Title 26, Taxation

(a) It is unlawful and a violation of this chapter to operate with alternative fuels any motor vehicle licensed for highway operation on which an odometer or hub meter is not kept at all times in good operating condition to correctly measure and register the miles traveled by the…

(a) Any alternative fuels supplier, garage, mechanic, owner, or operator of a motor vehicle who converts or causes a vehicle to be converted to enable the vehicle to be operated on any type of alternative fuels shall report the conversion to the Secretary of the Department of Fin…

This chapter shall be known and may be cited as “Arkansas Special Excise Taxes”.

(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…

The tax levied by this chapter shall be in addition to any other tax except as otherwise provided in this chapter.

(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…

(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…

(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 …

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 …

(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.

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.

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.

(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 …

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.

(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…

(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…

(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…

(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…

(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…

(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…

(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,…

(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…

(a) As used in this section:(1) “Average wholesale selling price” means the United States Gulf Coast regular average wholesale selling price of motor fuel as published in an index by the United States Energy Information Administration or other similar reliable index if the index …

(a) As used in this section:(1) “Average wholesale selling price” means the United States Gulf Coast regular average wholesale selling price of distillate special fuel as published in an index by the United States Energy Information Administration or some other similar reliable i…

The wholesale sales taxes collected under this chapter are special revenues and shall be distributed under § 27-70-206.

(a) (1) Each city and county that expends revenues distributed under this chapter shall submit a report to the Secretary of the Department of Finance and Administration no later than March 15 of each year detailing the following for the previous calendar year:(A) Amount of revenu…

This chapter shall be known and may be cited as the “Elective Pass-Through Entity Tax Act”.

(1) As used in this chapter:(1) “Affected business entity” means a business entity in which members that hold more than fifty percent (50%) of the voting rights in the business entity elect on an annual basis before the due date or extended due date of the business entity's incom…

(a) Before the fifteenth day of the fourth month of the taxable year, an affected business entity shall pay to the Secretary of the Department of Finance and Administration the tax determined under this section. (b) (1) (A) Except as provided in subdivision (b)(1)(B) of this sect…

(a) Except as otherwise provided in this section, an affected business entity is liable for the tax imposed under this chapter. (b) If an affected business entity fails to pay the full amount of tax due under this chapter, the Secretary of the Department of Finance and Administra…

The Secretary of the Department of Finance and Administration shall administer and enforce this chapter in accordance with the Arkansas Tax Procedure Act, § 26-18-101 et seq.

The interest and penalty provisions in the Arkansas Tax Procedure Act, § 26-18-101 et seq., apply to the tax imposed under this chapter.

(a) As used in this section, “required annual payment” means the lesser of:(1) Ninety percent (90%) of the tax due under this chapter for the taxable year; or(2) If the affected business entity filed a return for the preceding taxable year, one hundred percent (100%) of the tax d…

(a) An affected business entity shall report on a form prescribed and furnished by the Secretary of the Department of Finance and Administration the pro rata interest of each member of the affected business entity. (b) Unless a member of an affected business entity demonstrates t…

Nothing in this subchapter shall be construed to modify or repeal §§ 26-75-303 and 26-75-307 — 26-75-316.

(1) As used in this subchapter:(1) “Calendar quarter” means the three-month period beginning on January 1, April 1, July 1, or October 1;(2) “County” means each of the counties of this state;(3) “Local government” means a city or county;(4) “Municipality” and “city” mean any city…

(a) (1) In addition to all other authority of local governments to levy taxes provided by law, any county acting through its quorum court or any municipality acting through its governing body may levy any tax not otherwise prohibited by law.(2) (A) However, an ordinance levying a…

(a) The Secretary of the Department of Finance and Administration shall collect the tax levied under this subchapter and shall perform all functions incident to the administration, collection, enforcement, and operation of the taxes in the manner and following the procedures that…

(a) There are created on the books of the Treasurer of State, the Auditor of State, and the Secretary of the Department of Finance and Administration a Revenue Local Tax Revolving Fund and a Revenue Local Tax Operating Fund. (b) All taxes collected by the secretary under this sub…

The Secretary of the Department of Finance and Administration shall promulgate reasonable rules not inconsistent with the provisions of this subchapter to implement the enforcement, administration, and collection of the taxes authorized in this subchapter.

(a) (1) No citizen in the State of Arkansas in a county, city, or local community on the grounds of race, color, religion, or national origin shall be excluded from participation in, be denied the benefits of, or be subjected to discrimination of services or participation under a…

(a) (1) (A) In order to promote the expeditious and effective collection of any tax levied under authority of this subchapter, a local government may enter into exchange of tax information agreements with the:(i) Internal Revenue Service;(ii) Secretary of the Department of Financ…

(a) Any county, city of the first class, city of the second class, or incorporated town may adopt an ordinance levying a special local sales or use tax for the use of such county or city or town in an amount not to exceed one-fourth of one percent (.25%), except that no city or t…

(a) On the date of the adoption of an ordinance levying a special local sales and use tax for the benefit of a county, city, or town, the county, city, or town by ordinance shall provide for calling and holding a special election on the question. (b) The special election shall be…

(a) The tax authorized by this section and §§ 26-73-110 and 26-73-111 shall be in addition to all other sales and use taxes now or hereafter authorized for counties, cities of the first class, cities of the second class, and incorporated towns. (b) With the exception of the purpo…

(a) (1) (A) In lieu of using all or a portion of its authority to levy a sales and use tax solely to pay bonded debt under § 14-164-327, the governing body of any municipality or county may adopt an ordinance levying a tax in the amount of one-fourth of one percent (0.25%), one-h…