Title 26, Taxation

(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…

(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…

The title of this subchapter shall be cited as the “Arkansas Compensating Tax Act of 1949”.

(1) As used in this subchapter:(1) “Alcoholic beverage” means a beverage that is suitable for human consumption and contains five-tenths of one percent (0.5%) or more of alcohol by volume;(2) (A) “Bundled transaction” means a retail sale of two (2) or more products, except real p…

(a) The administration of this subchapter is vested in and shall be exercised by the Secretary of the Department of Finance and Administration. (b) The administration cost of this subchapter shall not exceed three percent (3%) of the actual revenues collected.

(a) The Secretary of the Department of Finance and Administration shall promulgate rules and prescribe forms for the proper enforcement of this subchapter. (b) (1) The rules and forms shall be dated and issued under a systematic method of numbering, and copies shall be made avail…

The Secretary of the Department of Finance and Administration shall create within the Revenue Division of the Department of Finance and Administration the Sales and Use Tax Section for the collection, enforcement, and administration of the tax levied by this subchapter.

(a) There is levied and there shall be collected from every person in this state a tax or excise for the privilege of storing, using, distributing, or consuming within this state tangible personal property, specified digital products, a digital code, or a taxable service purchase…

(a) (1) In addition to the excise tax levied upon the privilege of storing, using, distributing, or consuming tangible personal property, specified digital products, a digital code, and taxable services within this state by this subchapter, there is levied an excise tax of one pe…

(a) For the following public carriers, a state compensating tax of three percent (3%) of the gross purchase price is levied on the tangible personal property of:(1) Motor carriers, consisting of tractors, trailers, semitrailers, trucks, buses, and other rolling stock, including r…

(1) The excise tax levied by this subchapter and by any act supplemental to this subchapter is levied on the privilege of storing, using, distributing, or consuming within this state any of the following:(1) (A) Computer software, including prewritten computer software, which sha…

Sales of tangible personal property, specified digital products, a digital code, and services to financial institutions are subject to the state compensating tax levied in this subchapter, the same as such sales to other business corporations.

A bad debt deduction from a taxable sale under this subchapter is allowed and shall be taken in the same manner as provided in § 26-52-309.

(1) There are specifically exempted from the taxes levied in this subchapter:(1) Property or services, the storage, use, distribution, or consumption of which this state is prohibited from taxing under the United States Constitution or laws or the Arkansas Constitution or laws; a…

Unprocessed crude oil is specifically exempted from the taxes levied in this subchapter.

(a) There is specifically exempted from the taxes levied in this subchapter:(1) (A) Only to the extent that the machinery and equipment is purchased and used for the purposes set forth in this subdivision (a)(1), machinery and equipment used directly in the producing, manufacturi…

(a) The tax levied in this subchapter shall not apply to aircraft, aircraft equipment, and railroad parts, cars, and equipment, or to tangible personal property owned or leased by aircraft, airmotive, or railroad companies brought into the State of Arkansas solely and exclusively…

The gross receipts and gross proceeds derived from the sale and purchase of vessels, barges, and towboats of at least a fifty-ton load displacement and parts and labor used in the repair and construction of them are exempt from the state compensating tax levied by this subchapter…

(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…

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.

(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…

(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) …

(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 …

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…