Title 26 — Taxation
51 chapters · 1,912 sections in this title.
Ark. Code Ann. § 26-53-151 Tax on new and used motorboats — Payment and collection — Definition
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(a) As used in this section, “motorboat” means the same as defined in § 27-101-103. (b) (1) Upon applying for a certificate of number in this state, a new or used motorboat sold by a motorboat dealer located outside of the state and required to be registered with a certificate of…
Ark. Code Ann. § 26-53-201 Definition
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As used in this subchapter, “contractors” means consumers of tangible personal property, specified digital products, or a digital code used or consumed in the performance of a contract in this state and of tangible personal property, specified digital products, or a digital code …
Ark. Code Ann. § 26-53-202 Subchapter cumulative
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The provisions of this subchapter shall be cumulative to the provisions of the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.
Ark. Code Ann. § 26-53-203 Tangible personal property, specified digital products, or a digital code procured outside state for use by contractors
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(a) (1) All tangible personal property, specified digital products, and digital codes that are procured from without this state for use, storage, distribution, or consumption, including machinery, equipment, repair or replacement parts, materials, and supplies used, stored, distr…
Ark. Code Ann. § 26-53-301 Authority of secretary to negotiate enforcement agreements with other states
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(a) When in the judgment of the Secretary of the Department of Finance and Administration it is necessary in order to secure the collection of any tax, penalties, or interest due or to become due under this subchapter, the secretary may negotiate agreements with the tax departmen…
Ark. Code Ann. § 26-53-302 Arrangements for collection and payment
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The Secretary of the Department of Finance and Administration, in negotiating an agreement with the tax department of another state, may as part of the agreement provide for reciprocal arrangements whereby the parties collecting the tax in the other state may deduct at the time o…
Ark. Code Ann. § 26-53-303 Waiver of collection and enforcement of taxes
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(a) The Secretary of the Department of Finance and Administration, in negotiating agreements, is authorized by way of compromise to waive the collection and enforcement of taxes on sales to residents of Arkansas made in another state and delivered into Arkansas when the sales wer…