Title 26 — Taxation
51 chapters · 1,912 sections in this title.
Ark. Code Ann. § 26-53-117 Exemption for motor fuels used in municipal buses — Penalties for abuse of exemption
1.9K chars
(a) The gross receipts or gross proceeds derived from the sale of motor fuel to the owner or operator of a motor bus operated on designated streets according to regular schedule under municipal franchise which is used for municipal transportation purposes shall be exempt from the…
Ark. Code Ann. § 26-53-118 Exemption for modular homes
0.2K chars
The storage, use, or consumption of a modular home constructed from materials on which the Arkansas gross receipts tax or state compensating tax has once been paid shall be exempt from the state compensating tax.
Ark. Code Ann. § 26-53-119 Exemption for sale of products for treating livestock and poultry and other commercial agricultural production
1.4K chars
(1) The gross receipts or gross proceeds derived from sales of the following are exempt from the state compensating tax as levied by this subchapter:(1) Agricultural fertilizer;(2) Agricultural limestone; and(3) Agricultural chemicals, including, but not limited to:(A) Agricultur…
Ark. Code Ann. § 26-53-120 Feedstuffs used for livestock — Definition
0.9K chars
(a) All feedstuffs used in the commercial production of livestock or poultry in this state are exempt from the state compensating tax as levied by this subchapter. (b) As used in this section, “feedstuffs” means:(1) Processed or unprocessed grains;(2) Mixed or unmixed grains;(3) …
Ark. Code Ann. § 26-53-121 Registration of vendors
0.7K chars
(1) Every vendor selling tangible personal property, specified digital products, a digital code, or taxable services for storage, use, distribution, or consumption in this state shall:(1) Register with the Secretary of the Department of Finance and Administration;(2) Provide the …
Ark. Code Ann. § 26-53-122 Agents furnished statements of compliance
0.3K chars
Every vendor selling tangible personal property, specified digital products, a digital code, or taxable services for storage, use, distribution, or consumption in this state shall furnish all agents with a statement to the effect that the agent's principal has been and is complyi…
Ark. Code Ann. § 26-53-123 Liability for tax
0.7K chars
(a) Every person storing, using, distributing, or consuming in this state tangible personal property, specified digital products, a digital code, or taxable services purchased from a vendor shall be liable for the tax imposed by this subchapter, and the liability shall not be ext…
Ark. Code Ann. § 26-53-124 Collection of tax by vendor — Definition
5.9K chars
(a) (1) (A) Every vendor making a sale of tangible personal property, specified digital products, a digital code, or taxable services directly or indirectly for the purpose of storage, use, distribution, or consumption in this state shall collect the tax from the purchaser and gi…
Ark. Code Ann. § 26-53-125 Return and payment of tax — Definition
24.6K chars
(a) (1) (A) The tax imposed by this subchapter shall be due and payable to the Secretary of the Department of Finance and Administration monthly on or before the twentieth day of each month except as provided in this subchapter.(B) When a taxpayer has become liable to file a repo…
Ark. Code Ann. § 26-53-126 Tax on new and used motor vehicles, trailers, or semitrailers — Payment and collection
19.0K chars
(a) (1) Upon being registered in this state, a new or used motor vehicle, trailer, or semitrailer required to be licensed in this state is subject to the tax levied in this subchapter and all other use taxes levied by the state regardless of whether the motor vehicle, trailer, or…
Ark. Code Ann. § 26-53-127 Refunds to governmental agencies
0.3K chars
A governmental agency may apply to the Secretary of the Department of Finance and Administration for refund of the amount of the tax levied and paid upon sales to it for food and food ingredients used for free distribution to the poor and needy or to public penal and eleemosynary…
Ark. Code Ann. § 26-53-128 Tax — A lien upon property
0.2K chars
The tax or excise levied by this subchapter shall constitute a lien upon the property of the purchaser of tangible personal property coming within the provisions of this subchapter.
Ark. Code Ann. § 26-53-129 Suits for violations of subchapter — Agent for service
1.3K chars
(a) In all suits brought in any of the courts of this state by the Secretary of the Department of Finance and Administration against any vendor for any violation of this subchapter, the suits shall be brought thereon in any courts of this state having jurisdiction of the subject …
Ark. Code Ann. § 26-53-130 [Repealed.]
0.2K chars
A.C.A. § 26-53-130Current 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. § 26-53-131 Credit for tax paid in another state
4.2K chars
(a) (1) (A) (i) This subchapter does not apply to tangible personal property, specified digital products, a digital code, or taxable services used, consumed, distributed, or stored in this state upon which a like tax equal to or greater than the tax imposed by this subchapter has…
Ark. Code Ann. § 26-53-132 Refund for construction of childcare facility — Definition
1.2K chars
(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 compensating use tax paid on the purchase of construction materials and furnishings used in t…
Ark. Code Ann. § 26-53-133 Exemption for manufacturing forms
0.4K chars
Forms constructed of plaster, cardboard, fiberglass, natural fibers, synthetic fibers, or composites thereof which determine the physical characteristics of an item of tangible personal property and which are destroyed or consumed during the manufacture of the item for which the …
Ark. Code Ann. § 26-53-134 Exemption for natural gas used in manufacture of glass
0.5K chars
(1) The gross receipts or gross proceeds derived from sales of natural gas used as fuel in the process of manufacturing glass is hereafter exempt from:(1) The Arkansas gross receipts tax levied by §§ 26-52-301 and 26-52-302;(2) The Arkansas compensating use tax levied by §§ 26-53…
Ark. Code Ann. § 26-53-135 Exemption for sales to Community Services Clearinghouse, Inc., of Fort Smith
0.6K chars
(1) The gross receipts or gross proceeds derived from sales to the Community Services Clearinghouse, Inc., of Fort Smith are hereafter exempt from:(1) The Arkansas gross receipts tax levied by §§ 26-52-301, 26-52-302, and 26-63-402;(2) The Arkansas compensating use tax levied by …
Ark. Code Ann. § 26-53-136 Exemption for nonprofit food distribution agencies
0.3K chars
The gross receipts or gross proceeds derived from the sale of food and food ingredients to nonprofit agencies organized under the Arkansas Nonprofit Corporation Act, § 4-28-201 et seq., for free distribution to the poor and needy shall be exempt from the Arkansas gross receipts t…
Ark. Code Ann. § 26-53-137 Exemption for railroad rolling stock manufactured for use in interstate commerce
0.2K chars
Railroad rolling stock manufactured for use in transporting persons or property in interstate commerce is exempt from the taxes levied in this subchapter.
Ark. Code Ann. § 26-53-138 Exemption for property purchased for use in performance of construction contract — Definition
2.0K chars
(a) A contractor that purchases tangible personal property which becomes a recognizable part of a completed structure or improvement to real property and which is purchased for use or consumption in the performance of construction contracts shall be entitled to a rebate on any ad…
Ark. Code Ann. § 26-53-139 Exemption for railroad parts, cars, and equipment
0.4K chars
There is specifically exempted from any tax imposed by this subchapter including, but not limited to, §§ 26-53-106 — 26-53-108, parts and other tangible personal property incorporated into or which ultimately become a part of railroad parts, railroad cars, and equipment brought i…
Ark. Code Ann. § 26-53-140 Tax levied on sales of prepaid telephone calling cards
0.3K chars
Purchases of prepaid telephone calling cards or prepaid authorization numbers and the recharge of prepaid telephone calling cards or prepaid authorization numbers as set out in § 26-52-314 shall be subject to this subchapter and any act supplemental to this subchapter.
Ark. Code Ann. § 26-53-141 Durable medical equipment, mobility enhancing equipment, prosthetic devices, and disposable medical supplies — Definitions
10.2K chars
(a) (1) Gross receipts or gross proceeds derived from the rental, sale, or repair of durable medical equipment prescribed by a physician, mobility enhancing equipment prescribed by a physician, a prosthetic device prescribed by a physician, and disposable medical supplies prescri…
Ark. Code Ann. § 26-53-142 Fire protection equipment and emergency equipment — Definition
2.0K chars
(a) The gross receipts or gross proceeds derived from a purchase of or repair to fire protection equipment and emergency equipment to be owned by and exclusively used by a volunteer fire department are exempt from the taxes levied under:(1) The Arkansas Gross Receipts Act of 1941…
Ark. Code Ann. § 26-53-143 Wall and floor tile manufacturers
0.9K chars
(a) The gross receipts or gross proceeds derived from sales of electricity and natural gas used in the process of manufacturing wall and floor tile by manufacturers of tile classified in Standard Industrial Classification 3253 are exempt from:(1) The Arkansas gross receipts tax l…
Ark. Code Ann. § 26-53-144 Certain classes of trucks or trailers — Definitions
6.5K chars
(a) As used in this section:(1) “Person” means a natural person who resided in this state at the time of purchasing a truck tractor or semitrailer in another state;(2) “Semitrailer” means every vehicle with or without motive power, including a pole trailer, drawn by a truck tract…
Ark. Code Ann. § 26-53-145 Food and food ingredients. [Effective until January 1, 2026.]
15.5K chars
(a) (1) The Secretary of the Department of Finance and Administration shall determine the following conditions:(A) That federal law authorizes the state to collect sales and use tax from some or all of the sellers that have no physical presence in the State of Arkansas and that m…
Ark. Code Ann. § 26-53-146 Exemption for qualified museums — Definitions
15.5K chars
(a) As used in this section:(1) “Exemption certificate” means an exemption certificate issued by the Secretary of the Department of Finance and Administration under subdivision (d)(1) of this section;(2) “Nonprofit organization” means any organization described in 26 U.S.C. § 501…
Ark. Code Ann. § 26-53-147 Heavy equipment
0.5K chars
(a) Every person purchasing heavy equipment as defined in § 26-52-318 for storage or use within this state from a dealer located outside of this state, and who does not pay tax to the out-of-state dealer, is liable for the use tax imposed by this chapter. (b) The purchaser shall …
Ark. Code Ann. § 26-53-148 Natural gas electricity, and coal used by manufacturers — Definition
8.6K chars
(a) (1) (A) The compensating use tax levied in §§ 26-53-106 and 26-53-107 and this section shall be levied at a rate of zero percent (0%) on natural gas, electricity, and coal purchased by a manufacturer for use directly in the actual manufacturing process.(B) However, natural ga…
Ark. Code Ann. § 26-53-149 Partial replacement and repair of certain machinery and equipment — Definitions
17.8K chars
(a) The taxes levied under §§ 26-53-106 and 26-53-107 on the privilege of storing, using, distributing, or consuming the following within this state are subject to a refund or exemption as provided in this section:(1) Machinery and equipment purchased to modify, replace, repair, …
Ark. Code Ann. § 26-53-150 Special tax rate for certain used motor vehicles, trailers, and semitrailers
4.1K chars
(a) (1) In lieu of the compensating use taxes levied under §§ 26-53-106 and 26-53-107, there is levied an excise tax for the privilege of storing, using, distributing, or consuming a used motor vehicle, trailer, or semitrailer within this state if the sales price of the used moto…
Ark. Code Ann. § 26-53-151 Tax on new and used motorboats — Payment and collection — Definition
7.0K chars
(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
0.4K chars
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
0.1K chars
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
4.9K chars
(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
0.9K chars
(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
0.7K chars
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
0.6K chars
(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…
Ark. Code Ann. § 26-54-101 Title
0.1K chars
This chapter shall be known and may be cited as the “Arkansas Corporate Franchise Tax Act of 1979”.
Ark. Code Ann. § 26-54-102 Definition
1.3K chars
(a) As used in this chapter, “corporation” means any corporation or limited liability company, domestic and foreign, active and inactive, which is organized in or qualified under the laws of the State of Arkansas and includes, but is not limited to, any person or group of persons…
Ark. Code Ann. § 26-54-103 Effect upon prior rights, etc
0.1K chars
This chapter does not affect rights or duties that matured, liabilities or penalties that were incurred, or proceedings begun before January 1, 1980.
Ark. Code Ann. § 26-54-104 Annual franchise tax
8.2K chars
(a) Unless exempted under § 26-54-105, every corporation shall file an annual franchise tax report and pay an annual franchise tax as follows:(1) (A) Each life, fire, accident, surety, liability, steam boiler, tornado, health, or other kind of insurance company of whatever nature…
Ark. Code Ann. § 26-54-105 Franchise tax reports
7.2K chars
(a) (1) The Secretary of State shall furnish notice to each corporation subject to this chapter by mailing or emailing the notice to the corporation's current agent for service or other person identified by the corporation.(2) When filing the franchise tax report, a corporation m…
Ark. Code Ann. § 26-54-106 [Repealed.]
0.2K chars
A.C.A. § 26-54-106Current 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. § 26-54-107 Computation of tax — Penalty — Relief
4.8K chars
(a) Using the information reported on the franchise tax report under § 26-54-105 and any other information received by him or her bearing upon the subject, the Secretary of State shall compute the amount of tax of each corporation at the rate or rates provided by this chapter. (b…
Ark. Code Ann. § 26-54-108 Taxes and penalties as lien
0.3K chars
The taxes and penalties required to be paid by this chapter shall be a first lien on all property of the corporation, whether or not the property is employed by the corporation in the prosecution of its business or is in the hands of an assignee, receiver, or trustee.
Ark. Code Ann. § 26-54-109 Lists of corporations to be prepared
4.2K chars
(a) (1) The Bank Commissioner, Insurance Commissioner, and any other officer or agency of the state authorized to issue corporate permits or authorities to do business in this state shall prepare and maintain a correct list of all corporations organizing or qualifying through the…