, a taxpayer must obtain certification prior to June 30, 1994, from the Director of the Arkansas Economic Development Commission certifying to the Revenue Division of the Department of Finance and…

Taxpayers qualified under § 26-52-912(2) and entitled to a net operating loss deduction as provided in § 26-51-427 may carry forward that deduction to the next-succeeding taxable year following the year of the net operating loss and annually thereafter for a total period of ten (…

(1) Sales of natural gas and electricity to taxpayers qualified under § 26-52-912(1) or § 26-52-912(2) for use in connection with the steel mill shall be exempt from:(1) The Arkansas gross receipts tax levied by this chapter;(2) The Arkansas compensating use tax levied by the Ark…