Title 26 — Taxation
51 chapters · 1,912 sections in this title.
Ark. Code Ann. § 26-63-101 Title
0.1K chars
This chapter shall be known and may be cited as “Arkansas Special Excise Taxes”.
Ark. Code Ann. § 26-63-102 Definitions
32.9K chars
(1) As used in this chapter:(1) “Consumer” means a person to which the taxable sale is made or to which a taxable service is furnished;(2) “Engage in business” means any local activity regularly and persistently pursued by any seller or vendor through agents, employees, or repres…
Ark. Code Ann. § 26-63-103 Tax additional to other taxes
0.1K chars
The tax levied by this chapter shall be in addition to any other tax except as otherwise provided in this chapter.
Ark. Code Ann. § 26-63-104 Administration
0.6K chars
(a) The Secretary of the Department of Finance and Administration shall administer this chapter. (b) The secretary shall prescribe forms and promulgate rules for the proper enforcement of this chapter, including without limitation the manner and time the taxes levied by this chap…
Ark. Code Ann. § 26-63-105 Cost of administration of chapter — Distribution of surplus annually
0.6K chars
(a) The administration cost of this chapter shall not exceed three percent (3%) of the actual revenues collected under this chapter. (b) If any funds appropriated for the administration of this chapter remain in the possession of the Secretary of the Department of Finance and Adm…
Ark. Code Ann. § 26-63-106 Disposition of taxes, interest, and penalties
0.7K chars
(a) Except as otherwise provided in this chapter, all taxes, interest, penalties, and costs received by the Secretary of the Department of Finance and Administration under this chapter are general revenues and shall be deposited into the State Treasury to the credit of the State …
Ark. Code Ann. § 26-63-107 Changes in law — Notice
0.3K chars
The Secretary of the Department of Finance and Administration shall give each special excise tax registrant under § 26-63-201 written notice of any change in the state law pertaining to the taxes levied by this chapter within thirty (30) days after the adjournment of the General …
Ark. Code Ann. § 26-63-201 Registration required
0.2K chars
(a) It is unlawful for any taxpayer to transact business within this state prior to registering with the Secretary of the Department of Finance and Administration. (b) The secretary may promulgate rules to implement this section.
Ark. Code Ann. § 26-63-202 Discount for prompt payment
0.1K chars
A taxpayer filing a report for a tax due under this chapter is eligible for the discount for prompt payment pursuant to § 26-52-503.
Ark. Code Ann. § 26-63-203 Exemptions generally
0.2K chars
With the exception of the tourism tax levied in § 26-63-401 et seq., a tax levied by this chapter is exempted from taxation in the same manner as the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.
Ark. Code Ann. § 26-63-204 Discontinuance of business — Unpaid taxes
1.9K chars
(a) (1) Upon discontinuance of a business by sale or otherwise, any taxpayer registered to operate under this chapter shall notify the Secretary of the Department of Finance and Administration in writing and remit any unpaid or accrued taxes due under this chapter.(2) Failure to …
Ark. Code Ann. § 26-63-205 Applicability of tax procedure provisions
0.2K chars
Any proceeding related to the registration, collection, reporting, or payment under this chapter is governed by the Arkansas Tax Procedure Act, § 26-18-101 et seq.
Ark. Code Ann. § 26-63-301 Short-term rentals of tangible personal property — Definitions
2.7K chars
(a) As used in this section:(1) “Motor vehicle” means any vehicle required to be licensed for highway use under Arkansas law; and(2) “Short-term rental” means a rental or lease of tangible personal property for a period of less than thirty (30) days, except rentals or leases of m…
Ark. Code Ann. § 26-63-302 Rental vehicle tax
10.0K chars
(a) (1) (A) In addition to the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., there is levied a rental vehicle tax.(B) The rental veh…
Ark. Code Ann. § 26-63-303 Residential moving tax
1.0K chars
(1) In addition to the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., there is levied a residential moving tax at the rate of four an…
Ark. Code Ann. § 26-63-304 [Repealed.]
0.2K chars
A.C.A. § 26-63-304Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 26-63-401 Definitions
3.8K chars
(1) As used in this subchapter:(1) “Camping fee” means a fee for furnishing a camping space or trailer space on less than a month-to-month basis;(2) “Special event” means any attraction, festival, or other event of not more than fourteen (14) days' duration;(3) (A) “Tourist attra…
Ark. Code Ann. § 26-63-402 Tourism tax — Definitions
4.9K chars
(1) In addition to the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., there is levied a tourism tax at the rate of two percent (2%) o…
Ark. Code Ann. § 26-63-403 Applicability — Political subdivisions — Churches and charitable organizations
1.3K chars
(a) The gross receipts or gross proceeds derived from the rental or sale of tangible personal property or a taxable service subject to the tourism tax levied by this subchapter by the State of Arkansas, any county, any municipality, or any other political subdivision of the state…
Ark. Code Ann. § 26-63-404 Exemptions
1.8K chars
(1) There is exempted from the tourism tax levied by this subchapter the following:(1) Gross receipts or gross proceeds derived from the sale or rental of tangible personal property or taxable services to the Boy Scouts of America, chartered by the United States Congress in 1916,…
Ark. Code Ann. § 26-63-405 Tourism Development Trust Fund
0.6K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a trust fund to be known as the “Tourism Development Trust Fund”. (b) The revenues derived from the tourism tax levied by this subchapter shall be remitted…