Ark. Code Ann. § 26-52-301 — AR Code / Title 26 / Chapter 52 / Subchapter 3 / Section 26-52-301
Tax levied - Definitions
Status: in_force

Except for food and food ingredients that are taxed under § 26-52-317 and except for used motor vehicles, trailers, and semitrailers that are taxed under § 26-52-324 , there is levied an excise tax of three percent (3%) upon the gross proceeds or gross receipts derived from all sales to any person of the following: (1) The following items: (A) Tangible personal property; (B) Specified digital products sold: (i) To a purchaser who is an end user; and (ii) With the right of permanent use or less than permanent use granted by the seller regardless of whether the use is conditioned on continued payment by the purchaser; and (C) Digital codes; (2) Natural or artificial gas, electricity, water, ice, steam, or any other tangible personal property sold as a utility or provided as a public service; (3) The following services: (A) (i) Service of furnishing rooms, suites, condominiums, townhouses, rental houses, or other accommodations by hotels, apartment hotels, lodging houses, tourist camps, tourist courts, property management companies, accommodations intermediaries, or any other provider of accommodations to transient guests. (ii) As used in subdivision (3)(A)(i) of this section: (a) "Accommodations intermediary" means a person other than the owner, operator, or manager of a room, suite, condominium, townhouse, rental house, or other accommodation; (b) "Furnishing" means brokering, coordinating, making available for, or otherwise arranging for the sale or use of a room, suite, condominium, townhouse, rental house, or other accommodation by a purchaser; and (c) "Transient guests" means individuals who rent accommodations other than their regular place of abode on less than a month-to-month basis; (B) (i) Service of initial installation, alteration, addition, cleaning, refinishing, replacement, and repair of: (a) Motor vehicles; (b) Aircraft; (c) Farm machinery and implements; (d) Motors of all kinds; (e) Tires and batteries; (f) Boats; (g) Electrical appliances and devices; (h) Furniture; (i) Rugs; (j) Flooring; (k) Upholstery; (l) Household appliances; (m) Televisions and radios; (n) Jewelry; (o) Watches and clocks; (p) Engineering instruments; (q) Medical and surgical instruments; (r) Machinery of all kinds; (s) Bicycles; (t) Office machines and equipment; (u) Shoes; (v) Tin and sheetmetal; (w) Mechanical tools; and (x) Shop equipment. (ii) Additionally, the gross receipts tax levied in this section shall not apply to the repair or maintenance of railroad parts, railroad cars, and equipment brought into the State of Arkansas solely and exclusively for the purpose of being repaired, refurbished, modified, or converted within this state. (iii) The General Assembly determines and affirms that the original intent of this subdivision (3) which provides that gross receipts derived from certain services would be subject to the gross receipts tax was not intended to be applicable, nor shall Arkansas gross receipts taxes be collected, with respect to services performed on watches and clocks which are received by mail or common carrier from outside this state and which, after the service is performed, are returned by mail or common carrier or in the repairer's own conveyance to points outside this state. (iv) Additionally, the gross receipts tax levied in this section shall not apply to the repair or remanufacture of industrial metal rollers or platens that have a remanufactured, nonmetallic material covering on all or part of the roller or platen surface which are brought into the State of Arkansas solely and exclusively for the purpose of being repaired or remanufactured in this state and are then shipped back to the state of origin. (v) (a) The gross receipts tax levied in this section shall not apply to the service of alteration, addition, cleaning, refinishing, replacement, or repair of commercial jet aircraft, commercial jet aircraft components, or commercial jet aircraft subcomponents. (b) "Commercial jet aircraft" means any commercial, military, private, or other turbine or turbo jet aircraft having a certified maximum take-off weight of more than twelve thousand five hundred pounds (12,500 lbs.). (vi) The provisions of subdivision (3)(B)(i) of this section shall not apply to the services performed by a temporary or leased employee or other contract laborer on items owned or leased by the employer. The following criteria must be met for a person to be a temporary or leased employee: (a) There must be a written contract with the temporary employment agency, employee leasing company, or other contractor providing the services; (b) The employee, temporary employment agency, employee leasing company, or other contractor must not bear the risk of loss for damages caused during the performance of the contract. The person for whom the services are performed must bear the risk of loss; and (c) The temporary or leased employee or contract laborer is controlled by the employer as if he or she were a full-time permanent employee. "Control" includes, but is not limited to, scheduling work hours, designating work duties, and directing work performance. (vii) (a) Additionally, the gross receipts tax levied in this section shall not apply to the initial installation, alteration, addition, cleaning, refinishing, replacement, or repair of nonmechanical, passive, or manually operated components of buildings or other improvements or structures affixed to real estate, including, but not limited to, the following: (1) Walls; (2) Ceilings; (3) Doors; (4) Locks; (5) Windows; (6) Glass; (7) Heat and air ducts; (8) Roofs; (9) Wiring; (10) Breakers; (11) Breaker boxes; (12) Electrical switches and receptacles; (13) Light fixtures; (14) Pipes; (15) Plumbing fixtures; (16) Fire and security alarms; (17) Intercoms; (18) Sprinkler systems; (19) Parking lots; (20) Fences; (21) Gates; (22) Fireplaces; and (23) Similar components which become a part of real estate after installation, except flooring. (b) A contractor is deemed to be a consumer or user of all tangible personal property, specified digital products, or digital codes used or consumed by the contractor in providing the nontaxable services, in the same manner as when performing any other contract. (c) This subdivision (3)(B)(vii) shall not apply to any services subject to tax pursuant to the terms of subdivision (3)(D) of this section. (viii) The gross receipts tax levied in subdivision (3)(B)(i) of this section shall not apply to the service of initial installation of any property that is specifically exempted from the tax imposed by this chapter; (C) (i) Service of cable television, community antenna television, and any and all other distribution of television, video, or radio services with or without the use of wires provided to subscribers or paying customers or users, including all service charges and rental charges, whether for basic service, premium channels, or other special service, and including installation and repair service charges and any other charges having any connection with the providing of these services. (ii) The tax levied by this section does not apply to services purchased by a radio or television company for use in providing its services. (iii) (a) The tax levied by this section applies to the sale of a subscription for digital audio-visual work and digital audio work to an end user that does not have the right of permanent use granted by the seller and the use is contingent on continued payments by the purchaser. (b) As used in this subdivision (3)(C)(iii): (1) "Digital audio-visual work" means an electronically transferred series of related images that when shown in succession, impart an impression of motion, together with accompanying sounds, if any; and (2) "Digital audio work" means an electronically transferred work that results from the fixation of a series of musical, spoken, or other sounds, including ringtones; and (D) (i) Service of: (a) Providing transportation or delivery of money, property, or valuables by armored car; (b) Providing cleaning or janitorial work; (c) Pool cleaning and servicing; (d) Pager services; (e) Telephone answering services; (f) Lawn care and landscaping services; (g) Parking a motor vehicle or allowing the motor vehicle to be parked; (h) Storing a motor vehicle; (i) Storing furs; and (j) Providing indoor tanning at a tanning salon. (ii) As used in subdivision (3)(D)(i) of this section: (a) "Landscaping" means the installation, preservation, or enhancement of ground covering by planting trees, bushes and shrubbery, grass, flowers, and other types of decorative plants; (b) "Lawn care" means the maintenance, preservation, or enhancement of ground covering of nonresidential property and does not include planting trees, bushes and shrubbery, grass, flowers, and other types of decorative plants; and (c) "Residential" means a single family residence used solely as the principal place of residence of the owner; (4) Printing of all kinds, types, and characters, including the service of overprinting, and photography of all kinds; (5) (A) Tickets or admissions to places of amusement or to athletic, entertainment, or recreational events, or fees for access to or the use of amusement, entertainment, athletic, or recreational facilities. (B) Membership dues paid to a hunting or fishing club that are paid to obtain access to land for the primary purpose of hunting or fishing are excluded from the tax levied in subdivision (5)(A) of this section; (6) (A) Dues and membership fees to: (i) Health spas, health clubs, and fitness clubs; and (ii) Private clubs within the meaning of § 3-9-202 which hold any permit from the Alcoholic Beverage Control Board allowing the sale, dispensing, or serving of alcoholic beverages of any kind on the premises. (B) (i) Except as provided in subdivision (6)(B)(ii) of this section, the gross receipts derived from services provided by or through a health spa, health club, fitness club, or private club shall not be subject to gross receipts tax unless the service is specifically enumerated as a taxable service under this chapter. (ii) The gross receipts derived by a private club from the charges to members for the preparation and serving of mixed drinks or for the cooling and serving of beer and wine shall be subject to gross receipts tax as well as any supplemental taxes as provided by law. (C) Membership dues paid to a hunting or fishing club that are paid to obtain access to land for the primary purpose of hunting or fishing are excluded from the tax levied in subdivision (6)(A) of this section; (7) (A) Contracts, including service contracts, maintenance agreements and extended warranties, which in whole or in part provide for the future performance of or payment for services which are subject to gross receipts tax. (B) The seller of the contract must collect and remit the tax due on the sale of the contract except when the contract is sold simultaneously with a motor vehicle in which case the purchaser of the motor vehicle shall pay gross receipts tax on the purchase of the contract at the time of vehicle registration; and (8) The total gross receipts derived from the retail sale of any device used in playing bingo and any charge for admittance to facilities or for the right to play bingo or other games of chance regardless of whether the activity might otherwise be prohibited by law. Amended by Act 2023, No. 521,§ 1, eff. 10/1/2023. Amended by Act 2021, No. 1013,§ 1, eff. 1/1/2022. Amended by Act 2019, No. 822,§ 21, eff. 10/1/2019. Amended by Act 2019, No. 822,§ 20, eff. 10/1/2019. Amended by Act 2017, No. 141,§ 16, eff. for tax years beginning on and after 1/1/2018. Amended by Act 2017, No. 141,§ 15, eff. for tax years beginning on and after 1/1/2018. Acts 1941, No. 386, § 3; 1945, No. 64, § 1; 1951 (1st Ex. Sess.), No. 8, § 1; 1957, No. 19, § 1; 1959, No. 260, § 1; 1971, No. 214, § 1; 1973, No. 181, § 1; 1977, No. 500, § 1; 1979, No. 585, § 1; 1981, No. 471, § 1; 1981, No. 983, § 1; A.S.A. 1947, §§ 84-1903, 84-1903.4; Acts 1987, No. 27, § 2; 1987, No. 188, § 1; 1989, No. 769, § 1; 1989 (3rd Ex. Sess.), No. 89, § 1; 1992 (1st Ex. Sess.), No. 58, § 2; 1992 (1st Ex. Sess.), No. 61, § 2; 1992 (2nd Ex. Sess.), No. 5, §§ 1, 2; 1993, No. 282, § 1; 1993, No. 1245, § 4; 1995, No. 257, § 1; 1995, No. 284, § 1; 1995, No. 835, § 2; 1995, No. 1040, § 1; 1997, No. 1076, § 2; 1997, No. 1252, § 1; 1997, No. 1263, § 1; 1997, No. 1359, § 32; 1999, No. 1152, § 2; 1999, No. 1348, § 1; 2001, No. 907, § 2; 2001, No. 1064, § 1; 2003, No. 1112, § 1; 2003, No. 1273, § 6; 2003 (2nd Ex. Sess.), No. 107, §§ 5, 6; 2005, No. 1879, § 1; 2007, No. 154, §§ 3, 4; 2007, No. 110, § 3; 2009, No. 384, § 3; 2011, No. 291, § 9.

Except for food and food ingredients that are taxed under § 26-52-317 and except for used motor vehicles, trailers, and semitrailers that are taxed under § 26-52-324 , there is levied an excise tax of three percent (3%) upon the gross proceeds or gross receipts derived from all sales to any person of the following:

(1) The following items: (A) Tangible personal property; (B) Specified digital products sold: (i) To a purchaser who is an end user; and (ii) With the right of permanent use or less than permanent use granted by the seller regardless of whether the use is conditioned on continued payment by the purchaser; and (C) Digital codes;

(A) Tangible personal property;

(B) Specified digital products sold: (i) To a purchaser who is an end user; and (ii) With the right of permanent use or less than permanent use granted by the seller regardless of whether the use is conditioned on continued payment by the purchaser; and

(i) To a purchaser who is an end user; and

(ii) With the right of permanent use or less than permanent use granted by the seller regardless of whether the use is conditioned on continued payment by the purchaser; and

(C) Digital codes;

(2) Natural or artificial gas, electricity, water, ice, steam, or any other tangible personal property sold as a utility or provided as a public service;

(3) The following services: (A) (i) Service of furnishing rooms, suites, condominiums, townhouses, rental houses, or other accommodations by hotels, apartment hotels, lodging houses, tourist camps, tourist courts, property management companies, accommodations intermediaries, or any other provider of accommodations to transient guests. (ii) As used in subdivision (3)(A)(i) of this section: (a) "Accommodations intermediary" means a person other than the owner, operator, or manager of a room, suite, condominium, townhouse, rental house, or other accommodation; (b) "Furnishing" means brokering, coordinating, making available for, or otherwise arranging for the sale or use of a room, suite, condominium, townhouse, rental house, or other accommodation by a purchaser; and (c) "Transient guests" means individuals who rent accommodations other than their regular place of abode on less than a month-to-month basis; (B) (i) Service of initial installation, alteration, addition, cleaning, refinishing, replacement, and repair of: (a) Motor vehicles; (b) Aircraft; (c) Farm machinery and implements; (d) Motors of all kinds; (e) Tires and batteries; (f) Boats; (g) Electrical appliances and devices; (h) Furniture; (i) Rugs; (j) Flooring; (k) Upholstery; (l) Household appliances; (m) Televisions and radios; (n) Jewelry; (o) Watches and clocks; (p) Engineering instruments; (q) Medical and surgical instruments; (r) Machinery of all kinds; (s) Bicycles; (t) Office machines and equipment; (u) Shoes; (v) Tin and sheetmetal; (w) Mechanical tools; and (x) Shop equipment. (ii) Additionally, the gross receipts tax levied in this section shall not apply to the repair or maintenance of railroad parts, railroad cars, and equipment brought into the State of Arkansas solely and exclusively for the purpose of being repaired, refurbished, modified, or converted within this state. (iii) The General Assembly determines and affirms that the original intent of this subdivision (3) which provides that gross receipts derived from certain services would be subject to the gross receipts tax was not intended to be applicable, nor shall Arkansas gross receipts taxes be collected, with respect to services performed on watches and clocks which are received by mail or common carrier from outside this state and which, after the service is performed, are returned by mail or common carrier or in the repairer's own conveyance to points outside this state. (iv) Additionally, the gross receipts tax levied in this section shall not apply to the repair or remanufacture of industrial metal rollers or platens that have a remanufactured, nonmetallic material covering on all or part of the roller or platen surface which are brought into the State of Arkansas solely and exclusively for the purpose of being repaired or remanufactured in this state and are then shipped back to the state of origin. (v) (a) The gross receipts tax levied in this section shall not apply to the service of alteration, addition, cleaning, refinishing, replacement, or repair of commercial jet aircraft, commercial jet aircraft components, or commercial jet aircraft subcomponents. (b) "Commercial jet aircraft" means any commercial, military, private, or other turbine or turbo jet aircraft having a certified maximum take-off weight of more than twelve thousand five hundred pounds (12,500 lbs.). (vi) The provisions of subdivision (3)(B)(i) of this section shall not apply to the services performed by a temporary or leased employee or other contract laborer on items owned or leased by the employer. The following criteria must be met for a person to be a temporary or leased employee: (a) There must be a written contract with the temporary employment agency, employee leasing company, or other contractor providing the services; (b) The employee, temporary employment agency, employee leasing company, or other contractor must not bear the risk of loss for damages caused during the performance of the contract. The person for whom the services are performed must bear the risk of loss; and (c) The temporary or leased employee or contract laborer is controlled by the employer as if he or she were a full-time permanent employee. "Control" includes, but is not limited to, scheduling work hours, designating work duties, and directing work performance. (vii) (a) Additionally, the gross receipts tax levied in this section shall not apply to the initial installation, alteration, addition, cleaning, refinishing, replacement, or repair of nonmechanical, passive, or manually operated components of buildings or other improvements or structures affixed to real estate, including, but not limited to, the following: (1) Walls; (2) Ceilings; (3) Doors; (4) Locks; (5) Windows; (6) Glass; (7) Heat and air ducts; (8) Roofs; (9) Wiring; (10) Breakers; (11) Breaker boxes; (12) Electrical switches and receptacles; (13) Light fixtures; (14) Pipes; (15) Plumbing fixtures; (16) Fire and security alarms; (17) Intercoms; (18) Sprinkler systems; (19) Parking lots; (20) Fences; (21) Gates; (22) Fireplaces; and (23) Similar components which become a part of real estate after installation, except flooring. (b) A contractor is deemed to be a consumer or user of all tangible personal property, specified digital products, or digital codes used or consumed by the contractor in providing the nontaxable services, in the same manner as when performing any other contract. (c) This subdivision (3)(B)(vii) shall not apply to any services subject to tax pursuant to the terms of subdivision (3)(D) of this section. (viii) The gross receipts tax levied in subdivision (3)(B)(i) of this section shall not apply to the service of initial installation of any property that is specifically exempted from the tax imposed by this chapter; (C) (i) Service of cable television, community antenna television, and any and all other distribution of television, video, or radio services with or without the use of wires provided to subscribers or paying customers or users, including all service charges and rental charges, whether for basic service, premium channels, or other special service, and including installation and repair service charges and any other charges having any connection with the providing of these services. (ii) The tax levied by this section does not apply to services purchased by a radio or television company for use in providing its services. (iii) (a) The tax levied by this section applies to the sale of a subscription for digital audio-visual work and digital audio work to an end user that does not have the right of permanent use granted by the seller and the use is contingent on continued payments by the purchaser. (b) As used in this subdivision (3)(C)(iii): (1) "Digital audio-visual work" means an electronically transferred series of related images that when shown in succession, impart an impression of motion, together with accompanying sounds, if any; and (2) "Digital audio work" means an electronically transferred work that results from the fixation of a series of musical, spoken, or other sounds, including ringtones; and (D) (i) Service of: (a) Providing transportation or delivery of money, property, or valuables by armored car; (b) Providing cleaning or janitorial work; (c) Pool cleaning and servicing; (d) Pager services; (e) Telephone answering services; (f) Lawn care and landscaping services; (g) Parking a motor vehicle or allowing the motor vehicle to be parked; (h) Storing a motor vehicle; (i) Storing furs; and (j) Providing indoor tanning at a tanning salon. (ii) As used in subdivision (3)(D)(i) of this section: (a) "Landscaping" means the installation, preservation, or enhancement of ground covering by planting trees, bushes and shrubbery, grass, flowers, and other types of decorative plants; (b) "Lawn care" means the maintenance, preservation, or enhancement of ground covering of nonresidential property and does not include planting trees, bushes and shrubbery, grass, flowers, and other types of decorative plants; and (c) "Residential" means a single family residence used solely as the principal place of residence of the owner;

(A) (i) Service of furnishing rooms, suites, condominiums, townhouses, rental houses, or other accommodations by hotels, apartment hotels, lodging houses, tourist camps, tourist courts, property management companies, accommodations intermediaries, or any other provider of accommodations to transient guests. (ii) As used in subdivision (3)(A)(i) of this section: (a) "Accommodations intermediary" means a person other than the owner, operator, or manager of a room, suite, condominium, townhouse, rental house, or other accommodation; (b) "Furnishing" means brokering, coordinating, making available for, or otherwise arranging for the sale or use of a room, suite, condominium, townhouse, rental house, or other accommodation by a purchaser; and (c) "Transient guests" means individuals who rent accommodations other than their regular place of abode on less than a month-to-month basis;

(i) Service of furnishing rooms, suites, condominiums, townhouses, rental houses, or other accommodations by hotels, apartment hotels, lodging houses, tourist camps, tourist courts, property management companies, accommodations intermediaries, or any other provider of accommodations to transient guests.

(ii) As used in subdivision (3)(A)(i) of this section: (a) "Accommodations intermediary" means a person other than the owner, operator, or manager of a room, suite, condominium, townhouse, rental house, or other accommodation; (b) "Furnishing" means brokering, coordinating, making available for, or otherwise arranging for the sale or use of a room, suite, condominium, townhouse, rental house, or other accommodation by a purchaser; and (c) "Transient guests" means individuals who rent accommodations other than their regular place of abode on less than a month-to-month basis;

(a) "Accommodations intermediary" means a person other than the owner, operator, or manager of a room, suite, condominium, townhouse, rental house, or other accommodation;

(b) "Furnishing" means brokering, coordinating, making available for, or otherwise arranging for the sale or use of a room, suite, condominium, townhouse, rental house, or other accommodation by a purchaser; and

(c) "Transient guests" means individuals who rent accommodations other than their regular place of abode on less than a month-to-month basis;

(B) (i) Service of initial installation, alteration, addition, cleaning, refinishing, replacement, and repair of: (a) Motor vehicles; (b) Aircraft; (c) Farm machinery and implements; (d) Motors of all kinds; (e) Tires and batteries; (f) Boats; (g) Electrical appliances and devices; (h) Furniture; (i) Rugs; (j) Flooring; (k) Upholstery; (l) Household appliances; (m) Televisions and radios; (n) Jewelry; (o) Watches and clocks; (p) Engineering instruments; (q) Medical and surgical instruments; (r) Machinery of all kinds; (s) Bicycles; (t) Office machines and equipment; (u) Shoes; (v) Tin and sheetmetal; (w) Mechanical tools; and (x) Shop equipment. (ii) Additionally, the gross receipts tax levied in this section shall not apply to the repair or maintenance of railroad parts, railroad cars, and equipment brought into the State of Arkansas solely and exclusively for the purpose of being repaired, refurbished, modified, or converted within this state. (iii) The General Assembly determines and affirms that the original intent of this subdivision (3) which provides that gross receipts derived from certain services would be subject to the gross receipts tax was not intended to be applicable, nor shall Arkansas gross receipts taxes be collected, with respect to services performed on watches and clocks which are received by mail or common carrier from outside this state and which, after the service is performed, are returned by mail or common carrier or in the repairer's own conveyance to points outside this state. (iv) Additionally, the gross receipts tax levied in this section shall not apply to the repair or remanufacture of industrial metal rollers or platens that have a remanufactured, nonmetallic material covering on all or part of the roller or platen surface which are brought into the State of Arkansas solely and exclusively for the purpose of being repaired or remanufactured in this state and are then shipped back to the state of origin. (v) (a) The gross receipts tax levied in this section shall not apply to the service of alteration, addition, cleaning, refinishing, replacement, or repair of commercial jet aircraft, commercial jet aircraft components, or commercial jet aircraft subcomponents. (b) "Commercial jet aircraft" means any commercial, military, private, or other turbine or turbo jet aircraft having a certified maximum take-off weight of more than twelve thousand five hundred pounds (12,500 lbs.). (vi) The provisions of subdivision (3)(B)(i) of this section shall not apply to the services performed by a temporary or leased employee or other contract laborer on items owned or leased by the employer. The following criteria must be met for a person to be a temporary or leased employee: (a) There must be a written contract with the temporary employment agency, employee leasing company, or other contractor providing the services; (b) The employee, temporary employment agency, employee leasing company, or other contractor must not bear the risk of loss for damages caused during the performance of the contract. The person for whom the services are performed must bear the risk of loss; and (c) The temporary or leased employee or contract laborer is controlled by the employer as if he or she were a full-time permanent employee. "Control" includes, but is not limited to, scheduling work hours, designating work duties, and directing work performance. (vii) (a) Additionally, the gross receipts tax levied in this section shall not apply to the initial installation, alteration, addition, cleaning, refinishing, replacement, or repair of nonmechanical, passive, or manually operated components of buildings or other improvements or structures affixed to real estate, including, but not limited to, the following: (1) Walls; (2) Ceilings; (3) Doors; (4) Locks; (5) Windows; (6) Glass; (7) Heat and air ducts; (8) Roofs; (9) Wiring; (10) Breakers; (11) Breaker boxes; (12) Electrical switches and receptacles; (13) Light fixtures; (14) Pipes; (15) Plumbing fixtures; (16) Fire and security alarms; (17) Intercoms; (18) Sprinkler systems; (19) Parking lots; (20) Fences; (21) Gates; (22) Fireplaces; and (23) Similar components which become a part of real estate after installation, except flooring. (b) A contractor is deemed to be a consumer or user of all tangible personal property, specified digital products, or digital codes used or consumed by the contractor in providing the nontaxable services, in the same manner as when performing any other contract. (c) This subdivision (3)(B)(vii) shall not apply to any services subject to tax pursuant to the terms of subdivision (3)(D) of this section. (viii) The gross receipts tax levied in subdivision (3)(B)(i) of this section shall not apply to the service of initial installation of any property that is specifically exempted from the tax imposed by this chapter;

(i) Service of initial installation, alteration, addition, cleaning, refinishing, replacement, and repair of: (a) Motor vehicles; (b) Aircraft; (c) Farm machinery and implements; (d) Motors of all kinds; (e) Tires and batteries; (f) Boats; (g) Electrical appliances and devices; (h) Furniture; (i) Rugs; (j) Flooring; (k) Upholstery; (l) Household appliances; (m) Televisions and radios; (n) Jewelry; (o) Watches and clocks; (p) Engineering instruments; (q) Medical and surgical instruments; (r) Machinery of all kinds; (s) Bicycles; (t) Office machines and equipment; (u) Shoes; (v) Tin and sheetmetal; (w) Mechanical tools; and (x) Shop equipment.

(a) Motor vehicles;

(b) Aircraft;

(c) Farm machinery and implements;

(d) Motors of all kinds;

(e) Tires and batteries;

(f) Boats;

(g) Electrical appliances and devices;

(h) Furniture;

(i) Rugs;

(j) Flooring;

(k) Upholstery;

(l) Household appliances;

(m) Televisions and radios;

(n) Jewelry;

(o) Watches and clocks;

(p) Engineering instruments;

(q) Medical and surgical instruments;

(r) Machinery of all kinds;

(s) Bicycles;

(t) Office machines and equipment;

(u) Shoes;

(v) Tin and sheetmetal;

(w) Mechanical tools; and

(x) Shop equipment.

(ii) Additionally, the gross receipts tax levied in this section shall not apply to the repair or maintenance of railroad parts, railroad cars, and equipment brought into the State of Arkansas solely and exclusively for the purpose of being repaired, refurbished, modified, or converted within this state.

(iii) The General Assembly determines and affirms that the original intent of this subdivision (3) which provides that gross receipts derived from certain services would be subject to the gross receipts tax was not intended to be applicable, nor shall Arkansas gross receipts taxes be collected, with respect to services performed on watches and clocks which are received by mail or common carrier from outside this state and which, after the service is performed, are returned by mail or common carrier or in the repairer's own conveyance to points outside this state.

(iv) Additionally, the gross receipts tax levied in this section shall not apply to the repair or remanufacture of industrial metal rollers or platens that have a remanufactured, nonmetallic material covering on all or part of the roller or platen surface which are brought into the State of Arkansas solely and exclusively for the purpose of being repaired or remanufactured in this state and are then shipped back to the state of origin.

(v) (a) The gross receipts tax levied in this section shall not apply to the service of alteration, addition, cleaning, refinishing, replacement, or repair of commercial jet aircraft, commercial jet aircraft components, or commercial jet aircraft subcomponents. (b) "Commercial jet aircraft" means any commercial, military, private, or other turbine or turbo jet aircraft having a certified maximum take-off weight of more than twelve thousand five hundred pounds (12,500 lbs.).

(a) The gross receipts tax levied in this section shall not apply to the service of alteration, addition, cleaning, refinishing, replacement, or repair of commercial jet aircraft, commercial jet aircraft components, or commercial jet aircraft subcomponents.

(b) "Commercial jet aircraft" means any commercial, military, private, or other turbine or turbo jet aircraft having a certified maximum take-off weight of more than twelve thousand five hundred pounds (12,500 lbs.).

(vi) The provisions of subdivision (3)(B)(i) of this section shall not apply to the services performed by a temporary or leased employee or other contract laborer on items owned or leased by the employer. The following criteria must be met for a person to be a temporary or leased employee: (a) There must be a written contract with the temporary employment agency, employee leasing company, or other contractor providing the services; (b) The employee, temporary employment agency, employee leasing company, or other contractor must not bear the risk of loss for damages caused during the performance of the contract. The person for whom the services are performed must bear the risk of loss; and (c) The temporary or leased employee or contract laborer is controlled by the employer as if he or she were a full-time permanent employee. "Control" includes, but is not limited to, scheduling work hours, designating work duties, and directing work performance.

(a) There must be a written contract with the temporary employment agency, employee leasing company, or other contractor providing the services;

(b) The employee, temporary employment agency, employee leasing company, or other contractor must not bear the risk of loss for damages caused during the performance of the contract. The person for whom the services are performed must bear the risk of loss; and

(c) The temporary or leased employee or contract laborer is controlled by the employer as if he or she were a full-time permanent employee. "Control" includes, but is not limited to, scheduling work hours, designating work duties, and directing work performance.

(vii) (a) Additionally, the gross receipts tax levied in this section shall not apply to the initial installation, alteration, addition, cleaning, refinishing, replacement, or repair of nonmechanical, passive, or manually operated components of buildings or other improvements or structures affixed to real estate, including, but not limited to, the following: (1) Walls; (2) Ceilings; (3) Doors; (4) Locks; (5) Windows; (6) Glass; (7) Heat and air ducts; (8) Roofs; (9) Wiring; (10) Breakers; (11) Breaker boxes; (12) Electrical switches and receptacles; (13) Light fixtures; (14) Pipes; (15) Plumbing fixtures; (16) Fire and security alarms; (17) Intercoms; (18) Sprinkler systems; (19) Parking lots; (20) Fences; (21) Gates; (22) Fireplaces; and (23) Similar components which become a part of real estate after installation, except flooring. (b) A contractor is deemed to be a consumer or user of all tangible personal property, specified digital products, or digital codes used or consumed by the contractor in providing the nontaxable services, in the same manner as when performing any other contract. (c) This subdivision (3)(B)(vii) shall not apply to any services subject to tax pursuant to the terms of subdivision (3)(D) of this section.

(a) Additionally, the gross receipts tax levied in this section shall not apply to the initial installation, alteration, addition, cleaning, refinishing, replacement, or repair of nonmechanical, passive, or manually operated components of buildings or other improvements or structures affixed to real estate, including, but not limited to, the following: (1) Walls; (2) Ceilings; (3) Doors; (4) Locks; (5) Windows; (6) Glass; (7) Heat and air ducts; (8) Roofs; (9) Wiring; (10) Breakers; (11) Breaker boxes; (12) Electrical switches and receptacles; (13) Light fixtures; (14) Pipes; (15) Plumbing fixtures; (16) Fire and security alarms; (17) Intercoms; (18) Sprinkler systems; (19) Parking lots; (20) Fences; (21) Gates; (22) Fireplaces; and (23) Similar components which become a part of real estate after installation, except flooring.

(1) Walls;

(2) Ceilings;

(3) Doors;

(4) Locks;

(5) Windows;

(6) Glass;

(7) Heat and air ducts;

(8) Roofs;

(9) Wiring;

(10) Breakers;

(11) Breaker boxes;

(12) Electrical switches and receptacles;

(13) Light fixtures;

(14) Pipes;

(15) Plumbing fixtures;

(16) Fire and security alarms;

(17) Intercoms;

(18) Sprinkler systems;

(19) Parking lots;

(20) Fences;

(21) Gates;

(22) Fireplaces; and

(23) Similar components which become a part of real estate after installation, except flooring.

(b) A contractor is deemed to be a consumer or user of all tangible personal property, specified digital products, or digital codes used or consumed by the contractor in providing the nontaxable services, in the same manner as when performing any other contract.

(c) This subdivision (3)(B)(vii) shall not apply to any services subject to tax pursuant to the terms of subdivision (3)(D) of this section.

(viii) The gross receipts tax levied in subdivision (3)(B)(i) of this section shall not apply to the service of initial installation of any property that is specifically exempted from the tax imposed by this chapter;

(C) (i) Service of cable television, community antenna television, and any and all other distribution of television, video, or radio services with or without the use of wires provided to subscribers or paying customers or users, including all service charges and rental charges, whether for basic service, premium channels, or other special service, and including installation and repair service charges and any other charges having any connection with the providing of these services. (ii) The tax levied by this section does not apply to services purchased by a radio or television company for use in providing its services. (iii) (a) The tax levied by this section applies to the sale of a subscription for digital audio-visual work and digital audio work to an end user that does not have the right of permanent use granted by the seller and the use is contingent on continued payments by the purchaser. (b) As used in this subdivision (3)(C)(iii): (1) "Digital audio-visual work" means an electronically transferred series of related images that when shown in succession, impart an impression of motion, together with accompanying sounds, if any; and (2) "Digital audio work" means an electronically transferred work that results from the fixation of a series of musical, spoken, or other sounds, including ringtones; and

(i) Service of cable television, community antenna television, and any and all other distribution of television, video, or radio services with or without the use of wires provided to subscribers or paying customers or users, including all service charges and rental charges, whether for basic service, premium channels, or other special service, and including installation and repair service charges and any other charges having any connection with the providing of these services.

(ii) The tax levied by this section does not apply to services purchased by a radio or television company for use in providing its services.

(iii) (a) The tax levied by this section applies to the sale of a subscription for digital audio-visual work and digital audio work to an end user that does not have the right of permanent use granted by the seller and the use is contingent on continued payments by the purchaser. (b) As used in this subdivision (3)(C)(iii): (1) "Digital audio-visual work" means an electronically transferred series of related images that when shown in succession, impart an impression of motion, together with accompanying sounds, if any; and (2) "Digital audio work" means an electronically transferred work that results from the fixation of a series of musical, spoken, or other sounds, including ringtones; and

(a) The tax levied by this section applies to the sale of a subscription for digital audio-visual work and digital audio work to an end user that does not have the right of permanent use granted by the seller and the use is contingent on continued payments by the purchaser.

(b) As used in this subdivision (3)(C)(iii): (1) "Digital audio-visual work" means an electronically transferred series of related images that when shown in succession, impart an impression of motion, together with accompanying sounds, if any; and (2) "Digital audio work" means an electronically transferred work that results from the fixation of a series of musical, spoken, or other sounds, including ringtones; and

(1) "Digital audio-visual work" means an electronically transferred series of related images that when shown in succession, impart an impression of motion, together with accompanying sounds, if any; and

(2) "Digital audio work" means an electronically transferred work that results from the fixation of a series of musical, spoken, or other sounds, including ringtones; and

(D) (i) Service of: (a) Providing transportation or delivery of money, property, or valuables by armored car; (b) Providing cleaning or janitorial work; (c) Pool cleaning and servicing; (d) Pager services; (e) Telephone answering services; (f) Lawn care and landscaping services; (g) Parking a motor vehicle or allowing the motor vehicle to be parked; (h) Storing a motor vehicle; (i) Storing furs; and (j) Providing indoor tanning at a tanning salon. (ii) As used in subdivision (3)(D)(i) of this section: (a) "Landscaping" means the installation, preservation, or enhancement of ground covering by planting trees, bushes and shrubbery, grass, flowers, and other types of decorative plants; (b) "Lawn care" means the maintenance, preservation, or enhancement of ground covering of nonresidential property and does not include planting trees, bushes and shrubbery, grass, flowers, and other types of decorative plants; and (c) "Residential" means a single family residence used solely as the principal place of residence of the owner;

(i) Service of: (a) Providing transportation or delivery of money, property, or valuables by armored car; (b) Providing cleaning or janitorial work; (c) Pool cleaning and servicing; (d) Pager services; (e) Telephone answering services; (f) Lawn care and landscaping services; (g) Parking a motor vehicle or allowing the motor vehicle to be parked; (h) Storing a motor vehicle; (i) Storing furs; and (j) Providing indoor tanning at a tanning salon.

(a) Providing transportation or delivery of money, property, or valuables by armored car;

(b) Providing cleaning or janitorial work;

(c) Pool cleaning and servicing;

(d) Pager services;

(e) Telephone answering services;

(f) Lawn care and landscaping services;

(g) Parking a motor vehicle or allowing the motor vehicle to be parked;

(h) Storing a motor vehicle;

(i) Storing furs; and

(j) Providing indoor tanning at a tanning salon.

(ii) As used in subdivision (3)(D)(i) of this section: (a) "Landscaping" means the installation, preservation, or enhancement of ground covering by planting trees, bushes and shrubbery, grass, flowers, and other types of decorative plants; (b) "Lawn care" means the maintenance, preservation, or enhancement of ground covering of nonresidential property and does not include planting trees, bushes and shrubbery, grass, flowers, and other types of decorative plants; and (c) "Residential" means a single family residence used solely as the principal place of residence of the owner;

(a) "Landscaping" means the installation, preservation, or enhancement of ground covering by planting trees, bushes and shrubbery, grass, flowers, and other types of decorative plants;

(b) "Lawn care" means the maintenance, preservation, or enhancement of ground covering of nonresidential property and does not include planting trees, bushes and shrubbery, grass, flowers, and other types of decorative plants; and

(c) "Residential" means a single family residence used solely as the principal place of residence of the owner;

(4) Printing of all kinds, types, and characters, including the service of overprinting, and photography of all kinds;

(5) (A) Tickets or admissions to places of amusement or to athletic, entertainment, or recreational events, or fees for access to or the use of amusement, entertainment, athletic, or recreational facilities. (B) Membership dues paid to a hunting or fishing club that are paid to obtain access to land for the primary purpose of hunting or fishing are excluded from the tax levied in subdivision (5)(A) of this section;

(A) Tickets or admissions to places of amusement or to athletic, entertainment, or recreational events, or fees for access to or the use of amusement, entertainment, athletic, or recreational facilities.

(B) Membership dues paid to a hunting or fishing club that are paid to obtain access to land for the primary purpose of hunting or fishing are excluded from the tax levied in subdivision (5)(A) of this section;

(6) (A) Dues and membership fees to: (i) Health spas, health clubs, and fitness clubs; and (ii) Private clubs within the meaning of § 3-9-202 which hold any permit from the Alcoholic Beverage Control Board allowing the sale, dispensing, or serving of alcoholic beverages of any kind on the premises. (B) (i) Except as provided in subdivision (6)(B)(ii) of this section, the gross receipts derived from services provided by or through a health spa, health club, fitness club, or private club shall not be subject to gross receipts tax unless the service is specifically enumerated as a taxable service under this chapter. (ii) The gross receipts derived by a private club from the charges to members for the preparation and serving of mixed drinks or for the cooling and serving of beer and wine shall be subject to gross receipts tax as well as any supplemental taxes as provided by law. (C) Membership dues paid to a hunting or fishing club that are paid to obtain access to land for the primary purpose of hunting or fishing are excluded from the tax levied in subdivision (6)(A) of this section;

(A) Dues and membership fees to: (i) Health spas, health clubs, and fitness clubs; and (ii) Private clubs within the meaning of § 3-9-202 which hold any permit from the Alcoholic Beverage Control Board allowing the sale, dispensing, or serving of alcoholic beverages of any kind on the premises.

(i) Health spas, health clubs, and fitness clubs; and

(ii) Private clubs within the meaning of § 3-9-202 which hold any permit from the Alcoholic Beverage Control Board allowing the sale, dispensing, or serving of alcoholic beverages of any kind on the premises.

(B) (i) Except as provided in subdivision (6)(B)(ii) of this section, the gross receipts derived from services provided by or through a health spa, health club, fitness club, or private club shall not be subject to gross receipts tax unless the service is specifically enumerated as a taxable service under this chapter. (ii) The gross receipts derived by a private club from the charges to members for the preparation and serving of mixed drinks or for the cooling and serving of beer and wine shall be subject to gross receipts tax as well as any supplemental taxes as provided by law.

(i) Except as provided in subdivision (6)(B)(ii) of this section, the gross receipts derived from services provided by or through a health spa, health club, fitness club, or private club shall not be subject to gross receipts tax unless the service is specifically enumerated as a taxable service under this chapter.

(ii) The gross receipts derived by a private club from the charges to members for the preparation and serving of mixed drinks or for the cooling and serving of beer and wine shall be subject to gross receipts tax as well as any supplemental taxes as provided by law.

(C) Membership dues paid to a hunting or fishing club that are paid to obtain access to land for the primary purpose of hunting or fishing are excluded from the tax levied in subdivision (6)(A) of this section;

(7) (A) Contracts, including service contracts, maintenance agreements and extended warranties, which in whole or in part provide for the future performance of or payment for services which are subject to gross receipts tax. (B) The seller of the contract must collect and remit the tax due on the sale of the contract except when the contract is sold simultaneously with a motor vehicle in which case the purchaser of the motor vehicle shall pay gross receipts tax on the purchase of the contract at the time of vehicle registration; and

(A) Contracts, including service contracts, maintenance agreements and extended warranties, which in whole or in part provide for the future performance of or payment for services which are subject to gross receipts tax.

(B) The seller of the contract must collect and remit the tax due on the sale of the contract except when the contract is sold simultaneously with a motor vehicle in which case the purchaser of the motor vehicle shall pay gross receipts tax on the purchase of the contract at the time of vehicle registration; and

(8) The total gross receipts derived from the retail sale of any device used in playing bingo and any charge for admittance to facilities or for the right to play bingo or other games of chance regardless of whether the activity might otherwise be prohibited by law.

Amended by Act 2023, No. 521,§ 1, eff. 10/1/2023.

Amended by Act 2021, No. 1013,§ 1, eff. 1/1/2022.

Amended by Act 2019, No. 822,§ 21, eff. 10/1/2019.

Amended by Act 2019, No. 822,§ 20, eff. 10/1/2019.

Amended by Act 2017, No. 141,§ 16, eff. for tax years beginning on and after 1/1/2018.

Amended by Act 2017, No. 141,§ 15, eff. for tax years beginning on and after 1/1/2018.

Acts 1941, No. 386, § 3; 1945, No. 64, § 1; 1951 (1st Ex. Sess.), No. 8, § 1; 1957, No. 19, § 1; 1959, No. 260, § 1; 1971, No. 214, § 1; 1973, No. 181, § 1; 1977, No. 500, § 1; 1979, No. 585, § 1; 1981, No. 471, § 1; 1981, No. 983, § 1; A.S.A. 1947, §§ 84-1903, 84-1903.4; Acts 1987, No. 27, § 2; 1987, No. 188, § 1; 1989, No. 769, § 1; 1989 (3rd Ex. Sess.), No. 89, § 1; 1992 (1st Ex. Sess.), No. 58, § 2; 1992 (1st Ex. Sess.), No. 61, § 2; 1992 (2nd Ex. Sess.), No. 5, §§ 1, 2; 1993, No. 282, § 1; 1993, No. 1245, § 4; 1995, No. 257, § 1; 1995, No. 284, § 1; 1995, No. 835, § 2; 1995, No. 1040, § 1; 1997, No. 1076, § 2; 1997, No. 1252, § 1; 1997, No. 1263, § 1; 1997, No. 1359, § 32; 1999, No. 1152, § 2; 1999, No. 1348, § 1; 2001, No. 907, § 2; 2001, No. 1064, § 1; 2003, No. 1112, § 1; 2003, No. 1273, § 6; 2003 (2nd Ex. Sess.), No. 107, §§ 5, 6; 2005, No. 1879, § 1; 2007, No. 154, §§ 3, 4; 2007, No. 110, § 3; 2009, No. 384, § 3; 2011, No. 291, § 9.
Ark. Code Ann. § 26-82-113 — AR Code / Title 26 / Chapter 82 / Section 26-82-113
Trust funds - Administration
Status: in_force

(a) (1) (A) Money reported as local sales and use taxes that was collected in local taxing jurisdictions that is not immediately identifiable and money collected in local jurisdictions that do not have a local sales and use tax shall be deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes. (B) When a local tax jurisdiction is identified for money that has been deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes, the money shall be transferred to the Local Sales and Use Tax Trust Fund. (C) If the total amount in the Identification Pending Trust Fund for Local Sales and Use Taxes exceeds fifty thousand dollars ($50,000), the Treasurer of State shall transfer any amount in excess of fifty thousand dollars ($50,000) to general revenues. (2) (A) (i) Money reported as local sales and use taxes that was collected by an out-of-state vendor and that is not identifiable shall be deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes. (ii) Any funds deposited under subdivision (a)(2)(A)(i) of this section shall not be included for computation of transfer to general revenue in subdivision (a)(1) of this section. (B) The Treasurer of State shall distribute unidentified local sales and use taxes collected by out-of-state vendors to the county treasurers and city treasurers as determined by their proportionate share of distribution from the Local Sales and Use Tax Trust Fund on a monthly basis. (b) (1) The Treasurer of State shall review the flow of moneys through the Local Sales and Use Tax Trust Fund in the State Treasury for the purpose of estimating the amount of the moneys that may be surplus to the immediate requirements of the Local Sales and Use Tax Trust Fund. (2) (A) After making an estimate under subdivision (b)(1) of this section, the Treasurer of State shall invest the estimated surplus amount in certificates of deposit issued by any financial institution located in the state. (B) All interest income derived from the certificates of deposit shall be credited as trust fund income to the Local Sales and Use Tax Trust Fund. (3) The Treasurer of State shall transmit monthly to the county treasurers and city treasurers their proportionate share of the interest derived from the investment of the Local Sales and Use Tax Trust Fund under this subsection. Amended by Act 2013, No. 1135,§ 20, eff. 8/16/2013. Acts 2011, No. 828, § 1.

(a) (1) (A) Money reported as local sales and use taxes that was collected in local taxing jurisdictions that is not immediately identifiable and money collected in local jurisdictions that do not have a local sales and use tax shall be deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes. (B) When a local tax jurisdiction is identified for money that has been deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes, the money shall be transferred to the Local Sales and Use Tax Trust Fund. (C) If the total amount in the Identification Pending Trust Fund for Local Sales and Use Taxes exceeds fifty thousand dollars ($50,000), the Treasurer of State shall transfer any amount in excess of fifty thousand dollars ($50,000) to general revenues. (2) (A) (i) Money reported as local sales and use taxes that was collected by an out-of-state vendor and that is not identifiable shall be deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes. (ii) Any funds deposited under subdivision (a)(2)(A)(i) of this section shall not be included for computation of transfer to general revenue in subdivision (a)(1) of this section. (B) The Treasurer of State shall distribute unidentified local sales and use taxes collected by out-of-state vendors to the county treasurers and city treasurers as determined by their proportionate share of distribution from the Local Sales and Use Tax Trust Fund on a monthly basis.

(1) (A) Money reported as local sales and use taxes that was collected in local taxing jurisdictions that is not immediately identifiable and money collected in local jurisdictions that do not have a local sales and use tax shall be deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes. (B) When a local tax jurisdiction is identified for money that has been deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes, the money shall be transferred to the Local Sales and Use Tax Trust Fund. (C) If the total amount in the Identification Pending Trust Fund for Local Sales and Use Taxes exceeds fifty thousand dollars ($50,000), the Treasurer of State shall transfer any amount in excess of fifty thousand dollars ($50,000) to general revenues.

(A) Money reported as local sales and use taxes that was collected in local taxing jurisdictions that is not immediately identifiable and money collected in local jurisdictions that do not have a local sales and use tax shall be deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes.

(B) When a local tax jurisdiction is identified for money that has been deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes, the money shall be transferred to the Local Sales and Use Tax Trust Fund.

(C) If the total amount in the Identification Pending Trust Fund for Local Sales and Use Taxes exceeds fifty thousand dollars ($50,000), the Treasurer of State shall transfer any amount in excess of fifty thousand dollars ($50,000) to general revenues.

(2) (A) (i) Money reported as local sales and use taxes that was collected by an out-of-state vendor and that is not identifiable shall be deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes. (ii) Any funds deposited under subdivision (a)(2)(A)(i) of this section shall not be included for computation of transfer to general revenue in subdivision (a)(1) of this section. (B) The Treasurer of State shall distribute unidentified local sales and use taxes collected by out-of-state vendors to the county treasurers and city treasurers as determined by their proportionate share of distribution from the Local Sales and Use Tax Trust Fund on a monthly basis.

(A) (i) Money reported as local sales and use taxes that was collected by an out-of-state vendor and that is not identifiable shall be deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes. (ii) Any funds deposited under subdivision (a)(2)(A)(i) of this section shall not be included for computation of transfer to general revenue in subdivision (a)(1) of this section.

(i) Money reported as local sales and use taxes that was collected by an out-of-state vendor and that is not identifiable shall be deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes.

(ii) Any funds deposited under subdivision (a)(2)(A)(i) of this section shall not be included for computation of transfer to general revenue in subdivision (a)(1) of this section.

(B) The Treasurer of State shall distribute unidentified local sales and use taxes collected by out-of-state vendors to the county treasurers and city treasurers as determined by their proportionate share of distribution from the Local Sales and Use Tax Trust Fund on a monthly basis.

(b) (1) The Treasurer of State shall review the flow of moneys through the Local Sales and Use Tax Trust Fund in the State Treasury for the purpose of estimating the amount of the moneys that may be surplus to the immediate requirements of the Local Sales and Use Tax Trust Fund. (2) (A) After making an estimate under subdivision (b)(1) of this section, the Treasurer of State shall invest the estimated surplus amount in certificates of deposit issued by any financial institution located in the state. (B) All interest income derived from the certificates of deposit shall be credited as trust fund income to the Local Sales and Use Tax Trust Fund. (3) The Treasurer of State shall transmit monthly to the county treasurers and city treasurers their proportionate share of the interest derived from the investment of the Local Sales and Use Tax Trust Fund under this subsection.

(1) The Treasurer of State shall review the flow of moneys through the Local Sales and Use Tax Trust Fund in the State Treasury for the purpose of estimating the amount of the moneys that may be surplus to the immediate requirements of the Local Sales and Use Tax Trust Fund.

(2) (A) After making an estimate under subdivision (b)(1) of this section, the Treasurer of State shall invest the estimated surplus amount in certificates of deposit issued by any financial institution located in the state. (B) All interest income derived from the certificates of deposit shall be credited as trust fund income to the Local Sales and Use Tax Trust Fund.

(A) After making an estimate under subdivision (b)(1) of this section, the Treasurer of State shall invest the estimated surplus amount in certificates of deposit issued by any financial institution located in the state.

(B) All interest income derived from the certificates of deposit shall be credited as trust fund income to the Local Sales and Use Tax Trust Fund.

(3) The Treasurer of State shall transmit monthly to the county treasurers and city treasurers their proportionate share of the interest derived from the investment of the Local Sales and Use Tax Trust Fund under this subsection.

Amended by Act 2013, No. 1135,§ 20, eff. 8/16/2013.

Acts 2011, No. 828, § 1.
Ark. Code Ann. § 26-80-403 — AR Code / Title 26 / Chapter 80 / Subchapter 4 / Section 26-80-403
Establishment of compliance
Status: in_force

Compliance with the uniform rate of tax shall be established by the Division of Elementary and Secondary Education in coordination with the Assessment Coordination Division. Amended by Act 2019, No. 910,§ 2406, eff. 7/1/2019. Acts 2003 (2nd Ex. Sess.), No. 105, § 2.

Compliance with the uniform rate of tax shall be established by the Division of Elementary and Secondary Education in coordination with the Assessment Coordination Division.

Amended by Act 2019, No. 910,§ 2406, eff. 7/1/2019.

Acts 2003 (2nd Ex. Sess.), No. 105, § 2.
Ark. Code Ann. § 26-75-217 — AR Code / Title 26 / Chapter 75 / Subchapter 2 / Section 26-75-217
Disposition of funds
Status: in_force

(a) (1) The Treasurer of State shall transmit to the treasurer or financial officer of each such city that city's share of local sales and use taxes collected under this subchapter periodically as promptly as feasible. Transmittals required under this subchapter shall be made at least monthly in each state fiscal year. Funds so transmitted may be used by the city for any purpose for which the city's general funds may be used. (2) Before transmitting such funds, the Treasurer of State shall deduct three percent (3%) of the sum collected from each such city during such period as a charge by the state for its services specified in this subchapter, and the amount so deducted shall be deposited by the Treasurer of State to the credit of the account of the Constitutional Officers Fund and the State Central Services Fund. (b) (1) The Treasurer of State is authorized to retain in the suspense account of any city a portion of the city's share of the tax collected under this subchapter. Such balance so retained in the suspense account shall not exceed five percent (5%) of the amount remitted to the city. (2) The Treasurer of State is authorized to make refunds from the suspense account of any city for overpayments made to such accounts, after such refunds have been approved by the Secretary of the Department of Finance and Administration, and to redeem dishonored checks and drafts deposited to the credit of the suspense account of such cities. (c) (1) When any city shall adopt the local sales and use tax and shall thereafter abolish such tax, the Treasurer of State shall retain in the suspense account of such city for a period of one (1) year five percent (5%) of the final remittance to such city at the time of termination of collection of such tax in the city to cover possible refunds for overpayment of the tax and to redeem dishonored checks and drafts deposited to the credit of such accounts. (2) After one (1) year has elapsed after the effective date of abolishment of such tax, the Treasurer of State shall remit the balance of such account to the city and close the account. After this one-year period has lapsed and the account is closed, no refund will be allowed. (d) Any moneys collected which as indicated by a certified copy of an ordinance of the city previously filed with the secretary and the Treasurer of State are pledged to secure lease rentals or the payment of bonds authorized by this subchapter shall not be deposited into the State Treasury but shall be deposited by the Treasurer of State into banks designated by the city as cash funds and transmitted to the city subject to the charges payable and retainage authorized in this section. Charges deducted shall be transmitted to the Treasurer of State, and amounts retained shall be retained by the Treasurer of State as cash funds. (e) (1) Except for revenue collected under subdivision (e)(2) of this section, money collected from a tax on aviation fuel by a city where a regional airport as described by the Regional Airport Act, § 14-362-101 et seq., is located shall not be deposited into the State Treasury but shall be deposited as cash funds by the Treasurer of State into a bank or banks designated by the regional airport located within the levying city or within the county and transmitted to the regional airport, subject to the charges by the state for its services as specified in this section. (2) Revenue derived from a tax on aviation fuel in effect on December 30, 1987, is not subject to this subsection. (f) Except for revenue collected under subsection (e) of this section, money collected that is derived from a tax on aviation fuel levied by a city that is not dedicated to a specific purpose and may legally be used for any lawful purpose shall not be deposited into the State Treasury but shall be deposited as cash funds by the Treasurer of State into a bank or banks designated by the city and transmitted directly to the publicly owned airport where the aviation fuel was sold, subject to the charges by the state for its services as specified in this section. Amended by Act 2019, No. 910,§ 4430, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4429, eff. 7/1/2019. Acts 1981 (1st Ex. Sess.), No. 25, § 7; 1983, No. 726, § 5; A.S.A. 1947, § 19-4529; Acts 1997, No. 1176, § 12; 2007, No. 166, § 5; 2009, No. 840, § 7.

(a) (1) The Treasurer of State shall transmit to the treasurer or financial officer of each such city that city's share of local sales and use taxes collected under this subchapter periodically as promptly as feasible. Transmittals required under this subchapter shall be made at least monthly in each state fiscal year. Funds so transmitted may be used by the city for any purpose for which the city's general funds may be used. (2) Before transmitting such funds, the Treasurer of State shall deduct three percent (3%) of the sum collected from each such city during such period as a charge by the state for its services specified in this subchapter, and the amount so deducted shall be deposited by the Treasurer of State to the credit of the account of the Constitutional Officers Fund and the State Central Services Fund.

(1) The Treasurer of State shall transmit to the treasurer or financial officer of each such city that city's share of local sales and use taxes collected under this subchapter periodically as promptly as feasible. Transmittals required under this subchapter shall be made at least monthly in each state fiscal year. Funds so transmitted may be used by the city for any purpose for which the city's general funds may be used.

(2) Before transmitting such funds, the Treasurer of State shall deduct three percent (3%) of the sum collected from each such city during such period as a charge by the state for its services specified in this subchapter, and the amount so deducted shall be deposited by the Treasurer of State to the credit of the account of the Constitutional Officers Fund and the State Central Services Fund.

(b) (1) The Treasurer of State is authorized to retain in the suspense account of any city a portion of the city's share of the tax collected under this subchapter. Such balance so retained in the suspense account shall not exceed five percent (5%) of the amount remitted to the city. (2) The Treasurer of State is authorized to make refunds from the suspense account of any city for overpayments made to such accounts, after such refunds have been approved by the Secretary of the Department of Finance and Administration, and to redeem dishonored checks and drafts deposited to the credit of the suspense account of such cities.

(1) The Treasurer of State is authorized to retain in the suspense account of any city a portion of the city's share of the tax collected under this subchapter. Such balance so retained in the suspense account shall not exceed five percent (5%) of the amount remitted to the city.

(2) The Treasurer of State is authorized to make refunds from the suspense account of any city for overpayments made to such accounts, after such refunds have been approved by the Secretary of the Department of Finance and Administration, and to redeem dishonored checks and drafts deposited to the credit of the suspense account of such cities.

(c) (1) When any city shall adopt the local sales and use tax and shall thereafter abolish such tax, the Treasurer of State shall retain in the suspense account of such city for a period of one (1) year five percent (5%) of the final remittance to such city at the time of termination of collection of such tax in the city to cover possible refunds for overpayment of the tax and to redeem dishonored checks and drafts deposited to the credit of such accounts. (2) After one (1) year has elapsed after the effective date of abolishment of such tax, the Treasurer of State shall remit the balance of such account to the city and close the account. After this one-year period has lapsed and the account is closed, no refund will be allowed.

(1) When any city shall adopt the local sales and use tax and shall thereafter abolish such tax, the Treasurer of State shall retain in the suspense account of such city for a period of one (1) year five percent (5%) of the final remittance to such city at the time of termination of collection of such tax in the city to cover possible refunds for overpayment of the tax and to redeem dishonored checks and drafts deposited to the credit of such accounts.

(2) After one (1) year has elapsed after the effective date of abolishment of such tax, the Treasurer of State shall remit the balance of such account to the city and close the account. After this one-year period has lapsed and the account is closed, no refund will be allowed.

(d) Any moneys collected which as indicated by a certified copy of an ordinance of the city previously filed with the secretary and the Treasurer of State are pledged to secure lease rentals or the payment of bonds authorized by this subchapter shall not be deposited into the State Treasury but shall be deposited by the Treasurer of State into banks designated by the city as cash funds and transmitted to the city subject to the charges payable and retainage authorized in this section. Charges deducted shall be transmitted to the Treasurer of State, and amounts retained shall be retained by the Treasurer of State as cash funds.

(e) (1) Except for revenue collected under subdivision (e)(2) of this section, money collected from a tax on aviation fuel by a city where a regional airport as described by the Regional Airport Act, § 14-362-101 et seq., is located shall not be deposited into the State Treasury but shall be deposited as cash funds by the Treasurer of State into a bank or banks designated by the regional airport located within the levying city or within the county and transmitted to the regional airport, subject to the charges by the state for its services as specified in this section. (2) Revenue derived from a tax on aviation fuel in effect on December 30, 1987, is not subject to this subsection.

(1) Except for revenue collected under subdivision (e)(2) of this section, money collected from a tax on aviation fuel by a city where a regional airport as described by the Regional Airport Act, § 14-362-101 et seq., is located shall not be deposited into the State Treasury but shall be deposited as cash funds by the Treasurer of State into a bank or banks designated by the regional airport located within the levying city or within the county and transmitted to the regional airport, subject to the charges by the state for its services as specified in this section.

(2) Revenue derived from a tax on aviation fuel in effect on December 30, 1987, is not subject to this subsection.

(f) Except for revenue collected under subsection (e) of this section, money collected that is derived from a tax on aviation fuel levied by a city that is not dedicated to a specific purpose and may legally be used for any lawful purpose shall not be deposited into the State Treasury but shall be deposited as cash funds by the Treasurer of State into a bank or banks designated by the city and transmitted directly to the publicly owned airport where the aviation fuel was sold, subject to the charges by the state for its services as specified in this section.

Amended by Act 2019, No. 910,§ 4430, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4429, eff. 7/1/2019.

Acts 1981 (1st Ex. Sess.), No. 25, § 7; 1983, No. 726, § 5; A.S.A. 1947, § 19-4529; Acts 1997, No. 1176, § 12; 2007, No. 166, § 5; 2009, No. 840, § 7.
Ark. Code Ann. § 26-59-109 — AR Code / Title 26 / Chapter 59 / Section 26-59-109
Estate tax returns generally
Status: in_force

(a) (1) Returns by Executor. In all cases in which the gross estate at the death of a citizen or resident of the United States exceeds one million dollars ($1,000,000) and a portion of the property comprising the gross estate is located in Arkansas, then the executor shall make a return with respect to the estate tax imposed by this chapter. (2) Citizens or Residents of the United States. In all cases when the gross estate at the death of a citizen or resident of the United States exceeds three million five hundred thousand dollars ($3,500,000) and a portion of the property composing the gross estate is located in Arkansas, then the executor shall make a return with respect to the estate tax imposed by this chapter. (3) Nonresidents Not Citizens of the United States. In the case of the estate of every nonresident not a citizen of the United States, if that part of the gross estate that is situated in the United States exceeds three million five hundred thousand dollars ($3,500,000) and a portion of the property composing the gross estate is located in Arkansas, then the executor shall make a return with respect to the estate tax imposed by this chapter. (4) Phase-in of Filing Requirement Amount. In the case of decedents dying in: Subdivisions (a)(2) and (3) of this section shall be applied by substituting for "$3,500,000" the following amount: 2002 and 2003 ................................................................... $1,000,000 2004............................................................................................... 1,500,000 2005.................................................................................................. 1,500,000 2006, 2007, and 2008..................................................................... 2,000,000 2009 and thereafter .............................................................. 3,500,000 (b) Returns by Beneficiaries. If the executor is unable to make a complete return as to any part of the gross estate of the decedent, he or she shall include in his or her return a description of such part and the name of every person holding a legal or beneficial interest therein. Upon notice from the Secretary of the Department of Finance and Administration, such person shall in like manner make a return as to such part of the gross estate. (c) Returns Due. Returns made under subsection (a) of this section shall be filed within nine (9) months after the date of the decedent's death. (d) Place of Filing. Estate tax returns shall be filed with the secretary at his or her office in Little Rock, Arkansas. Amended by Act 2019, No. 910,§ 4279, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4278, eff. 7/1/2019. Acts 1941, No. 136, § 21; 1947, No. 388, § 1; 1983, No. 379, § 19; A.S.A. 1947, § 63-120; Acts 1999, No. 1126, § 10; 2003, No. 645, § 4.

(a) (1) Returns by Executor. In all cases in which the gross estate at the death of a citizen or resident of the United States exceeds one million dollars ($1,000,000) and a portion of the property comprising the gross estate is located in Arkansas, then the executor shall make a return with respect to the estate tax imposed by this chapter. (2) Citizens or Residents of the United States. In all cases when the gross estate at the death of a citizen or resident of the United States exceeds three million five hundred thousand dollars ($3,500,000) and a portion of the property composing the gross estate is located in Arkansas, then the executor shall make a return with respect to the estate tax imposed by this chapter. (3) Nonresidents Not Citizens of the United States. In the case of the estate of every nonresident not a citizen of the United States, if that part of the gross estate that is situated in the United States exceeds three million five hundred thousand dollars ($3,500,000) and a portion of the property composing the gross estate is located in Arkansas, then the executor shall make a return with respect to the estate tax imposed by this chapter. (4) Phase-in of Filing Requirement Amount. In the case of decedents dying in: Subdivisions (a)(2) and (3) of this section shall be applied by substituting for "$3,500,000" the following amount: 2002 and 2003 ................................................................... $1,000,000 2004............................................................................................... 1,500,000 2005.................................................................................................. 1,500,000 2006, 2007, and 2008..................................................................... 2,000,000 2009 and thereafter .............................................................. 3,500,000

(1) Returns by Executor. In all cases in which the gross estate at the death of a citizen or resident of the United States exceeds one million dollars ($1,000,000) and a portion of the property comprising the gross estate is located in Arkansas, then the executor shall make a return with respect to the estate tax imposed by this chapter.

(2) Citizens or Residents of the United States. In all cases when the gross estate at the death of a citizen or resident of the United States exceeds three million five hundred thousand dollars ($3,500,000) and a portion of the property composing the gross estate is located in Arkansas, then the executor shall make a return with respect to the estate tax imposed by this chapter.

(3) Nonresidents Not Citizens of the United States. In the case of the estate of every nonresident not a citizen of the United States, if that part of the gross estate that is situated in the United States exceeds three million five hundred thousand dollars ($3,500,000) and a portion of the property composing the gross estate is located in Arkansas, then the executor shall make a return with respect to the estate tax imposed by this chapter.

(4) Phase-in of Filing Requirement Amount. In the case of decedents dying in: Subdivisions (a)(2) and (3) of this section shall be applied by substituting for "$3,500,000" the following amount: 2002 and 2003 ................................................................... $1,000,000 2004............................................................................................... 1,500,000 2005.................................................................................................. 1,500,000 2006, 2007, and 2008..................................................................... 2,000,000 2009 and thereafter .............................................................. 3,500,000

In the case of decedents dying in: Subdivisions (a)(2) and (3) of this section shall be applied by substituting for "$3,500,000" the following amount: 2002 and 2003 ................................................................... $1,000,000 2004............................................................................................... 1,500,000 2005.................................................................................................. 1,500,000 2006, 2007, and 2008..................................................................... 2,000,000 2009 and thereafter .............................................................. 3,500,000

In the case of decedents dying in:

Subdivisions (a)(2) and (3) of this section shall be applied by substituting for "$3,500,000" the following amount:

2002 and 2003 ...................................................................

$1,000,000

2004...............................................................................................

1,500,000

2005..................................................................................................

1,500,000

2006, 2007, and 2008.....................................................................

2,000,000

2009 and thereafter ..............................................................

3,500,000

(b) Returns by Beneficiaries. If the executor is unable to make a complete return as to any part of the gross estate of the decedent, he or she shall include in his or her return a description of such part and the name of every person holding a legal or beneficial interest therein. Upon notice from the Secretary of the Department of Finance and Administration, such person shall in like manner make a return as to such part of the gross estate.

(c) Returns Due. Returns made under subsection (a) of this section shall be filed within nine (9) months after the date of the decedent's death.

(d) Place of Filing. Estate tax returns shall be filed with the secretary at his or her office in Little Rock, Arkansas.

Amended by Act 2019, No. 910,§ 4279, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4278, eff. 7/1/2019.

Acts 1941, No. 136, § 21; 1947, No. 388, § 1; 1983, No. 379, § 19; A.S.A. 1947, § 63-120; Acts 1999, No. 1126, § 10; 2003, No. 645, § 4.
Ark. Code Ann. § 26-26-1613 — AR Code / Title 26 / Chapter 26 / Subchapter 16 / Section 26-26-1613
Property not used in utility operation
Status: in_force

All real and personal property, not used in the utility operation of the company as such, of any carrier pipeline, railroad, street, interurban or suburban railroad, express, sleeping car or intercounty bus line company and of any telegraph, telephone, electric power, gas, water, water transportation, or toll road or ferry company shall be listed and assessed by the county assessor of the county where the property is located at the same time and in the same manner as property belonging to individuals is by law required to be listed and assessed. Acts 1927, No. 129, § 25; Pope's Dig., § 2051; A.S.A. 1947, § 84-613.

All real and personal property, not used in the utility operation of the company as such, of any carrier pipeline, railroad, street, interurban or suburban railroad, express, sleeping car or intercounty bus line company and of any telegraph, telephone, electric power, gas, water, water transportation, or toll road or ferry company shall be listed and assessed by the county assessor of the county where the property is located at the same time and in the same manner as property belonging to individuals is by law required to be listed and assessed.

Acts 1927, No. 129, § 25; Pope's Dig., § 2051; A.S.A. 1947, § 84-613.
Ark. Code Ann. § 26-58-114 — AR Code / Title 26 / Chapter 58 / Subchapter 1 / Section 26-58-114
Reports and payment of tax by producers, primary processors - Cancellation of permit upon cessation of business - Penalty for noncompliance
Status: in_force

(a) (1) Each producer of natural resources, excluding natural gas, and each primary processor of timber, whether or not he or she shall have actually severed natural resources, excluding natural gas, or processed timber during the preceding month, shall file a report within twenty-five (25) days after the end of each month with the Secretary of the Department of Finance and Administration in a form prescribed by the secretary that states: (A) The kind of natural resources or timber, if any, severed by such producer or processed or acquired for processing by the primary processor during the next preceding month; (B) The point of severance; (C) The gross quantity severed and the cash value; (D) The amount of severance tax due; and (E) Any other information as the secretary may reasonably require for the enforcement of this subchapter. (2) (A) When the average amount of severance tax for which the taxpayer is liable for the previous fiscal year beginning on July 1 and ending on June 30 does not exceed one hundred dollars ($100) per month, the secretary may notify the taxpayer that a quarterly report and remittance in lieu of a monthly report may be made. (B) Each quarterly report and remittance shall be due on or before the twenty-fifth day of the month following the last month of the quarter for which the report is made, respectively January 25, April 25, July 25, and October 25 of each year. (3) When the average amount of severance tax for which the taxpayer is liable for the previous fiscal year beginning on July 1 and ending on June 30 does not exceed twenty-five dollars ($25.00) per month, the secretary may notify the taxpayer that an annual report and remittance in lieu of a monthly report may be made on or before January 25 of each year for the preceding calendar year. (b) (1) (A) A producer of natural gas shall file with the secretary a report, in a form or forms prescribed by the secretary, that states: (i) The natural gas, if any, severed by the producer for each calendar month; (ii) The point of severance; (iii) The gross quantity severed and the market value; (iv) The amount of severance tax due; and (v) Any other information as the secretary may reasonably require for the enforcement of this subchapter. (B) The producer shall file the monthly report required under subdivision (b)(1)(A) of this section on or before the twenty-fifth day of the second month following the month that is covered by the report. (C) The producer is required to file a report with the secretary for each month whether or not the producer has actually severed natural gas during the month. (2) (A) When the average amount of severance tax for which the taxpayer is liable for the previous fiscal year beginning on July 1 and ending on June 30 does not exceed one hundred dollars ($100) per month, the secretary may notify the taxpayer that a quarterly report and remittance in lieu of a monthly report may be made. (B) Each quarterly report and remittance shall be due on or before the twenty-fifth day of the second month following the last month of the quarter for which the report is made, respectively February 25, May 25, August 25, and November 25 of each year. (3) When the average amount of severance tax for which the taxpayer is liable for the previous fiscal year beginning on July 1 and ending on June 30 does not exceed twenty-five dollars ($25.00) per month, the secretary may notify the taxpayer that an annual report and remittance in lieu of a monthly report may be made on or before February 25 of each year for the preceding calendar year. (c) The report shall be verified by the producer or primary processor himself or herself in the instance of an individual producer or primary processor and by a member or officer or the manager of the producer or primary processor in all other instances. (d) The payment of the full amount of the severance tax due from the report shall accompany the report. (e) (1) Within ten (10) days after any producer or primary processor ceases operation with the intention of no longer engaging in the business of severing or processing natural resources or timber, the permit issued shall be returned by him or her to the secretary for cancellation. (2) A producer or processor whose permit is cancelled under subdivision (e)(1) of this section may reengage in the business of severing or processing natural resources or timber after filing a new application with the secretary and receiving a new permit by the secretary. (f) (1) Upon conviction, a producer or primary processor who fails to comply with this section is guilty of a violation and shall be fined not less than one hundred dollars ($100) nor more than five hundred dollars ($500) for each offense. (2) Upon conviction, a person knowingly making a false material statement in a report required by this section is guilty of perjury under § 5-53-102 . Amended by Act 2019, No. 910,§ 4249, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4248, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4247, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4246, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4245, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4244, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4243, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4242, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4241, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4240, eff. 7/1/2019. Acts 1947, No. 136, § 4; 1947, No. 336, § 1; 1983, No. 254, § 4; A.S.A. 1947, § 84-2104; Acts 2009, No. 145, § 1; 2009, No. 655, § 101; 2011, No. 278, § 1.

(a) (1) Each producer of natural resources, excluding natural gas, and each primary processor of timber, whether or not he or she shall have actually severed natural resources, excluding natural gas, or processed timber during the preceding month, shall file a report within twenty-five (25) days after the end of each month with the Secretary of the Department of Finance and Administration in a form prescribed by the secretary that states: (A) The kind of natural resources or timber, if any, severed by such producer or processed or acquired for processing by the primary processor during the next preceding month; (B) The point of severance; (C) The gross quantity severed and the cash value; (D) The amount of severance tax due; and (E) Any other information as the secretary may reasonably require for the enforcement of this subchapter. (2) (A) When the average amount of severance tax for which the taxpayer is liable for the previous fiscal year beginning on July 1 and ending on June 30 does not exceed one hundred dollars ($100) per month, the secretary may notify the taxpayer that a quarterly report and remittance in lieu of a monthly report may be made. (B) Each quarterly report and remittance shall be due on or before the twenty-fifth day of the month following the last month of the quarter for which the report is made, respectively January 25, April 25, July 25, and October 25 of each year. (3) When the average amount of severance tax for which the taxpayer is liable for the previous fiscal year beginning on July 1 and ending on June 30 does not exceed twenty-five dollars ($25.00) per month, the secretary may notify the taxpayer that an annual report and remittance in lieu of a monthly report may be made on or before January 25 of each year for the preceding calendar year.

(1) Each producer of natural resources, excluding natural gas, and each primary processor of timber, whether or not he or she shall have actually severed natural resources, excluding natural gas, or processed timber during the preceding month, shall file a report within twenty-five (25) days after the end of each month with the Secretary of the Department of Finance and Administration in a form prescribed by the secretary that states: (A) The kind of natural resources or timber, if any, severed by such producer or processed or acquired for processing by the primary processor during the next preceding month; (B) The point of severance; (C) The gross quantity severed and the cash value; (D) The amount of severance tax due; and (E) Any other information as the secretary may reasonably require for the enforcement of this subchapter.

(A) The kind of natural resources or timber, if any, severed by such producer or processed or acquired for processing by the primary processor during the next preceding month;

(B) The point of severance;

(C) The gross quantity severed and the cash value;

(D) The amount of severance tax due; and

(E) Any other information as the secretary may reasonably require for the enforcement of this subchapter.

(2) (A) When the average amount of severance tax for which the taxpayer is liable for the previous fiscal year beginning on July 1 and ending on June 30 does not exceed one hundred dollars ($100) per month, the secretary may notify the taxpayer that a quarterly report and remittance in lieu of a monthly report may be made. (B) Each quarterly report and remittance shall be due on or before the twenty-fifth day of the month following the last month of the quarter for which the report is made, respectively January 25, April 25, July 25, and October 25 of each year.

(A) When the average amount of severance tax for which the taxpayer is liable for the previous fiscal year beginning on July 1 and ending on June 30 does not exceed one hundred dollars ($100) per month, the secretary may notify the taxpayer that a quarterly report and remittance in lieu of a monthly report may be made.

(B) Each quarterly report and remittance shall be due on or before the twenty-fifth day of the month following the last month of the quarter for which the report is made, respectively January 25, April 25, July 25, and October 25 of each year.

(3) When the average amount of severance tax for which the taxpayer is liable for the previous fiscal year beginning on July 1 and ending on June 30 does not exceed twenty-five dollars ($25.00) per month, the secretary may notify the taxpayer that an annual report and remittance in lieu of a monthly report may be made on or before January 25 of each year for the preceding calendar year.

(b) (1) (A) A producer of natural gas shall file with the secretary a report, in a form or forms prescribed by the secretary, that states: (i) The natural gas, if any, severed by the producer for each calendar month; (ii) The point of severance; (iii) The gross quantity severed and the market value; (iv) The amount of severance tax due; and (v) Any other information as the secretary may reasonably require for the enforcement of this subchapter. (B) The producer shall file the monthly report required under subdivision (b)(1)(A) of this section on or before the twenty-fifth day of the second month following the month that is covered by the report. (C) The producer is required to file a report with the secretary for each month whether or not the producer has actually severed natural gas during the month. (2) (A) When the average amount of severance tax for which the taxpayer is liable for the previous fiscal year beginning on July 1 and ending on June 30 does not exceed one hundred dollars ($100) per month, the secretary may notify the taxpayer that a quarterly report and remittance in lieu of a monthly report may be made. (B) Each quarterly report and remittance shall be due on or before the twenty-fifth day of the second month following the last month of the quarter for which the report is made, respectively February 25, May 25, August 25, and November 25 of each year. (3) When the average amount of severance tax for which the taxpayer is liable for the previous fiscal year beginning on July 1 and ending on June 30 does not exceed twenty-five dollars ($25.00) per month, the secretary may notify the taxpayer that an annual report and remittance in lieu of a monthly report may be made on or before February 25 of each year for the preceding calendar year.

(1) (A) A producer of natural gas shall file with the secretary a report, in a form or forms prescribed by the secretary, that states: (i) The natural gas, if any, severed by the producer for each calendar month; (ii) The point of severance; (iii) The gross quantity severed and the market value; (iv) The amount of severance tax due; and (v) Any other information as the secretary may reasonably require for the enforcement of this subchapter. (B) The producer shall file the monthly report required under subdivision (b)(1)(A) of this section on or before the twenty-fifth day of the second month following the month that is covered by the report. (C) The producer is required to file a report with the secretary for each month whether or not the producer has actually severed natural gas during the month.

(A) A producer of natural gas shall file with the secretary a report, in a form or forms prescribed by the secretary, that states: (i) The natural gas, if any, severed by the producer for each calendar month; (ii) The point of severance; (iii) The gross quantity severed and the market value; (iv) The amount of severance tax due; and (v) Any other information as the secretary may reasonably require for the enforcement of this subchapter.

(i) The natural gas, if any, severed by the producer for each calendar month;

(ii) The point of severance;

(iii) The gross quantity severed and the market value;

(iv) The amount of severance tax due; and

(v) Any other information as the secretary may reasonably require for the enforcement of this subchapter.

(B) The producer shall file the monthly report required under subdivision (b)(1)(A) of this section on or before the twenty-fifth day of the second month following the month that is covered by the report.

(C) The producer is required to file a report with the secretary for each month whether or not the producer has actually severed natural gas during the month.

(2) (A) When the average amount of severance tax for which the taxpayer is liable for the previous fiscal year beginning on July 1 and ending on June 30 does not exceed one hundred dollars ($100) per month, the secretary may notify the taxpayer that a quarterly report and remittance in lieu of a monthly report may be made. (B) Each quarterly report and remittance shall be due on or before the twenty-fifth day of the second month following the last month of the quarter for which the report is made, respectively February 25, May 25, August 25, and November 25 of each year.

(A) When the average amount of severance tax for which the taxpayer is liable for the previous fiscal year beginning on July 1 and ending on June 30 does not exceed one hundred dollars ($100) per month, the secretary may notify the taxpayer that a quarterly report and remittance in lieu of a monthly report may be made.

(B) Each quarterly report and remittance shall be due on or before the twenty-fifth day of the second month following the last month of the quarter for which the report is made, respectively February 25, May 25, August 25, and November 25 of each year.

(3) When the average amount of severance tax for which the taxpayer is liable for the previous fiscal year beginning on July 1 and ending on June 30 does not exceed twenty-five dollars ($25.00) per month, the secretary may notify the taxpayer that an annual report and remittance in lieu of a monthly report may be made on or before February 25 of each year for the preceding calendar year.

(c) The report shall be verified by the producer or primary processor himself or herself in the instance of an individual producer or primary processor and by a member or officer or the manager of the producer or primary processor in all other instances.

(d) The payment of the full amount of the severance tax due from the report shall accompany the report.

(e) (1) Within ten (10) days after any producer or primary processor ceases operation with the intention of no longer engaging in the business of severing or processing natural resources or timber, the permit issued shall be returned by him or her to the secretary for cancellation. (2) A producer or processor whose permit is cancelled under subdivision (e)(1) of this section may reengage in the business of severing or processing natural resources or timber after filing a new application with the secretary and receiving a new permit by the secretary.

(1) Within ten (10) days after any producer or primary processor ceases operation with the intention of no longer engaging in the business of severing or processing natural resources or timber, the permit issued shall be returned by him or her to the secretary for cancellation.

(2) A producer or processor whose permit is cancelled under subdivision (e)(1) of this section may reengage in the business of severing or processing natural resources or timber after filing a new application with the secretary and receiving a new permit by the secretary.

(f) (1) Upon conviction, a producer or primary processor who fails to comply with this section is guilty of a violation and shall be fined not less than one hundred dollars ($100) nor more than five hundred dollars ($500) for each offense. (2) Upon conviction, a person knowingly making a false material statement in a report required by this section is guilty of perjury under § 5-53-102 .

(1) Upon conviction, a producer or primary processor who fails to comply with this section is guilty of a violation and shall be fined not less than one hundred dollars ($100) nor more than five hundred dollars ($500) for each offense.

(2) Upon conviction, a person knowingly making a false material statement in a report required by this section is guilty of perjury under § 5-53-102 .

Amended by Act 2019, No. 910,§ 4249, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4248, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4247, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4246, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4245, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4244, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4243, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4242, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4241, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4240, eff. 7/1/2019.

Acts 1947, No. 136, § 4; 1947, No. 336, § 1; 1983, No. 254, § 4; A.S.A. 1947, § 84-2104; Acts 2009, No. 145, § 1; 2009, No. 655, § 101; 2011, No. 278, § 1.
Ark. Code Ann. § 26-51-501 — AR Code / Title 26 / Chapter 51 / Subchapter 5 / Section 26-51-501
Personal tax credits - Definitions
Status: in_force

From Less Than or Equal To Credit Amount $0 $23,600 $60 $23,601 $23,700 $55 $23,701 $23,800 $50 $23,801 $23,900 $45 $23,901 $24,000 $40 $24,001 $24,100 $35 $24,101 $24,200 $30 $24,201 $24,300 $25 $24,301 $24,400 $20 $24,401 $24,500 $15 $24,501 $24,600 $10 $24,601 $24,700 $5 $24,701 and up $0 (a) There shall be deducted from the tax after the tax has been computed as set forth in the Income Tax Act of 1929, § 26-51-101 et seq., a personal tax credit as follows: (1) (A) For a single individual, the adjusted individual credit. (B) However, a taxpayer who was blind or deaf at any time during the income year shall be entitled to an additional tax credit of twenty dollars ($20.00). (C) A single individual who is deaf-blind shall be entitled to an additional tax credit of forty dollars ($40.00). (D) A single individual of sixty-five (65) years of age or older shall be entitled to an additional tax credit of twenty dollars ($20.00); (2) (A) (i) (a) For the head of household, surviving spouse, or married spouses living together, the adjusted joint credit. (b) Spouses living together and filing either jointly or separately on the same income tax form shall receive only one (1) adjusted joint credit against their aggregate tax. (ii) Subdivision (a)(2)(A)(i) of this section shall apply if the Secretary of the Department of Finance and Administration continues to provide a tax return on which spouses can elect to file jointly or separately on the same return. (B) However, in the event that either of the spouses is sixty-five (65) years of age or older, each spouse who is sixty-five (65) years of age or older shall be entitled to an additional tax credit of twenty dollars ($20.00). (C) However, a spouse filing a separate return on a separate tax form shall receive the adjusted individual credit on each return so filed, but if the spouse is sixty-five (65) years of age or older, each of them who is sixty-five (65) years of age or older shall be entitled to an additional tax credit of twenty dollars ($20.00). (D) "Head of household" means the same as defined in 26 U.S.C. § 2(b) , as in effect on January 1, 2001. (E) "Surviving spouse" means the same as defined in 26 U.S.C. § 2(a) , as in effect on January 1, 2001; (3) (A) For each individual, other than a spouse, who has a gross income for the tax year of less than three thousand dollars ($3,000), who has not filed a joint return with his or her spouse for the taxable year, and who is dependent upon and receives his or her chief support from the taxpayer, the adjusted individual credit. (B) (i) As used in subdivision (a)(3)(A) of this section, "dependent" means the same as defined in 26 U.S.C. § 152 , as in effect on January 1, 2005. (ii) "Dependent" does not include any individual who is a citizen or subject of a foreign country unless that individual is a resident of the United States or a country contiguous to the United States; (4) In the case of a fiduciary: (A) If taxable under § 26-51-203(a)(1) , the adjusted individual credit; (B) If taxable under § 26-51-203(a)(2) , the same tax credit as would be allowed the deceased if living; and (C) If taxable under § 26-51-203(a)(3) , the tax credit to which the beneficiary would be entitled; (5) In the case of a nonresident taxpayer, the taxpayer shall be entitled to that proportion of the tax credit granted by the Income Tax Act of 1929, § 26-51-101 et seq., that the gross income within the state bears to the entire gross income wherever earned; and (6) (A) An individual taxpayer having net income up to twenty-four thousand seven hundred dollars ($24,700) who timely files a tax return is allowed an income tax credit against the income tax imposed by this chapter in accordance with the table set forth below: (B) The amount of the income tax credit under subdivision (a)(6)(A) of this section that may be claimed by the taxpayer in a tax year shall not exceed the amount of income tax due by the taxpayer. (C) The table in subdivision (a)(6)(A) of this section shall be adjusted annually in accordance with the method set forth in § 26-51-201(d) . (b) (1) The status of the last day of the income year shall determine the right to the tax credits provided in this section. (2) However, a taxpayer shall be entitled to tax credits for a husband or wife or a dependent who has died during the income year. (c) (1) As used in this section, "blind person" means any person: (A) Who is totally blind, and cannot tell light from darkness; (B) A person whose central visual acuity does not exceed 20 / 200 in the better eye with correcting lenses; or (C) Whose fields of vision are so limited that the widest diameter of the visual field subtends an angle no greater than twenty degrees (20°). (2) For the purposes of subdivision (a)(1) of this section: (A) An individual is deaf only if his or her average loss in the speech frequencies which are five hundred hertz (500 Hz) to two thousand hertz (2,000 Hz) in the better ear is eighty-six decibels (86 dB), International Organization for Standardization, or worse; and (B) An individual is deaf-blind only if he or she is both deaf and blind. (d) For the purposes of this section: (1) "Adjusted individual credit" shall be twenty dollars ($20.00); and (2) "Adjusted joint credit" shall be forty dollars ($40.00). (e) (1) (A) Not later than July 15 of each calendar year, the Secretary of the Department of Finance and Administration shall increase the adjusted individual credit and adjusted joint credit by the cost-of-living adjustment for that current calendar year, rounding each amount to the nearest dollar. (B) The annual cost-of-living adjustment shall apply to the adjusted credits as contained in subdivisions (d)(1) and (2) of this section. (2) (A) For purposes of subdivision (e)(1) of this section, the cost-of-living adjustment for any calendar year is the percentage, if any, by which the Consumer Price Index for the calendar year preceding the taxable year exceeds the Consumer Price Index for the calendar year 2001. (B) The Consumer Price Index for any calendar year is the average of the Consumer Price Index as of the close of the twelve-month period ending on August 31 of that calendar year. (C) As used in this subsection, "Consumer Price Index" means the last Consumer Price Index for All Urban Consumers published by the United States Department of Labor. (3) The adjusted credit amounts shall apply for tax years beginning on and after January 1, 2003. (4) The secretary shall not increase the adjusted credit for any calendar year unless the conditions of subsection (f) of this section are met. (f) The adjusted credit applicable for any calendar year shall not be increased unless: (1) The net available general revenue forecast provided to the Joint Committee on Economic and Tax Policy under § 10-3-1404(a)(1)(A) in May of the calendar year for which a credit increase is contemplated indicates that net available general revenue growth for the fiscal year beginning in the calendar year for which a credit increase is contemplated will be four and two-tenths percent (4.2%) or greater; and (2) Either: (A) The net available general revenues for the fiscal year ending in the calendar year for which a credit increase is contemplated exceed the official forecast by at least five-tenths of one percent (0.5%); or (B) The net available general revenues for the fiscal year ending in the calendar year for which a credit increase is contemplated exceed the total distributions for that fiscal year under the provisions of the Revenue Stabilization Law, § 19-5-101 et seq. (g) Title 26 U.S.C. § 151(c)(6) , as in effect on January 1, 2003, regarding the tax treatment of kidnapped children, is adopted for the purpose of computing Arkansas income tax liability. Amended by Act 2021EX2, No. 2,§ 10, eff. for tax years beginning on or after January 1, 2022. Amended by Act 2021EX2, No. 1,§ 10, eff. for tax years beginning on or after January 1, 2022. Amended by Act 2021, No. 483,§ 7, eff. 7/28/2021. Amended by Act 2019, No. 910,§ 3725, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3724, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3723, eff. 7/1/2019. Amended by Act 2013, No. 1224,§ 3, eff. 8/16/2013. Acts 1929, No. 118, Art. 3, § 16; Pope's Dig., § 14039; Acts 1941, No. 129, § 1; 1947, No. 135, § 4; 1951, No. 19, § 1; 1957, No. 20, § 2; 1968 (2nd Ex. Sess.), No. 7, § 1; 1969, No. 219, §§ 1, 3; 1969, No. 243, § 1; 1975, No. 994, § 1; 1977, No. 629, §§ 1, 2; 1979, No. 420, § 1; 1983, No. 506, § 1; A.S.A. 1947, §§ 84-2021, 84-2021a, 84-2021.3; Acts 1987, No. 382, § 24; 1993, No. 785, §§ 11, 12; 2001, No. 1819, § 1; 2003, No. 663, § 12; 2005, No. 675, § 14.

From Less Than or Equal To Credit Amount $0 $23,600 $60 $23,601 $23,700 $55 $23,701 $23,800 $50 $23,801 $23,900 $45 $23,901 $24,000 $40 $24,001 $24,100 $35 $24,101 $24,200 $30 $24,201 $24,300 $25 $24,301 $24,400 $20 $24,401 $24,500 $15 $24,501 $24,600 $10 $24,601 $24,700 $5 $24,701 and up $0

From

Less Than or Equal To

Credit Amount

$0

$23,600

$60

$23,601

$23,700

$55

$23,701

$23,800

$50

$23,801

$23,900

$45

$23,901

$24,000

$40

$24,001

$24,100

$35

$24,101

$24,200

$30

$24,201

$24,300

$25

$24,301

$24,400

$20

$24,401

$24,500

$15

$24,501

$24,600

$10

$24,601

$24,700

$5

$24,701 and up

$0

(a) There shall be deducted from the tax after the tax has been computed as set forth in the Income Tax Act of 1929, § 26-51-101 et seq., a personal tax credit as follows: (1) (A) For a single individual, the adjusted individual credit. (B) However, a taxpayer who was blind or deaf at any time during the income year shall be entitled to an additional tax credit of twenty dollars ($20.00). (C) A single individual who is deaf-blind shall be entitled to an additional tax credit of forty dollars ($40.00). (D) A single individual of sixty-five (65) years of age or older shall be entitled to an additional tax credit of twenty dollars ($20.00); (2) (A) (i) (a) For the head of household, surviving spouse, or married spouses living together, the adjusted joint credit. (b) Spouses living together and filing either jointly or separately on the same income tax form shall receive only one (1) adjusted joint credit against their aggregate tax. (ii) Subdivision (a)(2)(A)(i) of this section shall apply if the Secretary of the Department of Finance and Administration continues to provide a tax return on which spouses can elect to file jointly or separately on the same return. (B) However, in the event that either of the spouses is sixty-five (65) years of age or older, each spouse who is sixty-five (65) years of age or older shall be entitled to an additional tax credit of twenty dollars ($20.00). (C) However, a spouse filing a separate return on a separate tax form shall receive the adjusted individual credit on each return so filed, but if the spouse is sixty-five (65) years of age or older, each of them who is sixty-five (65) years of age or older shall be entitled to an additional tax credit of twenty dollars ($20.00). (D) "Head of household" means the same as defined in 26 U.S.C. § 2(b) , as in effect on January 1, 2001. (E) "Surviving spouse" means the same as defined in 26 U.S.C. § 2(a) , as in effect on January 1, 2001; (3) (A) For each individual, other than a spouse, who has a gross income for the tax year of less than three thousand dollars ($3,000), who has not filed a joint return with his or her spouse for the taxable year, and who is dependent upon and receives his or her chief support from the taxpayer, the adjusted individual credit. (B) (i) As used in subdivision (a)(3)(A) of this section, "dependent" means the same as defined in 26 U.S.C. § 152 , as in effect on January 1, 2005. (ii) "Dependent" does not include any individual who is a citizen or subject of a foreign country unless that individual is a resident of the United States or a country contiguous to the United States; (4) In the case of a fiduciary: (A) If taxable under § 26-51-203(a)(1) , the adjusted individual credit; (B) If taxable under § 26-51-203(a)(2) , the same tax credit as would be allowed the deceased if living; and (C) If taxable under § 26-51-203(a)(3) , the tax credit to which the beneficiary would be entitled; (5) In the case of a nonresident taxpayer, the taxpayer shall be entitled to that proportion of the tax credit granted by the Income Tax Act of 1929, § 26-51-101 et seq., that the gross income within the state bears to the entire gross income wherever earned; and (6) (A) An individual taxpayer having net income up to twenty-four thousand seven hundred dollars ($24,700) who timely files a tax return is allowed an income tax credit against the income tax imposed by this chapter in accordance with the table set forth below: (B) The amount of the income tax credit under subdivision (a)(6)(A) of this section that may be claimed by the taxpayer in a tax year shall not exceed the amount of income tax due by the taxpayer. (C) The table in subdivision (a)(6)(A) of this section shall be adjusted annually in accordance with the method set forth in § 26-51-201(d) .

(1) (A) For a single individual, the adjusted individual credit. (B) However, a taxpayer who was blind or deaf at any time during the income year shall be entitled to an additional tax credit of twenty dollars ($20.00). (C) A single individual who is deaf-blind shall be entitled to an additional tax credit of forty dollars ($40.00). (D) A single individual of sixty-five (65) years of age or older shall be entitled to an additional tax credit of twenty dollars ($20.00);

(A) For a single individual, the adjusted individual credit.

(B) However, a taxpayer who was blind or deaf at any time during the income year shall be entitled to an additional tax credit of twenty dollars ($20.00).

(C) A single individual who is deaf-blind shall be entitled to an additional tax credit of forty dollars ($40.00).

(D) A single individual of sixty-five (65) years of age or older shall be entitled to an additional tax credit of twenty dollars ($20.00);

(2) (A) (i) (a) For the head of household, surviving spouse, or married spouses living together, the adjusted joint credit. (b) Spouses living together and filing either jointly or separately on the same income tax form shall receive only one (1) adjusted joint credit against their aggregate tax. (ii) Subdivision (a)(2)(A)(i) of this section shall apply if the Secretary of the Department of Finance and Administration continues to provide a tax return on which spouses can elect to file jointly or separately on the same return. (B) However, in the event that either of the spouses is sixty-five (65) years of age or older, each spouse who is sixty-five (65) years of age or older shall be entitled to an additional tax credit of twenty dollars ($20.00). (C) However, a spouse filing a separate return on a separate tax form shall receive the adjusted individual credit on each return so filed, but if the spouse is sixty-five (65) years of age or older, each of them who is sixty-five (65) years of age or older shall be entitled to an additional tax credit of twenty dollars ($20.00). (D) "Head of household" means the same as defined in 26 U.S.C. § 2(b) , as in effect on January 1, 2001. (E) "Surviving spouse" means the same as defined in 26 U.S.C. § 2(a) , as in effect on January 1, 2001;

(A) (i) (a) For the head of household, surviving spouse, or married spouses living together, the adjusted joint credit. (b) Spouses living together and filing either jointly or separately on the same income tax form shall receive only one (1) adjusted joint credit against their aggregate tax. (ii) Subdivision (a)(2)(A)(i) of this section shall apply if the Secretary of the Department of Finance and Administration continues to provide a tax return on which spouses can elect to file jointly or separately on the same return.

(i) (a) For the head of household, surviving spouse, or married spouses living together, the adjusted joint credit. (b) Spouses living together and filing either jointly or separately on the same income tax form shall receive only one (1) adjusted joint credit against their aggregate tax.

(a) For the head of household, surviving spouse, or married spouses living together, the adjusted joint credit.

(b) Spouses living together and filing either jointly or separately on the same income tax form shall receive only one (1) adjusted joint credit against their aggregate tax.

(ii) Subdivision (a)(2)(A)(i) of this section shall apply if the Secretary of the Department of Finance and Administration continues to provide a tax return on which spouses can elect to file jointly or separately on the same return.

(B) However, in the event that either of the spouses is sixty-five (65) years of age or older, each spouse who is sixty-five (65) years of age or older shall be entitled to an additional tax credit of twenty dollars ($20.00).

(C) However, a spouse filing a separate return on a separate tax form shall receive the adjusted individual credit on each return so filed, but if the spouse is sixty-five (65) years of age or older, each of them who is sixty-five (65) years of age or older shall be entitled to an additional tax credit of twenty dollars ($20.00).

(D) "Head of household" means the same as defined in 26 U.S.C. § 2(b) , as in effect on January 1, 2001.

(E) "Surviving spouse" means the same as defined in 26 U.S.C. § 2(a) , as in effect on January 1, 2001;

(3) (A) For each individual, other than a spouse, who has a gross income for the tax year of less than three thousand dollars ($3,000), who has not filed a joint return with his or her spouse for the taxable year, and who is dependent upon and receives his or her chief support from the taxpayer, the adjusted individual credit. (B) (i) As used in subdivision (a)(3)(A) of this section, "dependent" means the same as defined in 26 U.S.C. § 152 , as in effect on January 1, 2005. (ii) "Dependent" does not include any individual who is a citizen or subject of a foreign country unless that individual is a resident of the United States or a country contiguous to the United States;

(A) For each individual, other than a spouse, who has a gross income for the tax year of less than three thousand dollars ($3,000), who has not filed a joint return with his or her spouse for the taxable year, and who is dependent upon and receives his or her chief support from the taxpayer, the adjusted individual credit.

(B) (i) As used in subdivision (a)(3)(A) of this section, "dependent" means the same as defined in 26 U.S.C. § 152 , as in effect on January 1, 2005. (ii) "Dependent" does not include any individual who is a citizen or subject of a foreign country unless that individual is a resident of the United States or a country contiguous to the United States;

(i) As used in subdivision (a)(3)(A) of this section, "dependent" means the same as defined in 26 U.S.C. § 152 , as in effect on January 1, 2005.

(ii) "Dependent" does not include any individual who is a citizen or subject of a foreign country unless that individual is a resident of the United States or a country contiguous to the United States;

(4) In the case of a fiduciary: (A) If taxable under § 26-51-203(a)(1) , the adjusted individual credit; (B) If taxable under § 26-51-203(a)(2) , the same tax credit as would be allowed the deceased if living; and (C) If taxable under § 26-51-203(a)(3) , the tax credit to which the beneficiary would be entitled;

(A) If taxable under § 26-51-203(a)(1) , the adjusted individual credit;

(B) If taxable under § 26-51-203(a)(2) , the same tax credit as would be allowed the deceased if living; and

(C) If taxable under § 26-51-203(a)(3) , the tax credit to which the beneficiary would be entitled;

(5) In the case of a nonresident taxpayer, the taxpayer shall be entitled to that proportion of the tax credit granted by the Income Tax Act of 1929, § 26-51-101 et seq., that the gross income within the state bears to the entire gross income wherever earned; and

(6) (A) An individual taxpayer having net income up to twenty-four thousand seven hundred dollars ($24,700) who timely files a tax return is allowed an income tax credit against the income tax imposed by this chapter in accordance with the table set forth below: (B) The amount of the income tax credit under subdivision (a)(6)(A) of this section that may be claimed by the taxpayer in a tax year shall not exceed the amount of income tax due by the taxpayer. (C) The table in subdivision (a)(6)(A) of this section shall be adjusted annually in accordance with the method set forth in § 26-51-201(d) .

(A) An individual taxpayer having net income up to twenty-four thousand seven hundred dollars ($24,700) who timely files a tax return is allowed an income tax credit against the income tax imposed by this chapter in accordance with the table set forth below:

(B) The amount of the income tax credit under subdivision (a)(6)(A) of this section that may be claimed by the taxpayer in a tax year shall not exceed the amount of income tax due by the taxpayer.

(C) The table in subdivision (a)(6)(A) of this section shall be adjusted annually in accordance with the method set forth in § 26-51-201(d) .

(b) (1) The status of the last day of the income year shall determine the right to the tax credits provided in this section. (2) However, a taxpayer shall be entitled to tax credits for a husband or wife or a dependent who has died during the income year.

(1) The status of the last day of the income year shall determine the right to the tax credits provided in this section.

(2) However, a taxpayer shall be entitled to tax credits for a husband or wife or a dependent who has died during the income year.

(c) (1) As used in this section, "blind person" means any person: (A) Who is totally blind, and cannot tell light from darkness; (B) A person whose central visual acuity does not exceed 20 / 200 in the better eye with correcting lenses; or (C) Whose fields of vision are so limited that the widest diameter of the visual field subtends an angle no greater than twenty degrees (20°). (2) For the purposes of subdivision (a)(1) of this section: (A) An individual is deaf only if his or her average loss in the speech frequencies which are five hundred hertz (500 Hz) to two thousand hertz (2,000 Hz) in the better ear is eighty-six decibels (86 dB), International Organization for Standardization, or worse; and (B) An individual is deaf-blind only if he or she is both deaf and blind.

(1) As used in this section, "blind person" means any person: (A) Who is totally blind, and cannot tell light from darkness; (B) A person whose central visual acuity does not exceed 20 / 200 in the better eye with correcting lenses; or (C) Whose fields of vision are so limited that the widest diameter of the visual field subtends an angle no greater than twenty degrees (20°).

(A) Who is totally blind, and cannot tell light from darkness;

(B) A person whose central visual acuity does not exceed 20 / 200 in the better eye with correcting lenses; or

(C) Whose fields of vision are so limited that the widest diameter of the visual field subtends an angle no greater than twenty degrees (20°).

(2) For the purposes of subdivision (a)(1) of this section: (A) An individual is deaf only if his or her average loss in the speech frequencies which are five hundred hertz (500 Hz) to two thousand hertz (2,000 Hz) in the better ear is eighty-six decibels (86 dB), International Organization for Standardization, or worse; and (B) An individual is deaf-blind only if he or she is both deaf and blind.

(A) An individual is deaf only if his or her average loss in the speech frequencies which are five hundred hertz (500 Hz) to two thousand hertz (2,000 Hz) in the better ear is eighty-six decibels (86 dB), International Organization for Standardization, or worse; and

(B) An individual is deaf-blind only if he or she is both deaf and blind.

(d) For the purposes of this section: (1) "Adjusted individual credit" shall be twenty dollars ($20.00); and (2) "Adjusted joint credit" shall be forty dollars ($40.00).

(1) "Adjusted individual credit" shall be twenty dollars ($20.00); and

(2) "Adjusted joint credit" shall be forty dollars ($40.00).

(e) (1) (A) Not later than July 15 of each calendar year, the Secretary of the Department of Finance and Administration shall increase the adjusted individual credit and adjusted joint credit by the cost-of-living adjustment for that current calendar year, rounding each amount to the nearest dollar. (B) The annual cost-of-living adjustment shall apply to the adjusted credits as contained in subdivisions (d)(1) and (2) of this section. (2) (A) For purposes of subdivision (e)(1) of this section, the cost-of-living adjustment for any calendar year is the percentage, if any, by which the Consumer Price Index for the calendar year preceding the taxable year exceeds the Consumer Price Index for the calendar year 2001. (B) The Consumer Price Index for any calendar year is the average of the Consumer Price Index as of the close of the twelve-month period ending on August 31 of that calendar year. (C) As used in this subsection, "Consumer Price Index" means the last Consumer Price Index for All Urban Consumers published by the United States Department of Labor. (3) The adjusted credit amounts shall apply for tax years beginning on and after January 1, 2003. (4) The secretary shall not increase the adjusted credit for any calendar year unless the conditions of subsection (f) of this section are met.

(1) (A) Not later than July 15 of each calendar year, the Secretary of the Department of Finance and Administration shall increase the adjusted individual credit and adjusted joint credit by the cost-of-living adjustment for that current calendar year, rounding each amount to the nearest dollar. (B) The annual cost-of-living adjustment shall apply to the adjusted credits as contained in subdivisions (d)(1) and (2) of this section.

(A) Not later than July 15 of each calendar year, the Secretary of the Department of Finance and Administration shall increase the adjusted individual credit and adjusted joint credit by the cost-of-living adjustment for that current calendar year, rounding each amount to the nearest dollar.

(B) The annual cost-of-living adjustment shall apply to the adjusted credits as contained in subdivisions (d)(1) and (2) of this section.

(2) (A) For purposes of subdivision (e)(1) of this section, the cost-of-living adjustment for any calendar year is the percentage, if any, by which the Consumer Price Index for the calendar year preceding the taxable year exceeds the Consumer Price Index for the calendar year 2001. (B) The Consumer Price Index for any calendar year is the average of the Consumer Price Index as of the close of the twelve-month period ending on August 31 of that calendar year. (C) As used in this subsection, "Consumer Price Index" means the last Consumer Price Index for All Urban Consumers published by the United States Department of Labor.

(A) For purposes of subdivision (e)(1) of this section, the cost-of-living adjustment for any calendar year is the percentage, if any, by which the Consumer Price Index for the calendar year preceding the taxable year exceeds the Consumer Price Index for the calendar year 2001.

(B) The Consumer Price Index for any calendar year is the average of the Consumer Price Index as of the close of the twelve-month period ending on August 31 of that calendar year.

(C) As used in this subsection, "Consumer Price Index" means the last Consumer Price Index for All Urban Consumers published by the United States Department of Labor.

(3) The adjusted credit amounts shall apply for tax years beginning on and after January 1, 2003.

(4) The secretary shall not increase the adjusted credit for any calendar year unless the conditions of subsection (f) of this section are met.

(f) The adjusted credit applicable for any calendar year shall not be increased unless: (1) The net available general revenue forecast provided to the Joint Committee on Economic and Tax Policy under § 10-3-1404(a)(1)(A) in May of the calendar year for which a credit increase is contemplated indicates that net available general revenue growth for the fiscal year beginning in the calendar year for which a credit increase is contemplated will be four and two-tenths percent (4.2%) or greater; and (2) Either: (A) The net available general revenues for the fiscal year ending in the calendar year for which a credit increase is contemplated exceed the official forecast by at least five-tenths of one percent (0.5%); or (B) The net available general revenues for the fiscal year ending in the calendar year for which a credit increase is contemplated exceed the total distributions for that fiscal year under the provisions of the Revenue Stabilization Law, § 19-5-101 et seq.

(1) The net available general revenue forecast provided to the Joint Committee on Economic and Tax Policy under § 10-3-1404(a)(1)(A) in May of the calendar year for which a credit increase is contemplated indicates that net available general revenue growth for the fiscal year beginning in the calendar year for which a credit increase is contemplated will be four and two-tenths percent (4.2%) or greater; and

(2) Either: (A) The net available general revenues for the fiscal year ending in the calendar year for which a credit increase is contemplated exceed the official forecast by at least five-tenths of one percent (0.5%); or (B) The net available general revenues for the fiscal year ending in the calendar year for which a credit increase is contemplated exceed the total distributions for that fiscal year under the provisions of the Revenue Stabilization Law, § 19-5-101 et seq.

(A) The net available general revenues for the fiscal year ending in the calendar year for which a credit increase is contemplated exceed the official forecast by at least five-tenths of one percent (0.5%); or

(B) The net available general revenues for the fiscal year ending in the calendar year for which a credit increase is contemplated exceed the total distributions for that fiscal year under the provisions of the Revenue Stabilization Law, § 19-5-101 et seq.

(g) Title 26 U.S.C. § 151(c)(6) , as in effect on January 1, 2003, regarding the tax treatment of kidnapped children, is adopted for the purpose of computing Arkansas income tax liability.

Amended by Act 2021EX2, No. 2,§ 10, eff. for tax years beginning on or after January 1, 2022.

Amended by Act 2021EX2, No. 1,§ 10, eff. for tax years beginning on or after January 1, 2022.

Amended by Act 2021, No. 483,§ 7, eff. 7/28/2021.

Amended by Act 2019, No. 910,§ 3725, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3724, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3723, eff. 7/1/2019.

Amended by Act 2013, No. 1224,§ 3, eff. 8/16/2013.

Acts 1929, No. 118, Art. 3, § 16; Pope's Dig., § 14039; Acts 1941, No. 129, § 1; 1947, No. 135, § 4; 1951, No. 19, § 1; 1957, No. 20, § 2; 1968 (2nd Ex. Sess.), No. 7, § 1; 1969, No. 219, §§ 1, 3; 1969, No. 243, § 1; 1975, No. 994, § 1; 1977, No. 629, §§ 1, 2; 1979, No. 420, § 1; 1983, No. 506, § 1; A.S.A. 1947, §§ 84-2021, 84-2021a, 84-2021.3; Acts 1987, No. 382, § 24; 1993, No. 785, §§ 11, 12; 2001, No. 1819, § 1; 2003, No. 663, § 12; 2005, No. 675, § 14.
Ark. Code Ann. § 26-74-308 — AR Code / Title 26 / Chapter 74 / Subchapter 3 / Section 26-74-308
Form of ballot
Status: in_force

(a) The ballot title to be used shall be substantially in the following form: "[ ] FOR adoption of a ............... percent (............... %) sales and use tax within ............... (Name of county)." "[ ] AGAINST adoption of a ............... percent (............... %) sales and use tax within ............... (Name of county)." (b) (1) The ballot title may also include an expiration date, and if adopted in this form, the tax shall cease to be levied on the date noted on the ballot. (2) The expiration date shall be the last day of a calendar quarter unless the proceeds are pledged for the payment of bonds, in which case the tax shall terminate as otherwise provided by law. (3) (A) (i) The quorum court of a county may refer to the voters of the county a change in the expiration date for the sales and use tax approved by the voters to extend the levy of the sales and use tax beyond the expiration date previously approved. (ii) The proposed expiration date shall be the last day of the last month of a calendar quarter. (B) If the quorum court of a county refers a change in the expiration date for an existing sales and use tax levied under this subchapter to the voters, the quorum court shall: (i) Notify the county board of election commissioners that the measure has been referred to the voters; and (ii) Submit a copy of the ballot title to the county board of election commissioners. (C) (i) An election to change the expiration date for a sales or use tax levied under this subchapter shall be conducted in the manner provided by law for all other county elections. (ii) The results of the election under this subsection shall be certified, proclaimed, and subject to challenge under § 26-74-309 . (D) (i) To extend the sales and use tax levied under this subchapter to a new expiration date, the county shall notify the Secretary of the Department of Finance and Administration of the new expiration date that was approved by the voters after publication of the proclamation has occurred and at least ninety (90) days before the current expiration date of the sales and use tax. (ii) The sales and use tax extended under this subdivision (b)(3) shall continue to be levied until the new expiration date. (E) If the voters do not approve a change in the expiration date for the sales and use tax levied under this subchapter, the tax shall continue to be collected until the expiration date previously approved by the voters. (F) An election to change the expiration date for a sales or use tax levied under this subchapter is not an election on the levy of the tax. (c) (1) (A) The ballot may also indicate designated uses of the revenues derived from the sales and use tax, and if the tax is approved, the proceeds shall be used only for the designated purposes. (B) The county's share of the proceeds may be used for other designated purposes if the electors approve a change in the designated use of the revenues by vote under this subsection. (2) (A) The quorum court of a county may refer to the vote of the people a change in the indicated use of revenues derived from a sales and use tax levied by the county that was approved by the voters, but a change shall not alter the allocation of tax collections among the county and municipalities within the county. (B) If the quorum court of a county refers to the vote of the people a change in the indicated use of revenues derived from a sales and use tax, then the quorum court shall: (i) Notify the county board of election commissioners that the measure has been referred to the vote of the people; and (ii) Submit a copy of the ballot title to the county board of election commissioners. (C) (i) An election to change the indicated use of revenues derived from a sales and use tax shall be conducted in the manner provided by law for all other county elections. (ii) The results of an election under this subsection shall be certified, proclaimed, and subject to challenge under the procedures stated in § 26-74-309 . (3) If the voters approve a change in the indicated use of revenues derived from a sales and use tax, the change in the indicated use shall apply to all revenues collected on the first day of the calendar month following the expiration of the thirty-day challenge period under § 26-74-309 . (4) (A) If the voters do not approve a change in the indicated use of revenues derived from a sales and use tax, the tax shall continue to be collected and the revenues derived from the tax shall continue to be used for the purposes indicated in the ballot for the tax. (B) An election to change the indicated use of revenues derived from a sales and use tax shall not constitute an election on the levy of the tax. (5) Notwithstanding anything in this subchapter to the contrary, in any county that a local sales and use tax has been adopted in the manner provided for in this subchapter and a portion of the revenues derived from the tax has been pledged to secure lease rentals or bonds, the purpose for the tax may not be changed to reduce the pledge in favor of the lease or bonds. (d) (1) The ballot may indicate an effective date for the levy of tax that is effective later than the effective date provided in § 26-74-309(d)(2)(A) . (2) The effective date of a levy of the tax that is delayed under subdivision (d)(1) of this section shall be: (A) Stated in the ordinance levying the tax and on the ballot; and (B) On the first day of the first month of a calendar quarter. (3) The effective date of a levy of the tax that is delayed under subdivision (d)(1) of this section shall not be delayed for more than thirty-six (36) months after the date the tax would be effective under § 26-74-309(d)(2)(A) . Amended by Act 2019, No. 910,§ 4382, eff. 7/1/2019. Acts 1981, No. 991, § 3; 1983, No. 278, § 1; A.S.A. 1947, § 17-2012; Acts 1991, No. 765, § 11; 1995, No. 565, § 3; 2003, No. 1156, § 2; 2005, No. 1161, § 1; 2009, No. 298, § 3; 2009, No. 383, § 2.

(a) The ballot title to be used shall be substantially in the following form: "[ ] FOR adoption of a ............... percent (............... %) sales and use tax within ............... (Name of county)." "[ ] AGAINST adoption of a ............... percent (............... %) sales and use tax within ............... (Name of county)."

"[ ] FOR adoption of a ............... percent (............... %) sales and use tax within ............... (Name of county)."

"[ ] AGAINST adoption of a ............... percent (............... %) sales and use tax within ............... (Name of county)."

(b) (1) The ballot title may also include an expiration date, and if adopted in this form, the tax shall cease to be levied on the date noted on the ballot. (2) The expiration date shall be the last day of a calendar quarter unless the proceeds are pledged for the payment of bonds, in which case the tax shall terminate as otherwise provided by law. (3) (A) (i) The quorum court of a county may refer to the voters of the county a change in the expiration date for the sales and use tax approved by the voters to extend the levy of the sales and use tax beyond the expiration date previously approved. (ii) The proposed expiration date shall be the last day of the last month of a calendar quarter. (B) If the quorum court of a county refers a change in the expiration date for an existing sales and use tax levied under this subchapter to the voters, the quorum court shall: (i) Notify the county board of election commissioners that the measure has been referred to the voters; and (ii) Submit a copy of the ballot title to the county board of election commissioners. (C) (i) An election to change the expiration date for a sales or use tax levied under this subchapter shall be conducted in the manner provided by law for all other county elections. (ii) The results of the election under this subsection shall be certified, proclaimed, and subject to challenge under § 26-74-309 . (D) (i) To extend the sales and use tax levied under this subchapter to a new expiration date, the county shall notify the Secretary of the Department of Finance and Administration of the new expiration date that was approved by the voters after publication of the proclamation has occurred and at least ninety (90) days before the current expiration date of the sales and use tax. (ii) The sales and use tax extended under this subdivision (b)(3) shall continue to be levied until the new expiration date. (E) If the voters do not approve a change in the expiration date for the sales and use tax levied under this subchapter, the tax shall continue to be collected until the expiration date previously approved by the voters. (F) An election to change the expiration date for a sales or use tax levied under this subchapter is not an election on the levy of the tax.

(1) The ballot title may also include an expiration date, and if adopted in this form, the tax shall cease to be levied on the date noted on the ballot.

(2) The expiration date shall be the last day of a calendar quarter unless the proceeds are pledged for the payment of bonds, in which case the tax shall terminate as otherwise provided by law.

(3) (A) (i) The quorum court of a county may refer to the voters of the county a change in the expiration date for the sales and use tax approved by the voters to extend the levy of the sales and use tax beyond the expiration date previously approved. (ii) The proposed expiration date shall be the last day of the last month of a calendar quarter. (B) If the quorum court of a county refers a change in the expiration date for an existing sales and use tax levied under this subchapter to the voters, the quorum court shall: (i) Notify the county board of election commissioners that the measure has been referred to the voters; and (ii) Submit a copy of the ballot title to the county board of election commissioners. (C) (i) An election to change the expiration date for a sales or use tax levied under this subchapter shall be conducted in the manner provided by law for all other county elections. (ii) The results of the election under this subsection shall be certified, proclaimed, and subject to challenge under § 26-74-309 . (D) (i) To extend the sales and use tax levied under this subchapter to a new expiration date, the county shall notify the Secretary of the Department of Finance and Administration of the new expiration date that was approved by the voters after publication of the proclamation has occurred and at least ninety (90) days before the current expiration date of the sales and use tax. (ii) The sales and use tax extended under this subdivision (b)(3) shall continue to be levied until the new expiration date. (E) If the voters do not approve a change in the expiration date for the sales and use tax levied under this subchapter, the tax shall continue to be collected until the expiration date previously approved by the voters. (F) An election to change the expiration date for a sales or use tax levied under this subchapter is not an election on the levy of the tax.

(A) (i) The quorum court of a county may refer to the voters of the county a change in the expiration date for the sales and use tax approved by the voters to extend the levy of the sales and use tax beyond the expiration date previously approved. (ii) The proposed expiration date shall be the last day of the last month of a calendar quarter.

(i) The quorum court of a county may refer to the voters of the county a change in the expiration date for the sales and use tax approved by the voters to extend the levy of the sales and use tax beyond the expiration date previously approved.

(ii) The proposed expiration date shall be the last day of the last month of a calendar quarter.

(B) If the quorum court of a county refers a change in the expiration date for an existing sales and use tax levied under this subchapter to the voters, the quorum court shall: (i) Notify the county board of election commissioners that the measure has been referred to the voters; and (ii) Submit a copy of the ballot title to the county board of election commissioners.

(i) Notify the county board of election commissioners that the measure has been referred to the voters; and

(ii) Submit a copy of the ballot title to the county board of election commissioners.

(C) (i) An election to change the expiration date for a sales or use tax levied under this subchapter shall be conducted in the manner provided by law for all other county elections. (ii) The results of the election under this subsection shall be certified, proclaimed, and subject to challenge under § 26-74-309 .

(i) An election to change the expiration date for a sales or use tax levied under this subchapter shall be conducted in the manner provided by law for all other county elections.

(ii) The results of the election under this subsection shall be certified, proclaimed, and subject to challenge under § 26-74-309 .

(D) (i) To extend the sales and use tax levied under this subchapter to a new expiration date, the county shall notify the Secretary of the Department of Finance and Administration of the new expiration date that was approved by the voters after publication of the proclamation has occurred and at least ninety (90) days before the current expiration date of the sales and use tax. (ii) The sales and use tax extended under this subdivision (b)(3) shall continue to be levied until the new expiration date.

(i) To extend the sales and use tax levied under this subchapter to a new expiration date, the county shall notify the Secretary of the Department of Finance and Administration of the new expiration date that was approved by the voters after publication of the proclamation has occurred and at least ninety (90) days before the current expiration date of the sales and use tax.

(ii) The sales and use tax extended under this subdivision (b)(3) shall continue to be levied until the new expiration date.

(E) If the voters do not approve a change in the expiration date for the sales and use tax levied under this subchapter, the tax shall continue to be collected until the expiration date previously approved by the voters.

(F) An election to change the expiration date for a sales or use tax levied under this subchapter is not an election on the levy of the tax.

(c) (1) (A) The ballot may also indicate designated uses of the revenues derived from the sales and use tax, and if the tax is approved, the proceeds shall be used only for the designated purposes. (B) The county's share of the proceeds may be used for other designated purposes if the electors approve a change in the designated use of the revenues by vote under this subsection. (2) (A) The quorum court of a county may refer to the vote of the people a change in the indicated use of revenues derived from a sales and use tax levied by the county that was approved by the voters, but a change shall not alter the allocation of tax collections among the county and municipalities within the county. (B) If the quorum court of a county refers to the vote of the people a change in the indicated use of revenues derived from a sales and use tax, then the quorum court shall: (i) Notify the county board of election commissioners that the measure has been referred to the vote of the people; and (ii) Submit a copy of the ballot title to the county board of election commissioners. (C) (i) An election to change the indicated use of revenues derived from a sales and use tax shall be conducted in the manner provided by law for all other county elections. (ii) The results of an election under this subsection shall be certified, proclaimed, and subject to challenge under the procedures stated in § 26-74-309 . (3) If the voters approve a change in the indicated use of revenues derived from a sales and use tax, the change in the indicated use shall apply to all revenues collected on the first day of the calendar month following the expiration of the thirty-day challenge period under § 26-74-309 . (4) (A) If the voters do not approve a change in the indicated use of revenues derived from a sales and use tax, the tax shall continue to be collected and the revenues derived from the tax shall continue to be used for the purposes indicated in the ballot for the tax. (B) An election to change the indicated use of revenues derived from a sales and use tax shall not constitute an election on the levy of the tax. (5) Notwithstanding anything in this subchapter to the contrary, in any county that a local sales and use tax has been adopted in the manner provided for in this subchapter and a portion of the revenues derived from the tax has been pledged to secure lease rentals or bonds, the purpose for the tax may not be changed to reduce the pledge in favor of the lease or bonds.

(1) (A) The ballot may also indicate designated uses of the revenues derived from the sales and use tax, and if the tax is approved, the proceeds shall be used only for the designated purposes. (B) The county's share of the proceeds may be used for other designated purposes if the electors approve a change in the designated use of the revenues by vote under this subsection.

(A) The ballot may also indicate designated uses of the revenues derived from the sales and use tax, and if the tax is approved, the proceeds shall be used only for the designated purposes.

(B) The county's share of the proceeds may be used for other designated purposes if the electors approve a change in the designated use of the revenues by vote under this subsection.

(2) (A) The quorum court of a county may refer to the vote of the people a change in the indicated use of revenues derived from a sales and use tax levied by the county that was approved by the voters, but a change shall not alter the allocation of tax collections among the county and municipalities within the county. (B) If the quorum court of a county refers to the vote of the people a change in the indicated use of revenues derived from a sales and use tax, then the quorum court shall: (i) Notify the county board of election commissioners that the measure has been referred to the vote of the people; and (ii) Submit a copy of the ballot title to the county board of election commissioners. (C) (i) An election to change the indicated use of revenues derived from a sales and use tax shall be conducted in the manner provided by law for all other county elections. (ii) The results of an election under this subsection shall be certified, proclaimed, and subject to challenge under the procedures stated in § 26-74-309 .

(A) The quorum court of a county may refer to the vote of the people a change in the indicated use of revenues derived from a sales and use tax levied by the county that was approved by the voters, but a change shall not alter the allocation of tax collections among the county and municipalities within the county.

(B) If the quorum court of a county refers to the vote of the people a change in the indicated use of revenues derived from a sales and use tax, then the quorum court shall: (i) Notify the county board of election commissioners that the measure has been referred to the vote of the people; and (ii) Submit a copy of the ballot title to the county board of election commissioners.

(i) Notify the county board of election commissioners that the measure has been referred to the vote of the people; and

(ii) Submit a copy of the ballot title to the county board of election commissioners.

(C) (i) An election to change the indicated use of revenues derived from a sales and use tax shall be conducted in the manner provided by law for all other county elections. (ii) The results of an election under this subsection shall be certified, proclaimed, and subject to challenge under the procedures stated in § 26-74-309 .

(i) An election to change the indicated use of revenues derived from a sales and use tax shall be conducted in the manner provided by law for all other county elections.

(ii) The results of an election under this subsection shall be certified, proclaimed, and subject to challenge under the procedures stated in § 26-74-309 .

(3) If the voters approve a change in the indicated use of revenues derived from a sales and use tax, the change in the indicated use shall apply to all revenues collected on the first day of the calendar month following the expiration of the thirty-day challenge period under § 26-74-309 .

(4) (A) If the voters do not approve a change in the indicated use of revenues derived from a sales and use tax, the tax shall continue to be collected and the revenues derived from the tax shall continue to be used for the purposes indicated in the ballot for the tax. (B) An election to change the indicated use of revenues derived from a sales and use tax shall not constitute an election on the levy of the tax.

(A) If the voters do not approve a change in the indicated use of revenues derived from a sales and use tax, the tax shall continue to be collected and the revenues derived from the tax shall continue to be used for the purposes indicated in the ballot for the tax.

(B) An election to change the indicated use of revenues derived from a sales and use tax shall not constitute an election on the levy of the tax.

(5) Notwithstanding anything in this subchapter to the contrary, in any county that a local sales and use tax has been adopted in the manner provided for in this subchapter and a portion of the revenues derived from the tax has been pledged to secure lease rentals or bonds, the purpose for the tax may not be changed to reduce the pledge in favor of the lease or bonds.

(d) (1) The ballot may indicate an effective date for the levy of tax that is effective later than the effective date provided in § 26-74-309(d)(2)(A) . (2) The effective date of a levy of the tax that is delayed under subdivision (d)(1) of this section shall be: (A) Stated in the ordinance levying the tax and on the ballot; and (B) On the first day of the first month of a calendar quarter. (3) The effective date of a levy of the tax that is delayed under subdivision (d)(1) of this section shall not be delayed for more than thirty-six (36) months after the date the tax would be effective under § 26-74-309(d)(2)(A) .

(1) The ballot may indicate an effective date for the levy of tax that is effective later than the effective date provided in § 26-74-309(d)(2)(A) .

(2) The effective date of a levy of the tax that is delayed under subdivision (d)(1) of this section shall be: (A) Stated in the ordinance levying the tax and on the ballot; and (B) On the first day of the first month of a calendar quarter.

(A) Stated in the ordinance levying the tax and on the ballot; and

(B) On the first day of the first month of a calendar quarter.

(3) The effective date of a levy of the tax that is delayed under subdivision (d)(1) of this section shall not be delayed for more than thirty-six (36) months after the date the tax would be effective under § 26-74-309(d)(2)(A) .

Amended by Act 2019, No. 910,§ 4382, eff. 7/1/2019.

Acts 1981, No. 991, § 3; 1983, No. 278, § 1; A.S.A. 1947, § 17-2012; Acts 1991, No. 765, § 11; 1995, No. 565, § 3; 2003, No. 1156, § 2; 2005, No. 1161, § 1; 2009, No. 298, § 3; 2009, No. 383, § 2.
Ark. Code Ann. § 26-18-504 — AR Code / Title 26 / Chapter 18 / Subchapter 5 / Section 26-18-504
Final accounts of fiduciaries
Status: in_force

(a) No final account of any fiduciary shall be allowed by a probate division of circuit court of the state unless the account shows, and the probate division of circuit court finds, that all taxes imposed by any state tax law which are due have been paid and that all taxes which may become due are secured by bond, security deposit, or otherwise. To the extent that a tax certificate of the Secretary of the Department of Finance and Administration shows payment, it shall be conclusive. (b) For the purpose of facilitating the settlement and distribution of the estates held by fiduciaries, the secretary may agree upon the amount of taxes due, or to become due, from the fiduciaries under the provisions of any state tax law, and payment in accordance with the agreement shall be in full satisfaction of all taxes to which the agreement relates. Acts 1979, No. 401, § 30; A.S.A. 1947, § 84-4730.

(a) No final account of any fiduciary shall be allowed by a probate division of circuit court of the state unless the account shows, and the probate division of circuit court finds, that all taxes imposed by any state tax law which are due have been paid and that all taxes which may become due are secured by bond, security deposit, or otherwise. To the extent that a tax certificate of the Secretary of the Department of Finance and Administration shows payment, it shall be conclusive.

(b) For the purpose of facilitating the settlement and distribution of the estates held by fiduciaries, the secretary may agree upon the amount of taxes due, or to become due, from the fiduciaries under the provisions of any state tax law, and payment in accordance with the agreement shall be in full satisfaction of all taxes to which the agreement relates.

Acts 1979, No. 401, § 30; A.S.A. 1947, § 84-4730.
Ark. Code Ann. § 26-52-426 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-426
Railroad rolling stock manufactured for use in interstate commerce - Definition
Status: in_force

(a) The gross receipts or gross proceeds derived from the sale or lease of railroad rolling stock manufactured for use in transporting persons or property in interstate commerce is exempt from the gross receipts tax levied by this chapter. (b) (1) As used in this section, "railroad rolling stock" means completed railroad locomotives and completed railroad cars designed to haul either passengers or freight. (2) (A) "Railroad rolling stock" shall not include repair parts or materials used to repair locomotives or railroad cars, components of railroad cars or locomotives, trailers, or any property not used directly in the transportation of passengers or freight. (B) "Railroad rolling stock" shall also not include machinery used to repair or maintain railroad cars, locomotives, track, railroad ties, or railroad roadway. Acts 1994 (2nd Ex. Sess.), No. 25, § 1.

(a) The gross receipts or gross proceeds derived from the sale or lease of railroad rolling stock manufactured for use in transporting persons or property in interstate commerce is exempt from the gross receipts tax levied by this chapter.

(b) (1) As used in this section, "railroad rolling stock" means completed railroad locomotives and completed railroad cars designed to haul either passengers or freight. (2) (A) "Railroad rolling stock" shall not include repair parts or materials used to repair locomotives or railroad cars, components of railroad cars or locomotives, trailers, or any property not used directly in the transportation of passengers or freight. (B) "Railroad rolling stock" shall also not include machinery used to repair or maintain railroad cars, locomotives, track, railroad ties, or railroad roadway.

(1) As used in this section, "railroad rolling stock" means completed railroad locomotives and completed railroad cars designed to haul either passengers or freight.

(2) (A) "Railroad rolling stock" shall not include repair parts or materials used to repair locomotives or railroad cars, components of railroad cars or locomotives, trailers, or any property not used directly in the transportation of passengers or freight. (B) "Railroad rolling stock" shall also not include machinery used to repair or maintain railroad cars, locomotives, track, railroad ties, or railroad roadway.

(A) "Railroad rolling stock" shall not include repair parts or materials used to repair locomotives or railroad cars, components of railroad cars or locomotives, trailers, or any property not used directly in the transportation of passengers or freight.

(B) "Railroad rolling stock" shall also not include machinery used to repair or maintain railroad cars, locomotives, track, railroad ties, or railroad roadway.

Acts 1994 (2nd Ex. Sess.), No. 25, § 1.
Ark. Code Ann. § 26-36-315 — AR Code / Title 26 / Chapter 36 / Subchapter 3 / Section 26-36-315
Joint refunds
Status: in_force

(a) When a taxpayer who is a debtor as defined in this subchapter has filed a joint return for which he or she is due a refund or has filed a separate return on the same form resulting in a joint refund, the entire amount of the refund shall be subject to setoff. (b) (1) The Secretary of the Department of Finance and Administration shall notify each taxpayer due a joint refund of the amount and the date of a proposed setoff for a debt certified by a claimant agency to the Revenue Division of the Department of Finance and Administration. (2) The notice under subdivision (b)(1) of this section shall be in writing and sent to the address listed on the taxpayer's most recently filed income tax return. (c) (1) (A) A taxpayer who claims that he or she is not a debtor of a claimant agency may seek administrative relief by filing a written protest or petition under oath within thirty (30) days after the notice under subdivision (b)(1) of this section is received. (B) The written protest or petition shall be signed by the nondebtor taxpayer or the nondebtor taxpayer's authorized agent and include documentation: (i) Certified by the claimant agency verifying that the nondebtor taxpayer is not a debtor of the claimant agency; and (ii) Supporting the proportionate share of the nondebtor taxpayer's payment of tax and the resulting amount of the joint refund that the nondebtor taxpayer claims is not subject to setoff. (C) Administrative relief is not available to a nondebtor taxpayer who fails to: (i) Timely submit a protest or a petition regarding a proposed setoff after the notice under subdivision (b)(1) of this section is received; or (ii) Provide the documentation required under subdivision (c)(1)(B) of this section. (2) The nondebtor taxpayer may request the secretary or the Tax Appeals Commission to consider his or her request for relief upon written documents furnished by the nondebtor taxpayer or upon the written documents and the evidence produced by the nondebtor taxpayer at a hearing conducted under the Arkansas Tax Procedure Act, § 26-18-101 et seq., or the Independent Tax Appeals Commission Act, § 26-18-1101 et seq. (3) (A) The secretary or the commission, as applicable, shall: (i) Set the time and place of the hearing; and (ii) Provide written notice of the hearing at least thirty (30) days before the scheduled hearing. (B) At the hearing scheduled under subdivision (c)(3)(A) of this section, the nondebtor taxpayer may: (i) Be represented by an authorized representative; and (ii) Present evidence in support of his or her position. (d) After the hearing scheduled under subdivision (c)(3)(A) of this section, the hearing officer or the commission, as applicable, shall render a decision in writing and shall serve copies on the nondebtor taxpayer, the secretary, and the claimant agency by first class mail. (e) The hearings on written protests and decisions made by the hearing officer or the commission are not subject to the Arkansas Administrative Procedure Act, § 25-15-201 et seq. (f) (1) After the issuance and service of a decision of the hearing officer or the commission to sustain the setoff of the joint refund, a nondebtor taxpayer may seek judicial relief from the decision by filing suit within thirty (30) days after the date of the final decision of the hearing officer or the commission. (2) Jurisdiction for a suit to contest a decision of the hearing officer or the commission under this section shall be in the Pulaski County Circuit Court or the circuit court of the county where the nondebtor taxpayer resides, and the matter shall be tried de novo. (g) This section is the sole means by which a nondebtor taxpayer may challenge a proposed setoff for the benefit of a claimant agency. Amended by Act 2021, No. 593,§ 23, eff. 1/1/2023. Amended by Act 2019, No. 910,§ 3695, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3694, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3693, eff. 7/1/2019. Acts 1983, No. 372, § 17; A.S.A. 1947, § 84-4917; Acts 2009, No. 713, § 1.

(a) When a taxpayer who is a debtor as defined in this subchapter has filed a joint return for which he or she is due a refund or has filed a separate return on the same form resulting in a joint refund, the entire amount of the refund shall be subject to setoff.

(b) (1) The Secretary of the Department of Finance and Administration shall notify each taxpayer due a joint refund of the amount and the date of a proposed setoff for a debt certified by a claimant agency to the Revenue Division of the Department of Finance and Administration. (2) The notice under subdivision (b)(1) of this section shall be in writing and sent to the address listed on the taxpayer's most recently filed income tax return.

(1) The Secretary of the Department of Finance and Administration shall notify each taxpayer due a joint refund of the amount and the date of a proposed setoff for a debt certified by a claimant agency to the Revenue Division of the Department of Finance and Administration.

(2) The notice under subdivision (b)(1) of this section shall be in writing and sent to the address listed on the taxpayer's most recently filed income tax return.

(c) (1) (A) A taxpayer who claims that he or she is not a debtor of a claimant agency may seek administrative relief by filing a written protest or petition under oath within thirty (30) days after the notice under subdivision (b)(1) of this section is received. (B) The written protest or petition shall be signed by the nondebtor taxpayer or the nondebtor taxpayer's authorized agent and include documentation: (i) Certified by the claimant agency verifying that the nondebtor taxpayer is not a debtor of the claimant agency; and (ii) Supporting the proportionate share of the nondebtor taxpayer's payment of tax and the resulting amount of the joint refund that the nondebtor taxpayer claims is not subject to setoff. (C) Administrative relief is not available to a nondebtor taxpayer who fails to: (i) Timely submit a protest or a petition regarding a proposed setoff after the notice under subdivision (b)(1) of this section is received; or (ii) Provide the documentation required under subdivision (c)(1)(B) of this section. (2) The nondebtor taxpayer may request the secretary or the Tax Appeals Commission to consider his or her request for relief upon written documents furnished by the nondebtor taxpayer or upon the written documents and the evidence produced by the nondebtor taxpayer at a hearing conducted under the Arkansas Tax Procedure Act, § 26-18-101 et seq., or the Independent Tax Appeals Commission Act, § 26-18-1101 et seq. (3) (A) The secretary or the commission, as applicable, shall: (i) Set the time and place of the hearing; and (ii) Provide written notice of the hearing at least thirty (30) days before the scheduled hearing. (B) At the hearing scheduled under subdivision (c)(3)(A) of this section, the nondebtor taxpayer may: (i) Be represented by an authorized representative; and (ii) Present evidence in support of his or her position.

(1) (A) A taxpayer who claims that he or she is not a debtor of a claimant agency may seek administrative relief by filing a written protest or petition under oath within thirty (30) days after the notice under subdivision (b)(1) of this section is received. (B) The written protest or petition shall be signed by the nondebtor taxpayer or the nondebtor taxpayer's authorized agent and include documentation: (i) Certified by the claimant agency verifying that the nondebtor taxpayer is not a debtor of the claimant agency; and (ii) Supporting the proportionate share of the nondebtor taxpayer's payment of tax and the resulting amount of the joint refund that the nondebtor taxpayer claims is not subject to setoff. (C) Administrative relief is not available to a nondebtor taxpayer who fails to: (i) Timely submit a protest or a petition regarding a proposed setoff after the notice under subdivision (b)(1) of this section is received; or (ii) Provide the documentation required under subdivision (c)(1)(B) of this section.

(A) A taxpayer who claims that he or she is not a debtor of a claimant agency may seek administrative relief by filing a written protest or petition under oath within thirty (30) days after the notice under subdivision (b)(1) of this section is received.

(B) The written protest or petition shall be signed by the nondebtor taxpayer or the nondebtor taxpayer's authorized agent and include documentation: (i) Certified by the claimant agency verifying that the nondebtor taxpayer is not a debtor of the claimant agency; and (ii) Supporting the proportionate share of the nondebtor taxpayer's payment of tax and the resulting amount of the joint refund that the nondebtor taxpayer claims is not subject to setoff.

(i) Certified by the claimant agency verifying that the nondebtor taxpayer is not a debtor of the claimant agency; and

(ii) Supporting the proportionate share of the nondebtor taxpayer's payment of tax and the resulting amount of the joint refund that the nondebtor taxpayer claims is not subject to setoff.

(C) Administrative relief is not available to a nondebtor taxpayer who fails to: (i) Timely submit a protest or a petition regarding a proposed setoff after the notice under subdivision (b)(1) of this section is received; or (ii) Provide the documentation required under subdivision (c)(1)(B) of this section.

(i) Timely submit a protest or a petition regarding a proposed setoff after the notice under subdivision (b)(1) of this section is received; or

(ii) Provide the documentation required under subdivision (c)(1)(B) of this section.

(2) The nondebtor taxpayer may request the secretary or the Tax Appeals Commission to consider his or her request for relief upon written documents furnished by the nondebtor taxpayer or upon the written documents and the evidence produced by the nondebtor taxpayer at a hearing conducted under the Arkansas Tax Procedure Act, § 26-18-101 et seq., or the Independent Tax Appeals Commission Act, § 26-18-1101 et seq.

(3) (A) The secretary or the commission, as applicable, shall: (i) Set the time and place of the hearing; and (ii) Provide written notice of the hearing at least thirty (30) days before the scheduled hearing. (B) At the hearing scheduled under subdivision (c)(3)(A) of this section, the nondebtor taxpayer may: (i) Be represented by an authorized representative; and (ii) Present evidence in support of his or her position.

(A) The secretary or the commission, as applicable, shall: (i) Set the time and place of the hearing; and (ii) Provide written notice of the hearing at least thirty (30) days before the scheduled hearing.

(i) Set the time and place of the hearing; and

(ii) Provide written notice of the hearing at least thirty (30) days before the scheduled hearing.

(B) At the hearing scheduled under subdivision (c)(3)(A) of this section, the nondebtor taxpayer may: (i) Be represented by an authorized representative; and (ii) Present evidence in support of his or her position.

(i) Be represented by an authorized representative; and

(ii) Present evidence in support of his or her position.

(d) After the hearing scheduled under subdivision (c)(3)(A) of this section, the hearing officer or the commission, as applicable, shall render a decision in writing and shall serve copies on the nondebtor taxpayer, the secretary, and the claimant agency by first class mail.

(e) The hearings on written protests and decisions made by the hearing officer or the commission are not subject to the Arkansas Administrative Procedure Act, § 25-15-201 et seq.

(f) (1) After the issuance and service of a decision of the hearing officer or the commission to sustain the setoff of the joint refund, a nondebtor taxpayer may seek judicial relief from the decision by filing suit within thirty (30) days after the date of the final decision of the hearing officer or the commission. (2) Jurisdiction for a suit to contest a decision of the hearing officer or the commission under this section shall be in the Pulaski County Circuit Court or the circuit court of the county where the nondebtor taxpayer resides, and the matter shall be tried de novo.

(1) After the issuance and service of a decision of the hearing officer or the commission to sustain the setoff of the joint refund, a nondebtor taxpayer may seek judicial relief from the decision by filing suit within thirty (30) days after the date of the final decision of the hearing officer or the commission.

(2) Jurisdiction for a suit to contest a decision of the hearing officer or the commission under this section shall be in the Pulaski County Circuit Court or the circuit court of the county where the nondebtor taxpayer resides, and the matter shall be tried de novo.

(g) This section is the sole means by which a nondebtor taxpayer may challenge a proposed setoff for the benefit of a claimant agency.

Amended by Act 2021, No. 593,§ 23, eff. 1/1/2023.

Amended by Act 2019, No. 910,§ 3695, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3694, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3693, eff. 7/1/2019.

Acts 1983, No. 372, § 17; A.S.A. 1947, § 84-4917; Acts 2009, No. 713, § 1.
Ark. Code Ann. § 26-64-101 — AR Code / Title 26 / Chapter 64 / Section 26-64-101
Wholesale sales tax on motor fuel - Definitions
Status: in_force

(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 published by the United States Energy Information Administration is no longer available; and (2) "Motor fuel" means the same as defined in § 26-55-202 . (b) In addition to the taxes levied in §§ 26-55-205 , 26-55-1002 , 26-55-1006 , 26-55-1201 , and 26-56-601 , there is levied a wholesale sales tax upon the average wholesale selling price of motor fuel at the rate determined under this section. (c) (1) On or before October 1, 2019, the Secretary of the Department of Finance and Administration shall determine the rate of the wholesale sales tax levied under this section by multiplying the twelve-month average wholesale selling price of motor fuel for the period of January 1, 2018, through December 31, 2018, by one and six-tenths percent (1.6%). (2) The wholesale sales tax rate determined under this subsection is effective for the period of October 1, 2019, through September 30, 2020. (3) To make the collection of the wholesale sales tax levied under this subsection more efficient, the secretary shall convert the wholesale sales tax calculated under subdivision (c)(1) of this section to a cent-per-gallon amount rounded to the nearest one-tenth of one cent (0.1¢). (d) (1) Beginning July 1, 2020, and each July 1 thereafter, the secretary shall calculate the wholesale sales tax levied under this section by multiplying the twelve-month average wholesale selling price of motor fuel for the period of January 1 through December 31 of the immediately preceding year by one and six-tenths percent (1.6%). (2) The wholesale sales tax rate calculated under this subsection is effective for the twelve-month period beginning on October 1 of the year in which the calculation is made under this subsection. (3) To make the collection of the wholesale sales tax levied under this subsection more efficient, the secretary shall convert the wholesale sales tax calculated under subdivision (d)(1) of this section to a cent-per-gallon amount rounded to the nearest one-tenth of one cent (0.1¢). (4) (A) If the twelve-month average wholesale selling price calculated in subdivision (d)(1) of this section is more than the twelve-month average wholesale selling price of the year preceding that calculation, the secretary shall convert the resulting wholesale sales tax to a cent-per-gallon amount rounded to the nearest one-tenth of one cent (0.1¢). (B) If the wholesale sales tax rate calculated in subdivision (d)(1) of this section would result in an increase in the wholesale sales tax of more than one-tenth of one cent (0.1¢) per gallon of motor fuel when converted to a cent-per-gallon amount and rounded to the nearest one-tenth of one cent (0.1¢), the percentage used in the calculation of the wholesale sales tax rate under subdivision (d)(1) of this section shall be limited to the highest percentage that results in a cent-per-gallon amount that does not exceed one-tenth of one cent (0.1¢) for that twelve-month period when rounded to the nearest one-tenth of one cent (0.1¢). (5) If the twelve-month average wholesale selling price used for the calculation in subdivision (d)(1) of this section is less than the twelve-month average wholesale selling price of the preceding year, the calculation under subdivision (d)(1) of this section shall not be made, and the wholesale sales tax rate for the twelve-month period beginning October 1 shall be equal to the wholesale sales tax rate for the immediately preceding twelve-month period. (e) The wholesale sales tax levied under this section shall be paid by motor fuel dealers to motor fuel distributors, who shall collect, report, and remit the tax in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of motor fuel taxes levied in Title 26, Chapter 55, of the Arkansas Code. (f) By August 1 of each year, the Department of Finance and Administration shall publish the cent-per-gallon wholesale sales tax to be collected by motor fuel dealers and paid to motor fuel distributors beginning on October 1 of that year under this section and shall notify motor fuel dealers and motor fuel distributors of the published amount. Added by Act 2019, No. 416,§ 6, eff. 10/1/2019.

(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 published by the United States Energy Information Administration is no longer available; and (2) "Motor fuel" means the same as defined in § 26-55-202 .

(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 published by the United States Energy Information Administration is no longer available; and

(2) "Motor fuel" means the same as defined in § 26-55-202 .

(b) In addition to the taxes levied in §§ 26-55-205 , 26-55-1002 , 26-55-1006 , 26-55-1201 , and 26-56-601 , there is levied a wholesale sales tax upon the average wholesale selling price of motor fuel at the rate determined under this section.

(c) (1) On or before October 1, 2019, the Secretary of the Department of Finance and Administration shall determine the rate of the wholesale sales tax levied under this section by multiplying the twelve-month average wholesale selling price of motor fuel for the period of January 1, 2018, through December 31, 2018, by one and six-tenths percent (1.6%). (2) The wholesale sales tax rate determined under this subsection is effective for the period of October 1, 2019, through September 30, 2020. (3) To make the collection of the wholesale sales tax levied under this subsection more efficient, the secretary shall convert the wholesale sales tax calculated under subdivision (c)(1) of this section to a cent-per-gallon amount rounded to the nearest one-tenth of one cent (0.1¢).

(1) On or before October 1, 2019, the Secretary of the Department of Finance and Administration shall determine the rate of the wholesale sales tax levied under this section by multiplying the twelve-month average wholesale selling price of motor fuel for the period of January 1, 2018, through December 31, 2018, by one and six-tenths percent (1.6%).

(2) The wholesale sales tax rate determined under this subsection is effective for the period of October 1, 2019, through September 30, 2020.

(3) To make the collection of the wholesale sales tax levied under this subsection more efficient, the secretary shall convert the wholesale sales tax calculated under subdivision (c)(1) of this section to a cent-per-gallon amount rounded to the nearest one-tenth of one cent (0.1¢).

(d) (1) Beginning July 1, 2020, and each July 1 thereafter, the secretary shall calculate the wholesale sales tax levied under this section by multiplying the twelve-month average wholesale selling price of motor fuel for the period of January 1 through December 31 of the immediately preceding year by one and six-tenths percent (1.6%). (2) The wholesale sales tax rate calculated under this subsection is effective for the twelve-month period beginning on October 1 of the year in which the calculation is made under this subsection. (3) To make the collection of the wholesale sales tax levied under this subsection more efficient, the secretary shall convert the wholesale sales tax calculated under subdivision (d)(1) of this section to a cent-per-gallon amount rounded to the nearest one-tenth of one cent (0.1¢). (4) (A) If the twelve-month average wholesale selling price calculated in subdivision (d)(1) of this section is more than the twelve-month average wholesale selling price of the year preceding that calculation, the secretary shall convert the resulting wholesale sales tax to a cent-per-gallon amount rounded to the nearest one-tenth of one cent (0.1¢). (B) If the wholesale sales tax rate calculated in subdivision (d)(1) of this section would result in an increase in the wholesale sales tax of more than one-tenth of one cent (0.1¢) per gallon of motor fuel when converted to a cent-per-gallon amount and rounded to the nearest one-tenth of one cent (0.1¢), the percentage used in the calculation of the wholesale sales tax rate under subdivision (d)(1) of this section shall be limited to the highest percentage that results in a cent-per-gallon amount that does not exceed one-tenth of one cent (0.1¢) for that twelve-month period when rounded to the nearest one-tenth of one cent (0.1¢). (5) If the twelve-month average wholesale selling price used for the calculation in subdivision (d)(1) of this section is less than the twelve-month average wholesale selling price of the preceding year, the calculation under subdivision (d)(1) of this section shall not be made, and the wholesale sales tax rate for the twelve-month period beginning October 1 shall be equal to the wholesale sales tax rate for the immediately preceding twelve-month period.

(1) Beginning July 1, 2020, and each July 1 thereafter, the secretary shall calculate the wholesale sales tax levied under this section by multiplying the twelve-month average wholesale selling price of motor fuel for the period of January 1 through December 31 of the immediately preceding year by one and six-tenths percent (1.6%).

(2) The wholesale sales tax rate calculated under this subsection is effective for the twelve-month period beginning on October 1 of the year in which the calculation is made under this subsection.

(3) To make the collection of the wholesale sales tax levied under this subsection more efficient, the secretary shall convert the wholesale sales tax calculated under subdivision (d)(1) of this section to a cent-per-gallon amount rounded to the nearest one-tenth of one cent (0.1¢).

(4) (A) If the twelve-month average wholesale selling price calculated in subdivision (d)(1) of this section is more than the twelve-month average wholesale selling price of the year preceding that calculation, the secretary shall convert the resulting wholesale sales tax to a cent-per-gallon amount rounded to the nearest one-tenth of one cent (0.1¢). (B) If the wholesale sales tax rate calculated in subdivision (d)(1) of this section would result in an increase in the wholesale sales tax of more than one-tenth of one cent (0.1¢) per gallon of motor fuel when converted to a cent-per-gallon amount and rounded to the nearest one-tenth of one cent (0.1¢), the percentage used in the calculation of the wholesale sales tax rate under subdivision (d)(1) of this section shall be limited to the highest percentage that results in a cent-per-gallon amount that does not exceed one-tenth of one cent (0.1¢) for that twelve-month period when rounded to the nearest one-tenth of one cent (0.1¢).

(A) If the twelve-month average wholesale selling price calculated in subdivision (d)(1) of this section is more than the twelve-month average wholesale selling price of the year preceding that calculation, the secretary shall convert the resulting wholesale sales tax to a cent-per-gallon amount rounded to the nearest one-tenth of one cent (0.1¢).

(B) If the wholesale sales tax rate calculated in subdivision (d)(1) of this section would result in an increase in the wholesale sales tax of more than one-tenth of one cent (0.1¢) per gallon of motor fuel when converted to a cent-per-gallon amount and rounded to the nearest one-tenth of one cent (0.1¢), the percentage used in the calculation of the wholesale sales tax rate under subdivision (d)(1) of this section shall be limited to the highest percentage that results in a cent-per-gallon amount that does not exceed one-tenth of one cent (0.1¢) for that twelve-month period when rounded to the nearest one-tenth of one cent (0.1¢).

(5) If the twelve-month average wholesale selling price used for the calculation in subdivision (d)(1) of this section is less than the twelve-month average wholesale selling price of the preceding year, the calculation under subdivision (d)(1) of this section shall not be made, and the wholesale sales tax rate for the twelve-month period beginning October 1 shall be equal to the wholesale sales tax rate for the immediately preceding twelve-month period.

(e) The wholesale sales tax levied under this section shall be paid by motor fuel dealers to motor fuel distributors, who shall collect, report, and remit the tax in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of motor fuel taxes levied in Title 26, Chapter 55, of the Arkansas Code.

(f) By August 1 of each year, the Department of Finance and Administration shall publish the cent-per-gallon wholesale sales tax to be collected by motor fuel dealers and paid to motor fuel distributors beginning on October 1 of that year under this section and shall notify motor fuel dealers and motor fuel distributors of the published amount.

Added by Act 2019, No. 416,§ 6, eff. 10/1/2019.
Ark. Code Ann. § 26-26-714 — AR Code / Title 26 / Chapter 26 / Subchapter 7 / Section 26-26-714
Preservation of assessment lists
Status: in_force

(a) The original assessment lists as made out, sworn to, and delivered to the county assessor by any person or property owner of the county and assessment lists made by the county assessor prior to the date on which the assessment rolls are delivered to the county clerk, together with copies of all assessment lists as made out, sworn to, and delivered to the county clerk by the county assessor or any other person after the assessment rolls have been delivered to the county clerk and before the county collector closes his or her books, shall remain in the office of the county assessor for at least four (4) years after the date upon which they were made, during which time the lists shall be filed by the county assessor in such manner that they may be readily referred to and utilized. (b) Copies of all assessment lists as made by the county assessor or any other person subsequent to the date on which penalty attached for failure to assess and before the assessment record is required to be filed with the county clerk shall be delivered to the county clerk at the same time the assessment record is filed, which lists, together with the original of all assessment lists as may be filed with the county clerk by the county assessor or any other person after the assessment record has been delivered to the county clerk and before the county collector closes his or her books, shall be preserved by the county clerk for the purpose of checking the tax books to determine if all penalties for failure to assess at the proper time have been properly designated and extended. Acts 1883, No. 114, § 66, p. 199; C. & M. Dig., § 9916; Acts 1929, No. 172, § 16; Pope's Dig., § 13677; A.S.A. 1947, § 84-445.

(a) The original assessment lists as made out, sworn to, and delivered to the county assessor by any person or property owner of the county and assessment lists made by the county assessor prior to the date on which the assessment rolls are delivered to the county clerk, together with copies of all assessment lists as made out, sworn to, and delivered to the county clerk by the county assessor or any other person after the assessment rolls have been delivered to the county clerk and before the county collector closes his or her books, shall remain in the office of the county assessor for at least four (4) years after the date upon which they were made, during which time the lists shall be filed by the county assessor in such manner that they may be readily referred to and utilized.

(b) Copies of all assessment lists as made by the county assessor or any other person subsequent to the date on which penalty attached for failure to assess and before the assessment record is required to be filed with the county clerk shall be delivered to the county clerk at the same time the assessment record is filed, which lists, together with the original of all assessment lists as may be filed with the county clerk by the county assessor or any other person after the assessment record has been delivered to the county clerk and before the county collector closes his or her books, shall be preserved by the county clerk for the purpose of checking the tax books to determine if all penalties for failure to assess at the proper time have been properly designated and extended.

Acts 1883, No. 114, § 66, p. 199; C. & M. Dig., § 9916; Acts 1929, No. 172, § 16; Pope's Dig., § 13677; A.S.A. 1947, § 84-445.
Ark. Code Ann. § 26-75-508 — AR Code / Title 26 / Chapter 75 / Subchapter 5 / Section 26-75-508
Levy of use tax
Status: in_force

(a) In all cities of the first class or cities of the second class that have adopted an ordinance prior to January 1, 1995, levying a local sales tax as provided in § 26-75-502 , there is also levied a local compensating use tax. (b) The rate of the use tax levied by this section shall be equal to the rate of the sales tax levied by the city. (c) The use tax levied under this section and the local sales tax levied under § 26-75-502 shall be administered and enforced in accordance with the provisions of §§ 26-75-223 and 26-75-312 . Acts 1995, No. 211, § 1.

(a) In all cities of the first class or cities of the second class that have adopted an ordinance prior to January 1, 1995, levying a local sales tax as provided in § 26-75-502 , there is also levied a local compensating use tax.

(b) The rate of the use tax levied by this section shall be equal to the rate of the sales tax levied by the city.

(c) The use tax levied under this section and the local sales tax levied under § 26-75-502 shall be administered and enforced in accordance with the provisions of §§ 26-75-223 and 26-75-312 .

Acts 1995, No. 211, § 1.