Ark. Code Ann. § 26-51-459 — AR Code / Title 26 / Chapter 51 / Subchapter 4 / Section 26-51-459
Teacher's classroom investment deduction - Definitions
Status: in_force

(a) As used in this section: (1) "Qualified classroom investment expense" means the amount expended by a teacher during the tax year for materials used in the classroom, including without limitation the following: (A) Books; (B) School supplies; (C) Computer equipment and software; (D) Athletic equipment; (E) Food for the teacher's students; and (F) Clothing for the teacher's students; and (2) "Teacher" means a teacher, instructor, counselor, principal, or aide for students in any grade from prekindergarten through grade twelve (preK-12) who is employed for at least nine hundred (900) hours in a tax year at a school certified by the state to provide public preschool, elementary, or secondary education. (b) In computing net income for the purposes of this chapter, there is allowed as a deduction in addition to all other deductions allowed by law for the qualified classroom investment expenses incurred by a taxpayer. (c) The deduction allowed under subsection (b) of this section shall not exceed five hundred dollars ($500) per taxpayer or one thousand dollars ($1,000) for taxpayers who are married filing jointly if each taxpayer is a teacher. (d) The Secretary of the Department of Finance and Administration shall promulgate rules to implement this section, including without limitation a form for a taxpayer to use in claiming the deduction provided for under this section. (e) A taxpayer claiming a deduction under this section shall: (1) Maintain receipts for his or her qualified classroom investment expenses; and (2) Itemize the qualified classroom investment expenses on the form provided by the Department of Finance and Administration. Amended by Act 2021, No. 971,§ 1, eff. for tax years beginning on or after January 1, 2021. Amended by Act 2019, No. 910,§ 3722, eff. 7/1/2019. Added by Act 2017, No. 666,§ 1, eff. for tax years beginning on and after 1/1/2017.

(a) As used in this section: (1) "Qualified classroom investment expense" means the amount expended by a teacher during the tax year for materials used in the classroom, including without limitation the following: (A) Books; (B) School supplies; (C) Computer equipment and software; (D) Athletic equipment; (E) Food for the teacher's students; and (F) Clothing for the teacher's students; and (2) "Teacher" means a teacher, instructor, counselor, principal, or aide for students in any grade from prekindergarten through grade twelve (preK-12) who is employed for at least nine hundred (900) hours in a tax year at a school certified by the state to provide public preschool, elementary, or secondary education.

(1) "Qualified classroom investment expense" means the amount expended by a teacher during the tax year for materials used in the classroom, including without limitation the following: (A) Books; (B) School supplies; (C) Computer equipment and software; (D) Athletic equipment; (E) Food for the teacher's students; and (F) Clothing for the teacher's students; and

(A) Books;

(B) School supplies;

(C) Computer equipment and software;

(D) Athletic equipment;

(E) Food for the teacher's students; and

(F) Clothing for the teacher's students; and

(2) "Teacher" means a teacher, instructor, counselor, principal, or aide for students in any grade from prekindergarten through grade twelve (preK-12) who is employed for at least nine hundred (900) hours in a tax year at a school certified by the state to provide public preschool, elementary, or secondary education.

(b) In computing net income for the purposes of this chapter, there is allowed as a deduction in addition to all other deductions allowed by law for the qualified classroom investment expenses incurred by a taxpayer.

(c) The deduction allowed under subsection (b) of this section shall not exceed five hundred dollars ($500) per taxpayer or one thousand dollars ($1,000) for taxpayers who are married filing jointly if each taxpayer is a teacher.

(d) The Secretary of the Department of Finance and Administration shall promulgate rules to implement this section, including without limitation a form for a taxpayer to use in claiming the deduction provided for under this section.

(e) A taxpayer claiming a deduction under this section shall: (1) Maintain receipts for his or her qualified classroom investment expenses; and (2) Itemize the qualified classroom investment expenses on the form provided by the Department of Finance and Administration.

(1) Maintain receipts for his or her qualified classroom investment expenses; and

(2) Itemize the qualified classroom investment expenses on the form provided by the Department of Finance and Administration.

Amended by Act 2021, No. 971,§ 1, eff. for tax years beginning on or after January 1, 2021.

Amended by Act 2019, No. 910,§ 3722, eff. 7/1/2019.

Added by Act 2017, No. 666,§ 1, eff. for tax years beginning on and after 1/1/2017.
Ark. Code Ann. § 26-17-403 — AR Code / Title 26 / Chapter 17 / Subchapter 4 / Section 26-17-403
Powers and duties - Definition
Status: in_force

The Secretary of the Department of Finance and Administration and his or her agents are authorized and empowered to perform the duties necessary to comply with any pact or agreement with any other state or with the United States Government as provided: (1) Upon request of any state or government of the United States that is a party to a reciprocal pact or agreement with the State of Arkansas, the secretary and his or her agents are empowered to furnish such information from public or private records as may be requested by a state; (2) The secretary and his or her agents in the performance of these duties are empowered to require any person, firm, or corporation to make records available to the secretary for examination and copying. These records shall be available to the secretary or his or her agents at all reasonable times; (3) The secretary and his or her agents are empowered to question any person with reference to any matter involving Arkansas taxes or the taxes of any state or government of the United States with which the State of Arkansas may be a party to a pact or agreement for exchange of tax information if the state or government of the United States shall request assistance of the State of Arkansas in obtaining information. The secretary and his or her agents are empowered to take depositions or written sworn statements in the performance of these duties. All persons, firms, or corporations shall, upon demand of the secretary or his or her agents, supply full and accurate information. That information shall not be used against the person, firm, or corporation supplying the information in any grand jury investigation, indictment, or trial of any person, firm, or corporation involving violation of tax laws, it being the intent of this provision to comply fully with constitutional rights guaranteed to defendants which permit defendants to refrain from giving information or testimony against themselves; (4) The secretary and his or her agents shall not be empowered to make arrests of persons in Arkansas charged with violating tax laws of other states, unless those persons shall have been charged in the courts of other states with such offenses and notices thereof, together with a certified copy of the charges, shall have been transmitted to the secretary. Any person so arrested shall be permitted to maintain all rights relative to extradition of prisoners; (5) (A) As used in this subdivision (5), "affected person" means a person who may be authorized by the secretary to access or view federal tax information as a requirement of the person's job duties and who is also: (i) A current employee of the department; (ii) An applicant for employment with the department; (iii) A current employee of a contractor of the department; or (iv) An applicant for employment with a contractor of the department. (B) The secretary shall establish a criminal background investigation policy for all affected persons that shall include at least the following provisions: (i) An affected person shall authorize the secretary or his or her designee to obtain a state and national criminal background check at the expense of the department; (ii) A criminal background check shall be conducted by the Identification Bureau of the Division of Arkansas State Police and the Federal Bureau of Investigation and shall include the taking of fingerprints; (iii) A criminal background check shall satisfy the background investigation standards established by the Internal Revenue Service with regard to access to federal tax information; (iv) A criminal background check performed on an affected person before his or her employment by the secretary or a contractor of the department shall be conducted before an offer of employment is extended by the secretary or the contractor of the department; (v) A criminal background check performed on an affected person who is already employed by the secretary or a contractor of the department shall be conducted at least one (1) time every ten (10) years; (vi) An affected person shall authorize the release of the criminal background check results to the secretary or his or her designee, and the Identification Bureau of the Division of Arkansas State Police shall forward to the secretary or his or her designee all information obtained as a result of the criminal background check; (vii) Information received from a criminal background check shall be used only for the purpose of making decisions regarding the employment or retention of an affected person in a position in which access to federal tax information may or will be authorized; (viii) Information received by the secretary or his or her designee from the Identification Bureau of the Division of Arkansas State Police under this section shall not be released to any party other than the affected person or his or her authorized representative; and (ix) (a) An affected person who is employed by the department or by a contractor of the department shall notify the secretary or his or her designee of an arrest for a misdemeanor or felony offense. (b) Any information received under subdivision (5)(B)(ix) (a) of this section shall be used only for the purpose of the secretary making a decision regarding retention of an affected person following the arrest. (c) Failure to provide notice of a subsequent arrest under subdivision (5)(B)(ix) (a) of this section may be grounds for immediate termination of the affected person's employment or other action as the secretary or his or her designee deems appropriate. Amended by Act 2019, No. 910,§ 3601, eff. 7/1/2019. Amended by Act 2017, No. 758,§ 1, eff. 10/1/2017. Acts 1949, No. 144, § 2; A.S.A. 1947, § 84-1732.

The Secretary of the Department of Finance and Administration and his or her agents are authorized and empowered to perform the duties necessary to comply with any pact or agreement with any other state or with the United States Government as provided:

(1) Upon request of any state or government of the United States that is a party to a reciprocal pact or agreement with the State of Arkansas, the secretary and his or her agents are empowered to furnish such information from public or private records as may be requested by a state;

(2) The secretary and his or her agents in the performance of these duties are empowered to require any person, firm, or corporation to make records available to the secretary for examination and copying. These records shall be available to the secretary or his or her agents at all reasonable times;

(3) The secretary and his or her agents are empowered to question any person with reference to any matter involving Arkansas taxes or the taxes of any state or government of the United States with which the State of Arkansas may be a party to a pact or agreement for exchange of tax information if the state or government of the United States shall request assistance of the State of Arkansas in obtaining information. The secretary and his or her agents are empowered to take depositions or written sworn statements in the performance of these duties. All persons, firms, or corporations shall, upon demand of the secretary or his or her agents, supply full and accurate information. That information shall not be used against the person, firm, or corporation supplying the information in any grand jury investigation, indictment, or trial of any person, firm, or corporation involving violation of tax laws, it being the intent of this provision to comply fully with constitutional rights guaranteed to defendants which permit defendants to refrain from giving information or testimony against themselves;

(4) The secretary and his or her agents shall not be empowered to make arrests of persons in Arkansas charged with violating tax laws of other states, unless those persons shall have been charged in the courts of other states with such offenses and notices thereof, together with a certified copy of the charges, shall have been transmitted to the secretary. Any person so arrested shall be permitted to maintain all rights relative to extradition of prisoners;

(5) (A) As used in this subdivision (5), "affected person" means a person who may be authorized by the secretary to access or view federal tax information as a requirement of the person's job duties and who is also: (i) A current employee of the department; (ii) An applicant for employment with the department; (iii) A current employee of a contractor of the department; or (iv) An applicant for employment with a contractor of the department. (B) The secretary shall establish a criminal background investigation policy for all affected persons that shall include at least the following provisions: (i) An affected person shall authorize the secretary or his or her designee to obtain a state and national criminal background check at the expense of the department; (ii) A criminal background check shall be conducted by the Identification Bureau of the Division of Arkansas State Police and the Federal Bureau of Investigation and shall include the taking of fingerprints; (iii) A criminal background check shall satisfy the background investigation standards established by the Internal Revenue Service with regard to access to federal tax information; (iv) A criminal background check performed on an affected person before his or her employment by the secretary or a contractor of the department shall be conducted before an offer of employment is extended by the secretary or the contractor of the department; (v) A criminal background check performed on an affected person who is already employed by the secretary or a contractor of the department shall be conducted at least one (1) time every ten (10) years; (vi) An affected person shall authorize the release of the criminal background check results to the secretary or his or her designee, and the Identification Bureau of the Division of Arkansas State Police shall forward to the secretary or his or her designee all information obtained as a result of the criminal background check; (vii) Information received from a criminal background check shall be used only for the purpose of making decisions regarding the employment or retention of an affected person in a position in which access to federal tax information may or will be authorized; (viii) Information received by the secretary or his or her designee from the Identification Bureau of the Division of Arkansas State Police under this section shall not be released to any party other than the affected person or his or her authorized representative; and (ix) (a) An affected person who is employed by the department or by a contractor of the department shall notify the secretary or his or her designee of an arrest for a misdemeanor or felony offense. (b) Any information received under subdivision (5)(B)(ix) (a) of this section shall be used only for the purpose of the secretary making a decision regarding retention of an affected person following the arrest. (c) Failure to provide notice of a subsequent arrest under subdivision (5)(B)(ix) (a) of this section may be grounds for immediate termination of the affected person's employment or other action as the secretary or his or her designee deems appropriate.

(A) As used in this subdivision (5), "affected person" means a person who may be authorized by the secretary to access or view federal tax information as a requirement of the person's job duties and who is also: (i) A current employee of the department; (ii) An applicant for employment with the department; (iii) A current employee of a contractor of the department; or (iv) An applicant for employment with a contractor of the department.

(i) A current employee of the department;

(ii) An applicant for employment with the department;

(iii) A current employee of a contractor of the department; or

(iv) An applicant for employment with a contractor of the department.

(B) The secretary shall establish a criminal background investigation policy for all affected persons that shall include at least the following provisions: (i) An affected person shall authorize the secretary or his or her designee to obtain a state and national criminal background check at the expense of the department; (ii) A criminal background check shall be conducted by the Identification Bureau of the Division of Arkansas State Police and the Federal Bureau of Investigation and shall include the taking of fingerprints; (iii) A criminal background check shall satisfy the background investigation standards established by the Internal Revenue Service with regard to access to federal tax information; (iv) A criminal background check performed on an affected person before his or her employment by the secretary or a contractor of the department shall be conducted before an offer of employment is extended by the secretary or the contractor of the department; (v) A criminal background check performed on an affected person who is already employed by the secretary or a contractor of the department shall be conducted at least one (1) time every ten (10) years; (vi) An affected person shall authorize the release of the criminal background check results to the secretary or his or her designee, and the Identification Bureau of the Division of Arkansas State Police shall forward to the secretary or his or her designee all information obtained as a result of the criminal background check; (vii) Information received from a criminal background check shall be used only for the purpose of making decisions regarding the employment or retention of an affected person in a position in which access to federal tax information may or will be authorized; (viii) Information received by the secretary or his or her designee from the Identification Bureau of the Division of Arkansas State Police under this section shall not be released to any party other than the affected person or his or her authorized representative; and (ix) (a) An affected person who is employed by the department or by a contractor of the department shall notify the secretary or his or her designee of an arrest for a misdemeanor or felony offense. (b) Any information received under subdivision (5)(B)(ix) (a) of this section shall be used only for the purpose of the secretary making a decision regarding retention of an affected person following the arrest. (c) Failure to provide notice of a subsequent arrest under subdivision (5)(B)(ix) (a) of this section may be grounds for immediate termination of the affected person's employment or other action as the secretary or his or her designee deems appropriate.

(i) An affected person shall authorize the secretary or his or her designee to obtain a state and national criminal background check at the expense of the department;

(ii) A criminal background check shall be conducted by the Identification Bureau of the Division of Arkansas State Police and the Federal Bureau of Investigation and shall include the taking of fingerprints;

(iii) A criminal background check shall satisfy the background investigation standards established by the Internal Revenue Service with regard to access to federal tax information;

(iv) A criminal background check performed on an affected person before his or her employment by the secretary or a contractor of the department shall be conducted before an offer of employment is extended by the secretary or the contractor of the department;

(v) A criminal background check performed on an affected person who is already employed by the secretary or a contractor of the department shall be conducted at least one (1) time every ten (10) years;

(vi) An affected person shall authorize the release of the criminal background check results to the secretary or his or her designee, and the Identification Bureau of the Division of Arkansas State Police shall forward to the secretary or his or her designee all information obtained as a result of the criminal background check;

(vii) Information received from a criminal background check shall be used only for the purpose of making decisions regarding the employment or retention of an affected person in a position in which access to federal tax information may or will be authorized;

(viii) Information received by the secretary or his or her designee from the Identification Bureau of the Division of Arkansas State Police under this section shall not be released to any party other than the affected person or his or her authorized representative; and

(ix) (a) An affected person who is employed by the department or by a contractor of the department shall notify the secretary or his or her designee of an arrest for a misdemeanor or felony offense. (b) Any information received under subdivision (5)(B)(ix) (a) of this section shall be used only for the purpose of the secretary making a decision regarding retention of an affected person following the arrest. (c) Failure to provide notice of a subsequent arrest under subdivision (5)(B)(ix) (a) of this section may be grounds for immediate termination of the affected person's employment or other action as the secretary or his or her designee deems appropriate.

(a) An affected person who is employed by the department or by a contractor of the department shall notify the secretary or his or her designee of an arrest for a misdemeanor or felony offense.

(b) Any information received under subdivision (5)(B)(ix) (a) of this section shall be used only for the purpose of the secretary making a decision regarding retention of an affected person following the arrest.

(c) Failure to provide notice of a subsequent arrest under subdivision (5)(B)(ix) (a) of this section may be grounds for immediate termination of the affected person's employment or other action as the secretary or his or her designee deems appropriate.

Amended by Act 2019, No. 910,§ 3601, eff. 7/1/2019.

Amended by Act 2017, No. 758,§ 1, eff. 10/1/2017.

Acts 1949, No. 144, § 2; A.S.A. 1947, § 84-1732.
Ark. Code Ann. § 26-55-706 — AR Code / Title 26 / Chapter 55 / Subchapter 7 / Section 26-55-706
Bond of applicant
Status: in_force

(a) Before any license application shall be approved by the Secretary of the Department of Finance and Administration, the applicant shall file a bond, with surety satisfactory to the secretary, payable to the State of Arkansas and conditioned upon the applicant's compliance with the provisions of this subchapter and the rules of the secretary. (b) (1) The bond shall be in the sum of not less than five hundred dollars ($500) and not more than twenty thousand dollars ($20,000), the amount to be fixed in each case by the secretary. (2) However, the amount of any bond may be increased or decreased within the foregoing limits by the secretary at any time. (c) No bond shall be cancelled by the surety thereon until the expiration of sixty (60) days after receipt of notice of the cancellation by the secretary, and the cancellation shall have no retroactive effect. Amended by Act 2019, No. 315,§ 3014, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3987, eff. 7/1/2019. Acts 1953, No. 112, § 4; A.S.A. 1947, § 75-1152.

(a) Before any license application shall be approved by the Secretary of the Department of Finance and Administration, the applicant shall file a bond, with surety satisfactory to the secretary, payable to the State of Arkansas and conditioned upon the applicant's compliance with the provisions of this subchapter and the rules of the secretary.

(b) (1) The bond shall be in the sum of not less than five hundred dollars ($500) and not more than twenty thousand dollars ($20,000), the amount to be fixed in each case by the secretary. (2) However, the amount of any bond may be increased or decreased within the foregoing limits by the secretary at any time.

(1) The bond shall be in the sum of not less than five hundred dollars ($500) and not more than twenty thousand dollars ($20,000), the amount to be fixed in each case by the secretary.

(2) However, the amount of any bond may be increased or decreased within the foregoing limits by the secretary at any time.

(c) No bond shall be cancelled by the surety thereon until the expiration of sixty (60) days after receipt of notice of the cancellation by the secretary, and the cancellation shall have no retroactive effect.

Amended by Act 2019, No. 315,§ 3014, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3987, eff. 7/1/2019.

Acts 1953, No. 112, § 4; A.S.A. 1947, § 75-1152.
Ark. Code Ann. § 26-53-141 — AR Code / Title 26 / Chapter 53 / Subchapter 1 / Section 26-53-141
Durable medical equipment, mobility enhancing equipment, prosthetic devices, and disposable medical supplies - Definitions
Status: in_force

(a) (1) Gross receipts or gross proceeds derived from the rental, sale, or repair of durable medical equipment prescribed by a physician, mobility enhancing equipment prescribed by a physician, a prosthetic device prescribed by a physician, and disposable medical supplies prescribed by a physician shall be exempt from all state and local sales and use taxes. (2) This exemption shall apply only to durable medical equipment, mobility enhancing equipment, a prosthetic device, and disposable medical supplies sold to a specific patient pursuant to a prescription written before the sale. (b) As used in this section: (1) "Disposable medical supplies" includes without limitation the following: (A) Ostomy, urostomy, and colostomy supplies; (B) Enemas, suppositories, and laxatives used in routine bowel care; and (C) Disposable undergarments and linen savers; (2) (A) "Durable medical equipment" means equipment, including repair and replacement parts for the equipment, that: (i) Can withstand repeated use; (ii) Is primarily and customarily used to serve a medical purpose; (iii) Generally is not useful to a person in the absence of illness or injury; (iv) Is not worn in or on the body; and (v) Is for home use. (B) "Durable medical equipment" does not include mobility enhancing equipment; (3) (A) "Mobility enhancing equipment" means equipment, including repair and replacement parts for the equipment, that: (i) Is primarily and customarily used to provide or increase the ability to move from one place to another and that is appropriate for use either in a home or a motor vehicle; (ii) Is not generally used by a person with normal mobility; and (iii) Does not include any motor vehicle or equipment on a motor vehicle normally provided by a motor vehicle manufacturer. (B) "Mobility enhancing equipment" does not include durable medical equipment; (4) "Physician" means a person licensed under § 17-95-401 et seq.; (5) "Prescription" means an order, formula, or recipe issued in any form and transmitted by an oral, written, electronic, or other means of transmission by a duly licensed physician or practitioner authorized to issue prescriptions under Arkansas law; (6) (A) "Prosthetic device" means a replacement, corrective, or supportive device, including repair and replacement parts for the device, worn on or in the body to: (i) Artificially replace a missing portion of the body; (ii) Prevent or correct physical deformity or malfunction; or (iii) Support a weak or deformed portion of the body. (B) "Prosthetic device" does not include corrective eyeglasses, contact lenses, and dental prostheses; and (7) "Repair and replacement parts" includes all components or attachments used in conjunction with durable medical equipment. (c) (1) Notwithstanding subdivision (a)(2) of this section, a patient may claim the exemption under this section for a wheelchair lift or automobile hand controls prescribed for the patient after the sale if: (A) The wheelchair lift or automobile hand controls are purchased in conjunction with the purchase of a motor vehicle; (B) The gross receipts or gross proceeds derived from the sale of the wheelchair lift or automobile hand controls are separately stated on the invoice or bill of sale for the purchase of the motor vehicle; and (C) The patient has a prescription for the wheelchair lift or automobile hand controls at the time the motor vehicle is registered. (2) A patient purchasing a wheelchair lift or automobile hand controls directly from a vendor of adaptive medical equipment for subsequent installation shall possess a prescription for the wheelchair lift or automobile hand controls prior to the sale in compliance with subdivision (a)(2) of this section. Acts 1991, No. 414, § 1; 2003, No. 1273, § 2; 2003, No. 1473, § 64; 2007, No. 140, §§ 3, 4; 2007, No. 181, § 45; 2007, No. 860, § 6; 2009, No. 384, § 14; 2011, No. 983, § 13.

(a) (1) Gross receipts or gross proceeds derived from the rental, sale, or repair of durable medical equipment prescribed by a physician, mobility enhancing equipment prescribed by a physician, a prosthetic device prescribed by a physician, and disposable medical supplies prescribed by a physician shall be exempt from all state and local sales and use taxes. (2) This exemption shall apply only to durable medical equipment, mobility enhancing equipment, a prosthetic device, and disposable medical supplies sold to a specific patient pursuant to a prescription written before the sale.

(1) Gross receipts or gross proceeds derived from the rental, sale, or repair of durable medical equipment prescribed by a physician, mobility enhancing equipment prescribed by a physician, a prosthetic device prescribed by a physician, and disposable medical supplies prescribed by a physician shall be exempt from all state and local sales and use taxes.

(2) This exemption shall apply only to durable medical equipment, mobility enhancing equipment, a prosthetic device, and disposable medical supplies sold to a specific patient pursuant to a prescription written before the sale.

(b) As used in this section: (1) "Disposable medical supplies" includes without limitation the following: (A) Ostomy, urostomy, and colostomy supplies; (B) Enemas, suppositories, and laxatives used in routine bowel care; and (C) Disposable undergarments and linen savers; (2) (A) "Durable medical equipment" means equipment, including repair and replacement parts for the equipment, that: (i) Can withstand repeated use; (ii) Is primarily and customarily used to serve a medical purpose; (iii) Generally is not useful to a person in the absence of illness or injury; (iv) Is not worn in or on the body; and (v) Is for home use. (B) "Durable medical equipment" does not include mobility enhancing equipment; (3) (A) "Mobility enhancing equipment" means equipment, including repair and replacement parts for the equipment, that: (i) Is primarily and customarily used to provide or increase the ability to move from one place to another and that is appropriate for use either in a home or a motor vehicle; (ii) Is not generally used by a person with normal mobility; and (iii) Does not include any motor vehicle or equipment on a motor vehicle normally provided by a motor vehicle manufacturer. (B) "Mobility enhancing equipment" does not include durable medical equipment; (4) "Physician" means a person licensed under § 17-95-401 et seq.; (5) "Prescription" means an order, formula, or recipe issued in any form and transmitted by an oral, written, electronic, or other means of transmission by a duly licensed physician or practitioner authorized to issue prescriptions under Arkansas law; (6) (A) "Prosthetic device" means a replacement, corrective, or supportive device, including repair and replacement parts for the device, worn on or in the body to: (i) Artificially replace a missing portion of the body; (ii) Prevent or correct physical deformity or malfunction; or (iii) Support a weak or deformed portion of the body. (B) "Prosthetic device" does not include corrective eyeglasses, contact lenses, and dental prostheses; and (7) "Repair and replacement parts" includes all components or attachments used in conjunction with durable medical equipment.

(1) "Disposable medical supplies" includes without limitation the following: (A) Ostomy, urostomy, and colostomy supplies; (B) Enemas, suppositories, and laxatives used in routine bowel care; and (C) Disposable undergarments and linen savers;

(A) Ostomy, urostomy, and colostomy supplies;

(B) Enemas, suppositories, and laxatives used in routine bowel care; and

(C) Disposable undergarments and linen savers;

(2) (A) "Durable medical equipment" means equipment, including repair and replacement parts for the equipment, that: (i) Can withstand repeated use; (ii) Is primarily and customarily used to serve a medical purpose; (iii) Generally is not useful to a person in the absence of illness or injury; (iv) Is not worn in or on the body; and (v) Is for home use. (B) "Durable medical equipment" does not include mobility enhancing equipment;

(A) "Durable medical equipment" means equipment, including repair and replacement parts for the equipment, that: (i) Can withstand repeated use; (ii) Is primarily and customarily used to serve a medical purpose; (iii) Generally is not useful to a person in the absence of illness or injury; (iv) Is not worn in or on the body; and (v) Is for home use.

(i) Can withstand repeated use;

(ii) Is primarily and customarily used to serve a medical purpose;

(iii) Generally is not useful to a person in the absence of illness or injury;

(iv) Is not worn in or on the body; and

(v) Is for home use.

(B) "Durable medical equipment" does not include mobility enhancing equipment;

(3) (A) "Mobility enhancing equipment" means equipment, including repair and replacement parts for the equipment, that: (i) Is primarily and customarily used to provide or increase the ability to move from one place to another and that is appropriate for use either in a home or a motor vehicle; (ii) Is not generally used by a person with normal mobility; and (iii) Does not include any motor vehicle or equipment on a motor vehicle normally provided by a motor vehicle manufacturer. (B) "Mobility enhancing equipment" does not include durable medical equipment;

(A) "Mobility enhancing equipment" means equipment, including repair and replacement parts for the equipment, that: (i) Is primarily and customarily used to provide or increase the ability to move from one place to another and that is appropriate for use either in a home or a motor vehicle; (ii) Is not generally used by a person with normal mobility; and (iii) Does not include any motor vehicle or equipment on a motor vehicle normally provided by a motor vehicle manufacturer.

(i) Is primarily and customarily used to provide or increase the ability to move from one place to another and that is appropriate for use either in a home or a motor vehicle;

(ii) Is not generally used by a person with normal mobility; and

(iii) Does not include any motor vehicle or equipment on a motor vehicle normally provided by a motor vehicle manufacturer.

(B) "Mobility enhancing equipment" does not include durable medical equipment;

(4) "Physician" means a person licensed under § 17-95-401 et seq.;

(5) "Prescription" means an order, formula, or recipe issued in any form and transmitted by an oral, written, electronic, or other means of transmission by a duly licensed physician or practitioner authorized to issue prescriptions under Arkansas law;

(6) (A) "Prosthetic device" means a replacement, corrective, or supportive device, including repair and replacement parts for the device, worn on or in the body to: (i) Artificially replace a missing portion of the body; (ii) Prevent or correct physical deformity or malfunction; or (iii) Support a weak or deformed portion of the body. (B) "Prosthetic device" does not include corrective eyeglasses, contact lenses, and dental prostheses; and

(A) "Prosthetic device" means a replacement, corrective, or supportive device, including repair and replacement parts for the device, worn on or in the body to: (i) Artificially replace a missing portion of the body; (ii) Prevent or correct physical deformity or malfunction; or (iii) Support a weak or deformed portion of the body.

(i) Artificially replace a missing portion of the body;

(ii) Prevent or correct physical deformity or malfunction; or

(iii) Support a weak or deformed portion of the body.

(B) "Prosthetic device" does not include corrective eyeglasses, contact lenses, and dental prostheses; and

(7) "Repair and replacement parts" includes all components or attachments used in conjunction with durable medical equipment.

(c) (1) Notwithstanding subdivision (a)(2) of this section, a patient may claim the exemption under this section for a wheelchair lift or automobile hand controls prescribed for the patient after the sale if: (A) The wheelchair lift or automobile hand controls are purchased in conjunction with the purchase of a motor vehicle; (B) The gross receipts or gross proceeds derived from the sale of the wheelchair lift or automobile hand controls are separately stated on the invoice or bill of sale for the purchase of the motor vehicle; and (C) The patient has a prescription for the wheelchair lift or automobile hand controls at the time the motor vehicle is registered. (2) A patient purchasing a wheelchair lift or automobile hand controls directly from a vendor of adaptive medical equipment for subsequent installation shall possess a prescription for the wheelchair lift or automobile hand controls prior to the sale in compliance with subdivision (a)(2) of this section.

(1) Notwithstanding subdivision (a)(2) of this section, a patient may claim the exemption under this section for a wheelchair lift or automobile hand controls prescribed for the patient after the sale if: (A) The wheelchair lift or automobile hand controls are purchased in conjunction with the purchase of a motor vehicle; (B) The gross receipts or gross proceeds derived from the sale of the wheelchair lift or automobile hand controls are separately stated on the invoice or bill of sale for the purchase of the motor vehicle; and (C) The patient has a prescription for the wheelchair lift or automobile hand controls at the time the motor vehicle is registered.

(A) The wheelchair lift or automobile hand controls are purchased in conjunction with the purchase of a motor vehicle;

(B) The gross receipts or gross proceeds derived from the sale of the wheelchair lift or automobile hand controls are separately stated on the invoice or bill of sale for the purchase of the motor vehicle; and

(C) The patient has a prescription for the wheelchair lift or automobile hand controls at the time the motor vehicle is registered.

(2) A patient purchasing a wheelchair lift or automobile hand controls directly from a vendor of adaptive medical equipment for subsequent installation shall possess a prescription for the wheelchair lift or automobile hand controls prior to the sale in compliance with subdivision (a)(2) of this section.

Acts 1991, No. 414, § 1; 2003, No. 1273, § 2; 2003, No. 1473, § 64; 2007, No. 140, §§ 3, 4; 2007, No. 181, § 45; 2007, No. 860, § 6; 2009, No. 384, § 14; 2011, No. 983, § 13.
Ark. Code Ann. § 26-78-109 — AR Code / Title 26 / Chapter 78 / Section 26-78-109
Additional uses of revenues authorized
Status: in_force

(a) Any county or municipality levying the County and Municipality Vehicle Tax as authorized in this chapter, in addition to the uses authorized in this chapter, may use revenues derived from the tax for the purpose of providing ambulance services in the county or municipality, for purchasing firefighting equipment, and for providing municipal parks. (b) Twenty-five percent (25%) of all revenues derived from the levy of the tax by any municipality shall be used for the construction and maintenance of local parks and outdoor recreation areas. If any municipality shall not have any local parks or outdoor recreation areas, then all revenues derived from imposing the tax shall be used in the manner and for the purposes provided by law. (c) Any county or municipality levying the motor vehicle tax as authorized by this chapter and any municipality levying a motor vehicle tax as authorized by §§ 14-57-701 - 14-57-712 , in addition to the uses authorized in these statutes, may use revenues derived from the tax for the purpose of purchasing, owning, operating, and maintaining a public transportation system with all facilities and equipment useful thereto in providing public transportation to the residents and citizens thereof. Acts 1967, No. 647, § 1; 1969, No. 97, § 2; 1973, No. 372, § 1; A.S.A. 1947, §§ 76-2302.1, 76-2315, 76-2316.

(a) Any county or municipality levying the County and Municipality Vehicle Tax as authorized in this chapter, in addition to the uses authorized in this chapter, may use revenues derived from the tax for the purpose of providing ambulance services in the county or municipality, for purchasing firefighting equipment, and for providing municipal parks.

(b) Twenty-five percent (25%) of all revenues derived from the levy of the tax by any municipality shall be used for the construction and maintenance of local parks and outdoor recreation areas. If any municipality shall not have any local parks or outdoor recreation areas, then all revenues derived from imposing the tax shall be used in the manner and for the purposes provided by law.

(c) Any county or municipality levying the motor vehicle tax as authorized by this chapter and any municipality levying a motor vehicle tax as authorized by §§ 14-57-701 - 14-57-712 , in addition to the uses authorized in these statutes, may use revenues derived from the tax for the purpose of purchasing, owning, operating, and maintaining a public transportation system with all facilities and equipment useful thereto in providing public transportation to the residents and citizens thereof.

Acts 1967, No. 647, § 1; 1969, No. 97, § 2; 1973, No. 372, § 1; A.S.A. 1947, §§ 76-2302.1, 76-2315, 76-2316.
Ark. Code Ann. § 26-18-810 — AR Code / Title 26 / Chapter 18 / Subchapter 8 / Section 26-18-810
Disclosure or use of information by preparers of returns
Status: in_force

(a) Imposition of Penalty. If any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns of tax administered under this chapter, or when any person who, for compensation prepares any such return for any other person, and who: (1) Discloses any information furnished to him or her for, or in connection with, the preparation of any such return; or (2) Uses any such information for any purpose other than to prepare, or assist in preparing, any such return, shall pay a penalty of two hundred fifty dollars ($250) for each such disclosure or use, but the total amount imposed under this subsection on such a person for any calender year shall not exceed ten thousand dollars ($10,000). (b) Subsection (a) of this section shall not apply to a disclosure of information if such disclosure is made either: (1) Pursuant to any other provision of this subchapter; (2) Pursuant to an order of a court; or (3) For quality or peer reviews, which are conducted under the auspices of the American Institute of Certified Public Accountants or the United States Securities and Exchange Commission. (c) Subsection (a) of this section shall be in addition to the provisions of § 26-18-303 . Acts 1989, No. 590, § 1; 1991, No. 998, § 1.

(a) Imposition of Penalty. If any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns of tax administered under this chapter, or when any person who, for compensation prepares any such return for any other person, and who: (1) Discloses any information furnished to him or her for, or in connection with, the preparation of any such return; or (2) Uses any such information for any purpose other than to prepare, or assist in preparing, any such return, shall pay a penalty of two hundred fifty dollars ($250) for each such disclosure or use, but the total amount imposed under this subsection on such a person for any calender year shall not exceed ten thousand dollars ($10,000).

(1) Discloses any information furnished to him or her for, or in connection with, the preparation of any such return; or

(2) Uses any such information for any purpose other than to prepare, or assist in preparing, any such return, shall pay a penalty of two hundred fifty dollars ($250) for each such disclosure or use, but the total amount imposed under this subsection on such a person for any calender year shall not exceed ten thousand dollars ($10,000).

shall pay a penalty of two hundred fifty dollars ($250) for each such disclosure or use, but the total amount imposed under this subsection on such a person for any calender year shall not exceed ten thousand dollars ($10,000).

(b) Subsection (a) of this section shall not apply to a disclosure of information if such disclosure is made either: (1) Pursuant to any other provision of this subchapter; (2) Pursuant to an order of a court; or (3) For quality or peer reviews, which are conducted under the auspices of the American Institute of Certified Public Accountants or the United States Securities and Exchange Commission.

(1) Pursuant to any other provision of this subchapter;

(2) Pursuant to an order of a court; or

(3) For quality or peer reviews, which are conducted under the auspices of the American Institute of Certified Public Accountants or the United States Securities and Exchange Commission.

(c) Subsection (a) of this section shall be in addition to the provisions of § 26-18-303 .

Acts 1989, No. 590, § 1; 1991, No. 998, § 1.
Ark. Code Ann. § 26-56-312 — AR Code / Title 26 / Chapter 56 / Subchapter 3 / Section 26-56-312
Importation or use by unlicensed persons
Status: in_force

(a) Any person operating a motor vehicle on the highways of this state who for the first time imports liquefied gas special fuels into the state in the supply tank of a motor vehicle but who has not obtained a liquefied gas special fuels user's permit from this state or who is not a bonded liquefied gas special fuels supplier in this state shall nevertheless be deemed a liquefied gas special fuels user. (b) For the purposes of determining the number of gallons of liquefied gas special fuels consumed in operating on the highways of this state, the liquefied gas special fuels user shall be required to pay to the Secretary of the Department of Finance and Administration the tax levied by this subchapter on each gallon of liquefied gas special fuels contained in the supply tank of the motor vehicle at the time of entry into the state and upon all liquefied gas special fuels used in this state upon which the tax levied in this subchapter has not been paid. Amended by Act 2019, No. 910,§ 4089, eff. 7/1/2019. Acts 1965 (1st Ex. Sess.), No. 40, ch. 3, § 5; A.S.A. 1947, § 75-1258.

(a) Any person operating a motor vehicle on the highways of this state who for the first time imports liquefied gas special fuels into the state in the supply tank of a motor vehicle but who has not obtained a liquefied gas special fuels user's permit from this state or who is not a bonded liquefied gas special fuels supplier in this state shall nevertheless be deemed a liquefied gas special fuels user.

(b) For the purposes of determining the number of gallons of liquefied gas special fuels consumed in operating on the highways of this state, the liquefied gas special fuels user shall be required to pay to the Secretary of the Department of Finance and Administration the tax levied by this subchapter on each gallon of liquefied gas special fuels contained in the supply tank of the motor vehicle at the time of entry into the state and upon all liquefied gas special fuels used in this state upon which the tax levied in this subchapter has not been paid.

Amended by Act 2019, No. 910,§ 4089, eff. 7/1/2019.

Acts 1965 (1st Ex. Sess.), No. 40, ch. 3, § 5; A.S.A. 1947, § 75-1258.
Ark. Code Ann. § 26-75-319 — AR Code / Title 26 / Chapter 75 / Subchapter 3 / Section 26-75-319
Maximum tax limitation
Status: in_force

(a) (1) Any municipal general sales or use tax levied pursuant to this subchapter shall be levied and collected only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a: (A) Motor vehicle; (B) Aircraft; (C) Watercraft; (D) Modular home; (E) Manufactured home; or (F) Mobile home. (2) A vendor shall be responsible for collecting and remitting the tax only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a: (A) Motor vehicle; (B) Aircraft; (C) Watercraft; (D) Modular home; (E) Manufactured home; or (F) Mobile home. (b) (1) Each vendor who is liable for one (1) or more municipal sales or use taxes shall report a combined city sales tax and a combined city use tax on his or her sales and use tax report. (2) The combined city sales tax is equal to the sum of all sales taxes levied by a city under this subchapter or any other provision of the Arkansas Code. (3) The combined city use tax is equal to the sum of all use taxes levied by a city under this subchapter or any other provision of the Arkansas Code. (c) This section only applies to a tax collected by the Secretary of the Department of Finance and Administration. Amended by Act 2019, No. 910,§ 4447, eff. 7/1/2019. Acts 2001, No. 1561, § 1; 2003, No. 1273, § 65.

(a) (1) Any municipal general sales or use tax levied pursuant to this subchapter shall be levied and collected only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a: (A) Motor vehicle; (B) Aircraft; (C) Watercraft; (D) Modular home; (E) Manufactured home; or (F) Mobile home. (2) A vendor shall be responsible for collecting and remitting the tax only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a: (A) Motor vehicle; (B) Aircraft; (C) Watercraft; (D) Modular home; (E) Manufactured home; or (F) Mobile home.

(1) Any municipal general sales or use tax levied pursuant to this subchapter shall be levied and collected only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a: (A) Motor vehicle; (B) Aircraft; (C) Watercraft; (D) Modular home; (E) Manufactured home; or (F) Mobile home.

(A) Motor vehicle;

(B) Aircraft;

(C) Watercraft;

(D) Modular home;

(E) Manufactured home; or

(F) Mobile home.

(2) A vendor shall be responsible for collecting and remitting the tax only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a: (A) Motor vehicle; (B) Aircraft; (C) Watercraft; (D) Modular home; (E) Manufactured home; or (F) Mobile home.

(A) Motor vehicle;

(B) Aircraft;

(C) Watercraft;

(D) Modular home;

(E) Manufactured home; or

(F) Mobile home.

(b) (1) Each vendor who is liable for one (1) or more municipal sales or use taxes shall report a combined city sales tax and a combined city use tax on his or her sales and use tax report. (2) The combined city sales tax is equal to the sum of all sales taxes levied by a city under this subchapter or any other provision of the Arkansas Code. (3) The combined city use tax is equal to the sum of all use taxes levied by a city under this subchapter or any other provision of the Arkansas Code.

(1) Each vendor who is liable for one (1) or more municipal sales or use taxes shall report a combined city sales tax and a combined city use tax on his or her sales and use tax report.

(2) The combined city sales tax is equal to the sum of all sales taxes levied by a city under this subchapter or any other provision of the Arkansas Code.

(3) The combined city use tax is equal to the sum of all use taxes levied by a city under this subchapter or any other provision of the Arkansas Code.

(c) This section only applies to a tax collected by the Secretary of the Department of Finance and Administration.

Amended by Act 2019, No. 910,§ 4447, eff. 7/1/2019.

Acts 2001, No. 1561, § 1; 2003, No. 1273, § 65.
Ark. Code Ann. § 26-26-1207 — AR Code / Title 26 / Chapter 26 / Subchapter 12 / Section 26-26-1207
Motor vehicle dealer inventory
Status: in_force

(a) The General Assembly recognizes that motor vehicles are unique in regard to the procedure for assessment of personal property taxes, registration and titling, and payment of sales taxes and that there is a correlation between sales of motor vehicles by motor vehicle dealers and the valuation of motor vehicle inventory. (b) The method of determining the average value of inventory of motor vehicle dealers in accordance with § 26-26-1201 and § 26-26-1203(b) shall be as provided in this section. (c) The assessment of motor vehicle inventories of motor vehicle dealers shall be determined by calculating the monthly average of the number of sales of new and used motor vehicles by the dealer and multiplying the average by the unit inventory value. (d) The unit inventory value shall be based on the typical new and used car values by name of manufacturer as set forth in the Arkansas Commercial Personal Property Appraisal Manual published in the year prior to the year of assessment by the Assessment Coordination Division. Acts 1993, No. 1124, §§ 1, 2; 1997, No. 1036, § 1.

(a) The General Assembly recognizes that motor vehicles are unique in regard to the procedure for assessment of personal property taxes, registration and titling, and payment of sales taxes and that there is a correlation between sales of motor vehicles by motor vehicle dealers and the valuation of motor vehicle inventory.

(b) The method of determining the average value of inventory of motor vehicle dealers in accordance with § 26-26-1201 and § 26-26-1203(b) shall be as provided in this section.

(c) The assessment of motor vehicle inventories of motor vehicle dealers shall be determined by calculating the monthly average of the number of sales of new and used motor vehicles by the dealer and multiplying the average by the unit inventory value.

(d) The unit inventory value shall be based on the typical new and used car values by name of manufacturer as set forth in the Arkansas Commercial Personal Property Appraisal Manual published in the year prior to the year of assessment by the Assessment Coordination Division.

Acts 1993, No. 1124, §§ 1, 2; 1997, No. 1036, § 1.
Ark. Code Ann. § 26-53-128 — AR Code / Title 26 / Chapter 53 / Subchapter 1 / Section 26-53-128
Tax - A lien upon property
Status: in_force

The tax or excise levied by this subchapter shall constitute a lien upon the property of the purchaser of tangible personal property coming within the provisions of this subchapter. Acts 1949, No. 487, § 5; 1957, No. 19, § 2; 1959, No. 260, § 2; A.S.A. 1947, § 84-3105.

The tax or excise levied by this subchapter shall constitute a lien upon the property of the purchaser of tangible personal property coming within the provisions of this subchapter.

Acts 1949, No. 487, § 5; 1957, No. 19, § 2; 1959, No. 260, § 2; A.S.A. 1947, § 84-3105.
Ark. Code Ann. § 26-26-1908 — AR Code / Title 26 / Chapter 26 / Subchapter 19 / Section 26-26-1908
Applicability of relation to ad valorem tax
Status: in_force

The provisions of §§ 26-26-401 - 26-26-409 and 26-26-410 [repealed] relative to the adjustment or rollback of millage levied for ad valorem tax purposes shall be applicable when a countywide reappraisal of property is completed as provided in this subchapter. Acts 1999, No. 1185, § 7.

The provisions of §§ 26-26-401 - 26-26-409 and 26-26-410 [repealed] relative to the adjustment or rollback of millage levied for ad valorem tax purposes shall be applicable when a countywide reappraisal of property is completed as provided in this subchapter.

Acts 1999, No. 1185, § 7.
Ark. Code Ann. § 26-55-1103 — AR Code / Title 26 / Chapter 55 / Subchapter 11 / Section 26-55-1103
Persons subject to fuel tax agreement provisions
Status: in_force

Upon and after the date on which the International Fuel Tax Agreement of July 1987 becomes effective, every person who holds a valid license issued by a member jurisdiction of the agreement shall be subject to the provisions of the agreement, which provisions shall prevail in the case of any conflict with the provisions of this chapter or the Special Motor Fuels Tax Law, § 26-56-101 et seq. Provided, however, that for all persons other than those holding a valid license issued by a member jurisdiction of the International Fuel Tax Agreement of July 1987, the provisions of this chapter and the Special Motor Fuels Tax Law, § 26-56-101 et seq., shall be and remain fully applicable. Acts 1989, No. 854, § 1.

Upon and after the date on which the International Fuel Tax Agreement of July 1987 becomes effective, every person who holds a valid license issued by a member jurisdiction of the agreement shall be subject to the provisions of the agreement, which provisions shall prevail in the case of any conflict with the provisions of this chapter or the Special Motor Fuels Tax Law, § 26-56-101 et seq. Provided, however, that for all persons other than those holding a valid license issued by a member jurisdiction of the International Fuel Tax Agreement of July 1987, the provisions of this chapter and the Special Motor Fuels Tax Law, § 26-56-101 et seq., shall be and remain fully applicable.

Acts 1989, No. 854, § 1.
Ark. Code Ann. § 26-38-107 — AR Code / Title 26 / Chapter 38 / Subchapter 1 / Section 26-38-107
Title claims adverse to tax title deeds
Status: in_force

(a) Under and by virtue of a deed executed substantially by the county clerk, the party claiming title adverse to that conveyed by the deed shall be required to prove, in order to defeat the title, either that the real property was not subject to taxation for the years named in the deed, or that the taxes had been paid before the sale, that the property had been redeemed from the sale, according to the provisions of this act, and that such redemption was had or made for the use and benefit of persons having the right of redemption under the laws of this state; or that there had been an entire omission to list or assess the property, to levy taxes, to give notice of the sale, or to sell the property. (b) No person shall be permitted to question the title acquired by a deed of the county clerk without first showing that he or she, or the person under whom he or she claims title to the property, had title thereto, at the time of the sale, or that title was obtained from the United States, or this state, after the sale, and that all taxes due upon the property have been paid by such person, or the person under whom he or she claims title as aforesaid. (c) In any case where a person had paid his or her taxes, and through mistake, or otherwise, by the county collector, the land upon which the taxes were paid was afterward sold, the deed of the county clerk shall not convey the title. (d) In all cases where the owner of lands sold for taxes shall resist the validity of a tax title, the owner may prove fraud committed by the officer selling the land or in the purchaser to defeat the sale, and if fraud is so established, the sale and title shall be void. Acts 1883, No. 114, § 146, p. 199; C. & M. Dig., § 10110; Pope's Dig., § 13874; A.S.A. 1947, § 84-1313.

(a) Under and by virtue of a deed executed substantially by the county clerk, the party claiming title adverse to that conveyed by the deed shall be required to prove, in order to defeat the title, either that the real property was not subject to taxation for the years named in the deed, or that the taxes had been paid before the sale, that the property had been redeemed from the sale, according to the provisions of this act, and that such redemption was had or made for the use and benefit of persons having the right of redemption under the laws of this state; or that there had been an entire omission to list or assess the property, to levy taxes, to give notice of the sale, or to sell the property.

(b) No person shall be permitted to question the title acquired by a deed of the county clerk without first showing that he or she, or the person under whom he or she claims title to the property, had title thereto, at the time of the sale, or that title was obtained from the United States, or this state, after the sale, and that all taxes due upon the property have been paid by such person, or the person under whom he or she claims title as aforesaid.

(c) In any case where a person had paid his or her taxes, and through mistake, or otherwise, by the county collector, the land upon which the taxes were paid was afterward sold, the deed of the county clerk shall not convey the title.

(d) In all cases where the owner of lands sold for taxes shall resist the validity of a tax title, the owner may prove fraud committed by the officer selling the land or in the purchaser to defeat the sale, and if fraud is so established, the sale and title shall be void.

Acts 1883, No. 114, § 146, p. 199; C. & M. Dig., § 10110; Pope's Dig., § 13874; A.S.A. 1947, § 84-1313.
Ark. Code Ann. § 26-53-106 — AR Code / Title 26 / Chapter 53 / Subchapter 1 / Section 26-53-106
Imposition and rate of tax generally - Presumptions
Status: in_force

(a) There is levied and there shall be collected from every person in this state a tax or excise for the privilege of storing, using, distributing, or consuming within this state tangible personal property, specified digital products, a digital code, or a taxable service purchased for storage, use, distribution, or consumption in this state at the rate of three percent (3%) of the sales price of the tangible personal property, specified digital products, digital code, or taxable service except for food and food ingredients that are taxed under § 26-53-145 and except for used motor vehicles, trailers, and semitrailers that are taxed under § 26-53-150 . (b) This tax does not apply with respect to the storage, use, distribution, or consumption of tangible personal property, specified digital products, or a digital code purchased, produced, or manufactured outside this state until the transportation of the tangible personal property, specified digital products, or digital code has finally come to rest within this state or until the tangible personal property, specified digital products, or digital code has become commingled with the general mass of property of this state. (c) This tax applies to use, storage, distribution, or consumption of tangible personal property, specified digital products, a digital code, or taxable service except as provided in this subchapter irrespective of whether the tangible personal property, similar articles of tangible personal property, specified digital products, digital code, or the taxable service is manufactured within the State of Arkansas, is available for purchase within the State of Arkansas, or any other condition. (d) (1) (A) For the purpose of the proper administration of this subchapter and to prevent evasion of the tax and the duty to collect the tax imposed in this section, it is presumed that tangible personal property, specified digital products, a digital code, or taxable services sold by any vendor for delivery in this state or transportation to this state are sold for storage, use, distribution, or consumption in this state unless the vendor selling the tangible personal property, specified digital products, digital code, or taxable service has taken from the purchaser a resale certificate signed by and bearing the name, address, and sales tax permit number of the purchaser certifying that the property or taxable service was purchased for resale, except that sales made electronically shall not require the purchaser's signature. (B) The use by the purchaser of a resale certificate and any resulting liability for, or exemption from, use tax in a transaction involving a resale certificate shall be governed in all respects by the terms of § 26-52-517 . (2) It is further presumed that tangible personal property, specified digital products, a digital code, or taxable services shipped, mailed, expressed, transported, or brought to this state by the purchaser were purchased from a vendor for storage, use, distribution, or consumption in this state. Amended by Act 2021, No. 1013,§ 5, eff. 1/1/2022. Amended by Act 2017, No. 141,§ 48, eff. for tax years beginning on and after 1/1/2018. Acts 1949, No. 487, §§ 5, 10; 1957, No. 19, § 2; 1959, No. 260, § 2; 1975 (Extended Sess., 1976), No. 1237, § 1; A.S.A. 1947, §§ 84-3105, 84-3110; reen. Acts 1987, No. 772, § 1; Acts 1989, No. 817, § 1; 1995, No. 358, § 2; 2003, No. 1273, §§ 13-16; 2007, No. 110, § 5; 2009, No. 655, §§ 29, 30.

(a) There is levied and there shall be collected from every person in this state a tax or excise for the privilege of storing, using, distributing, or consuming within this state tangible personal property, specified digital products, a digital code, or a taxable service purchased for storage, use, distribution, or consumption in this state at the rate of three percent (3%) of the sales price of the tangible personal property, specified digital products, digital code, or taxable service except for food and food ingredients that are taxed under § 26-53-145 and except for used motor vehicles, trailers, and semitrailers that are taxed under § 26-53-150 .

(b) This tax does not apply with respect to the storage, use, distribution, or consumption of tangible personal property, specified digital products, or a digital code purchased, produced, or manufactured outside this state until the transportation of the tangible personal property, specified digital products, or digital code has finally come to rest within this state or until the tangible personal property, specified digital products, or digital code has become commingled with the general mass of property of this state.

(c) This tax applies to use, storage, distribution, or consumption of tangible personal property, specified digital products, a digital code, or taxable service except as provided in this subchapter irrespective of whether the tangible personal property, similar articles of tangible personal property, specified digital products, digital code, or the taxable service is manufactured within the State of Arkansas, is available for purchase within the State of Arkansas, or any other condition.

(d) (1) (A) For the purpose of the proper administration of this subchapter and to prevent evasion of the tax and the duty to collect the tax imposed in this section, it is presumed that tangible personal property, specified digital products, a digital code, or taxable services sold by any vendor for delivery in this state or transportation to this state are sold for storage, use, distribution, or consumption in this state unless the vendor selling the tangible personal property, specified digital products, digital code, or taxable service has taken from the purchaser a resale certificate signed by and bearing the name, address, and sales tax permit number of the purchaser certifying that the property or taxable service was purchased for resale, except that sales made electronically shall not require the purchaser's signature. (B) The use by the purchaser of a resale certificate and any resulting liability for, or exemption from, use tax in a transaction involving a resale certificate shall be governed in all respects by the terms of § 26-52-517 . (2) It is further presumed that tangible personal property, specified digital products, a digital code, or taxable services shipped, mailed, expressed, transported, or brought to this state by the purchaser were purchased from a vendor for storage, use, distribution, or consumption in this state.

(1) (A) For the purpose of the proper administration of this subchapter and to prevent evasion of the tax and the duty to collect the tax imposed in this section, it is presumed that tangible personal property, specified digital products, a digital code, or taxable services sold by any vendor for delivery in this state or transportation to this state are sold for storage, use, distribution, or consumption in this state unless the vendor selling the tangible personal property, specified digital products, digital code, or taxable service has taken from the purchaser a resale certificate signed by and bearing the name, address, and sales tax permit number of the purchaser certifying that the property or taxable service was purchased for resale, except that sales made electronically shall not require the purchaser's signature. (B) The use by the purchaser of a resale certificate and any resulting liability for, or exemption from, use tax in a transaction involving a resale certificate shall be governed in all respects by the terms of § 26-52-517 .

(A) For the purpose of the proper administration of this subchapter and to prevent evasion of the tax and the duty to collect the tax imposed in this section, it is presumed that tangible personal property, specified digital products, a digital code, or taxable services sold by any vendor for delivery in this state or transportation to this state are sold for storage, use, distribution, or consumption in this state unless the vendor selling the tangible personal property, specified digital products, digital code, or taxable service has taken from the purchaser a resale certificate signed by and bearing the name, address, and sales tax permit number of the purchaser certifying that the property or taxable service was purchased for resale, except that sales made electronically shall not require the purchaser's signature.

(B) The use by the purchaser of a resale certificate and any resulting liability for, or exemption from, use tax in a transaction involving a resale certificate shall be governed in all respects by the terms of § 26-52-517 .

(2) It is further presumed that tangible personal property, specified digital products, a digital code, or taxable services shipped, mailed, expressed, transported, or brought to this state by the purchaser were purchased from a vendor for storage, use, distribution, or consumption in this state.

Amended by Act 2021, No. 1013,§ 5, eff. 1/1/2022.

Amended by Act 2017, No. 141,§ 48, eff. for tax years beginning on and after 1/1/2018.

Acts 1949, No. 487, §§ 5, 10; 1957, No. 19, § 2; 1959, No. 260, § 2; 1975 (Extended Sess., 1976), No. 1237, § 1; A.S.A. 1947, §§ 84-3105, 84-3110; reen. Acts 1987, No. 772, § 1; Acts 1989, No. 817, § 1; 1995, No. 358, § 2; 2003, No. 1273, §§ 13-16; 2007, No. 110, § 5; 2009, No. 655, §§ 29, 30.
Ark. Code Ann. § 26-52-409 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-409
Aircraft held for resale and used for rental or charter
Status: in_force

(a) (1) Any person, whether an established business or an individual, engaged in the business of selling aircraft in this state and holding a retail sales tax permit may purchase aircraft exempt for resale and use the aircraft for rental or charter service without payment of sales or use tax for a period of not to exceed one (1) year from the date of purchase of the aircraft. (2) In the case of aircraft purchased for resale which require substantial modification or substantial refurbishing prior to resale, the purchaser may use the aircraft for rental or charter service without payment of sales or use tax for a period of not to exceed two (2) years from the date of purchase of the aircraft. (b) The use of the aircraft for rental or charter during the applicable one-year or two-year holding period described in subsection (a) of this section shall not constitute a withdrawal from stock, and the purchaser shall not be required to pay the sales tax on the purchase price of the aircraft held in stock and used for such purposes. (c) The aircraft purchaser shall collect and remit gross receipts and short-term rental tax on the rentals and shall subsequently collect and remit the gross receipts tax on the aircraft at the time of subsequent sale in the manner required by law. (d) If the purchaser fails to sell the aircraft during the applicable holding period, the purchaser shall be liable for sales or use tax on his or her purchase price of the aircraft. Acts 1975, No. 1008, § 1; A.S.A. 1947, § 84-1904.2; Acts 1995, No. 499, § 1.

(a) (1) Any person, whether an established business or an individual, engaged in the business of selling aircraft in this state and holding a retail sales tax permit may purchase aircraft exempt for resale and use the aircraft for rental or charter service without payment of sales or use tax for a period of not to exceed one (1) year from the date of purchase of the aircraft. (2) In the case of aircraft purchased for resale which require substantial modification or substantial refurbishing prior to resale, the purchaser may use the aircraft for rental or charter service without payment of sales or use tax for a period of not to exceed two (2) years from the date of purchase of the aircraft.

(1) Any person, whether an established business or an individual, engaged in the business of selling aircraft in this state and holding a retail sales tax permit may purchase aircraft exempt for resale and use the aircraft for rental or charter service without payment of sales or use tax for a period of not to exceed one (1) year from the date of purchase of the aircraft.

(2) In the case of aircraft purchased for resale which require substantial modification or substantial refurbishing prior to resale, the purchaser may use the aircraft for rental or charter service without payment of sales or use tax for a period of not to exceed two (2) years from the date of purchase of the aircraft.

(b) The use of the aircraft for rental or charter during the applicable one-year or two-year holding period described in subsection (a) of this section shall not constitute a withdrawal from stock, and the purchaser shall not be required to pay the sales tax on the purchase price of the aircraft held in stock and used for such purposes.

(c) The aircraft purchaser shall collect and remit gross receipts and short-term rental tax on the rentals and shall subsequently collect and remit the gross receipts tax on the aircraft at the time of subsequent sale in the manner required by law.

(d) If the purchaser fails to sell the aircraft during the applicable holding period, the purchaser shall be liable for sales or use tax on his or her purchase price of the aircraft.

Acts 1975, No. 1008, § 1; A.S.A. 1947, § 84-1904.2; Acts 1995, No. 499, § 1.
Ark. Code Ann. § 26-51-1903 — AR Code / Title 26 / Chapter 51 / Subchapter 19 / Section 26-51-1903
Eligibility
Status: in_force

The following types of businesses are eligible for the tax benefit provided by § 26-51-1902 : (1) A manufacturer classified in sectors 31-33 in the North American Industry Classification System, as it existed on January 1, 2005; (2) A business: (A) Primarily engaged in: (i) The design and development of prepackaged software; (ii) Digital content production and preservation; (iii) Computer processing and data preparation services; and (iv) Information retrieval services; and (B) That derives at least seventy-five percent (75%) of its revenue from out-of-state sales and has less than ten percent (10%) of its retail sales to the general public; (3) A business primarily engaged in motion picture productions and that derives at least seventy-five percent (75%) of its revenue from out-of-state sales and has less than ten percent (10%) of its retail sales to the general public; (4) A distribution center for the reception, storage, or shipping of: (A) A business's own products or products that the business wholesales to retail businesses or ships to its own retail outlets; (B) Products owned by other companies with which the business has contracts for storage and shipping if seventy-five percent (75%) of the sales revenues are from out-of-state customers; or (C) Products for sale to the general public if seventy-five percent (75%) of the sales revenues are from out-of-state customers; (5) An office sector business with less than ten percent (10%) of its retail sales to the general public; (6) A national or regional corporate headquarters with less than ten percent (10%) of its retail sales to the general public; (7) A firm primarily engaged in commercial, physical, and biological research as classified in the North American Industry Classification System Code 541710, as in effect on January 1, 2005; (8) A scientific and technical services business if: (A) The business derives at least seventy-five percent (75%) of its revenue from out of state; and (B) (i) The average hourly wages paid by the business exceed one hundred fifty percent (150%) of the county or state average hourly wage, whichever is less. (ii) The average hourly wage threshold determined at the signing date of the financial incentive agreement shall be the threshold for the term of the agreement; and (9) Any other business classified as an eligible business by the Director of the Arkansas Economic Development Commission if the following conditions exist: (A) The business receives at least seventy-five percent (75%) of its revenue from out of state; and (B) The business proposes to pay wages in excess of one hundred ten percent (110%) of the county or state average wage, whichever is less. Acts 1999, No. 1036, § 3; 2005, No. 1232, § 9.

The following types of businesses are eligible for the tax benefit provided by § 26-51-1902 :

(1) A manufacturer classified in sectors 31-33 in the North American Industry Classification System, as it existed on January 1, 2005;

(2) A business: (A) Primarily engaged in: (i) The design and development of prepackaged software; (ii) Digital content production and preservation; (iii) Computer processing and data preparation services; and (iv) Information retrieval services; and (B) That derives at least seventy-five percent (75%) of its revenue from out-of-state sales and has less than ten percent (10%) of its retail sales to the general public;

(A) Primarily engaged in: (i) The design and development of prepackaged software; (ii) Digital content production and preservation; (iii) Computer processing and data preparation services; and (iv) Information retrieval services; and

(i) The design and development of prepackaged software;

(ii) Digital content production and preservation;

(iii) Computer processing and data preparation services; and

(iv) Information retrieval services; and

(B) That derives at least seventy-five percent (75%) of its revenue from out-of-state sales and has less than ten percent (10%) of its retail sales to the general public;

(3) A business primarily engaged in motion picture productions and that derives at least seventy-five percent (75%) of its revenue from out-of-state sales and has less than ten percent (10%) of its retail sales to the general public;

(4) A distribution center for the reception, storage, or shipping of: (A) A business's own products or products that the business wholesales to retail businesses or ships to its own retail outlets; (B) Products owned by other companies with which the business has contracts for storage and shipping if seventy-five percent (75%) of the sales revenues are from out-of-state customers; or (C) Products for sale to the general public if seventy-five percent (75%) of the sales revenues are from out-of-state customers;

(A) A business's own products or products that the business wholesales to retail businesses or ships to its own retail outlets;

(B) Products owned by other companies with which the business has contracts for storage and shipping if seventy-five percent (75%) of the sales revenues are from out-of-state customers; or

(C) Products for sale to the general public if seventy-five percent (75%) of the sales revenues are from out-of-state customers;

(5) An office sector business with less than ten percent (10%) of its retail sales to the general public;

(6) A national or regional corporate headquarters with less than ten percent (10%) of its retail sales to the general public;

(7) A firm primarily engaged in commercial, physical, and biological research as classified in the North American Industry Classification System Code 541710, as in effect on January 1, 2005;

(8) A scientific and technical services business if: (A) The business derives at least seventy-five percent (75%) of its revenue from out of state; and (B) (i) The average hourly wages paid by the business exceed one hundred fifty percent (150%) of the county or state average hourly wage, whichever is less. (ii) The average hourly wage threshold determined at the signing date of the financial incentive agreement shall be the threshold for the term of the agreement; and

(A) The business derives at least seventy-five percent (75%) of its revenue from out of state; and

(B) (i) The average hourly wages paid by the business exceed one hundred fifty percent (150%) of the county or state average hourly wage, whichever is less. (ii) The average hourly wage threshold determined at the signing date of the financial incentive agreement shall be the threshold for the term of the agreement; and

(i) The average hourly wages paid by the business exceed one hundred fifty percent (150%) of the county or state average hourly wage, whichever is less.

(ii) The average hourly wage threshold determined at the signing date of the financial incentive agreement shall be the threshold for the term of the agreement; and

(9) Any other business classified as an eligible business by the Director of the Arkansas Economic Development Commission if the following conditions exist: (A) The business receives at least seventy-five percent (75%) of its revenue from out of state; and (B) The business proposes to pay wages in excess of one hundred ten percent (110%) of the county or state average wage, whichever is less.

(A) The business receives at least seventy-five percent (75%) of its revenue from out of state; and

(B) The business proposes to pay wages in excess of one hundred ten percent (110%) of the county or state average wage, whichever is less.

Acts 1999, No. 1036, § 3; 2005, No. 1232, § 9.
Ark. Code Ann. § 26-18-708 — AR Code / Title 26 / Chapter 18 / Subchapter 7 / Section 26-18-708
Spousal relief - Definitions
Status: in_force

(a) If a return required under any state tax law has been filed by spouses and the amount of tax due on the return was understated by either the omission of an amount properly includable in the return or by erroneous deductions or credits attributable to one (1) spouse, upon written request, the Secretary of the Department of Finance and Administration may relieve the other spouse of liability for any tax, penalty, or interest attributable to the understatement of tax for that return. (b) In determining whether to grant the relief set out in subsection (a) of this section, the secretary may take into consideration the following factors: (1) Whether the spouse making the request for relief has significantly benefited, either directly or indirectly, from the understatement of tax; (2) Whether the spouse making the request for relief knew or had reason to know of the understatement of tax; and (3) Any other fact or circumstance that would make it inequitable to hold the spouse making the request for relief liable for the deficiency resulting from the understatement of tax. (c) As used in subdivision (b)(2) of this section, "reason to know" means whether a reasonably prudent person would have known that an understatement was made. (d) As used in subsection (a) of this section, "attributable to one (1) spouse" means that the understatement on the return was the result of the actions taken or information supplied by that spouse. Acts 1999, No. 1126, § 6.

(a) If a return required under any state tax law has been filed by spouses and the amount of tax due on the return was understated by either the omission of an amount properly includable in the return or by erroneous deductions or credits attributable to one (1) spouse, upon written request, the Secretary of the Department of Finance and Administration may relieve the other spouse of liability for any tax, penalty, or interest attributable to the understatement of tax for that return.

(b) In determining whether to grant the relief set out in subsection (a) of this section, the secretary may take into consideration the following factors: (1) Whether the spouse making the request for relief has significantly benefited, either directly or indirectly, from the understatement of tax; (2) Whether the spouse making the request for relief knew or had reason to know of the understatement of tax; and (3) Any other fact or circumstance that would make it inequitable to hold the spouse making the request for relief liable for the deficiency resulting from the understatement of tax.

(1) Whether the spouse making the request for relief has significantly benefited, either directly or indirectly, from the understatement of tax;

(2) Whether the spouse making the request for relief knew or had reason to know of the understatement of tax; and

(3) Any other fact or circumstance that would make it inequitable to hold the spouse making the request for relief liable for the deficiency resulting from the understatement of tax.

(c) As used in subdivision (b)(2) of this section, "reason to know" means whether a reasonably prudent person would have known that an understatement was made.

(d) As used in subsection (a) of this section, "attributable to one (1) spouse" means that the understatement on the return was the result of the actions taken or information supplied by that spouse.

Acts 1999, No. 1126, § 6.
Ark. Code Ann. § 26-52-209 — AR Code / Title 26 / Chapter 52 / Subchapter 2 / Section 26-52-209
Applicability of tax procedure provisions
Status: in_force

All proceedings relative to the issuance, revocation, or suspension of a permit under this subchapter shall be governed by the provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq., and the Independent Tax Appeals Commission Act, § 26-18-1101 et seq. Amended by Act 2021, No. 593,§ 24, eff. 1/1/2023. Acts 1941, No. 386, § 12; A.S.A. 1947, § 84-1913; Acts 1987, No. 372, § 1.

All proceedings relative to the issuance, revocation, or suspension of a permit under this subchapter shall be governed by the provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq., and the Independent Tax Appeals Commission Act, § 26-18-1101 et seq.

Amended by Act 2021, No. 593,§ 24, eff. 1/1/2023.

Acts 1941, No. 386, § 12; A.S.A. 1947, § 84-1913; Acts 1987, No. 372, § 1.
Ark. Code Ann. § 26-25-101 — AR Code / Title 26 / Chapter 25 / Section 26-25-101
Limitation on counties
Status: in_force

It shall be unlawful for the county court to levy on the taxable property of the county in any one (1) year a greater percentage rate than is authorized in this section: (1) For all county purposes, not exceeding five (5) mills on the dollar; and (2) For paying indebtedness existing at the time of the adoption of the present Arkansas Constitution, not exceeding five (5) mills on the dollar. Acts 1883, No. 114, § 8, p. 199; C. & M. Dig., § 9863; Pope's Dig., § 13611; A.S.A. 1947, § 84-302.

It shall be unlawful for the county court to levy on the taxable property of the county in any one (1) year a greater percentage rate than is authorized in this section:

(1) For all county purposes, not exceeding five (5) mills on the dollar; and

(2) For paying indebtedness existing at the time of the adoption of the present Arkansas Constitution, not exceeding five (5) mills on the dollar.

Acts 1883, No. 114, § 8, p. 199; C. & M. Dig., § 9863; Pope's Dig., § 13611; A.S.A. 1947, § 84-302.
Ark. Code Ann. § 26-27-314 — AR Code / Title 26 / Chapter 27 / Subchapter 3 / Section 26-27-314
Authority to classify and zone property
Status: in_force

The county equalization board of any county may classify the personal property and zone and classify the real property in the county and determine the average value of the property so classified or zoned, or units of them, and use the average value so determined as a guide in the equalization of assessments in the county. However, all property shall be assessed according to its value as provided by law. Acts 1953, No. 197, § 1; A.S.A. 1947, § 84-720.

The county equalization board of any county may classify the personal property and zone and classify the real property in the county and determine the average value of the property so classified or zoned, or units of them, and use the average value so determined as a guide in the equalization of assessments in the county. However, all property shall be assessed according to its value as provided by law.

Acts 1953, No. 197, § 1; A.S.A. 1947, § 84-720.
Ark. Code Ann. § 26-56-315 — AR Code / Title 26 / Chapter 56 / Subchapter 3 / Section 26-56-315
Conversion of vehicles for use of liquefied gas special fuels
Status: in_force

(a) (1) Any liquefied gas special fuels dealer, garage, mechanic, owner, or operator of a motor vehicle who converts or causes a vehicle to be converted to enable the vehicle to be operated on liquefied gas special fuels shall report the conversion to the Secretary of the Department of Finance and Administration on forms prescribed by the secretary within ten (10) days after the conversion. (2) If any owner or operator fails to report a conversion to the secretary within the time prescribed above, the person shall be assessed a penalty of fifty dollars ($50.00) which shall be in addition to any criminal penalty provided in this chapter. (b) No person shall convert or equip any motor vehicle for the use of liquefied gas special fuels unless the person is licensed to do so by the Liquefied Petroleum Gas Board and has also made application for and obtained a license as a liquefied gas special fuels converter from the secretary and posted a bond in an amount determined by the secretary conditioned that the person will report to the secretary all vehicles so converted by the person as required by this section. (c) It shall be unlawful for any person to operate any vehicle which has been converted or equipped to use liquefied gas special fuels unless the vehicle has been reported to the secretary and a liquefied gas special fuels user's permit has been obtained therefor as required. Amended by Act 2019, No. 910,§ 4092, eff. 7/1/2019. Acts 1965 (1st Ex. Sess.), No. 40, ch. 3, §§ 10-12; A.S.A. 1947, §§ 75-1263 -- 75-1265.

(a) (1) Any liquefied gas special fuels dealer, garage, mechanic, owner, or operator of a motor vehicle who converts or causes a vehicle to be converted to enable the vehicle to be operated on liquefied gas special fuels shall report the conversion to the Secretary of the Department of Finance and Administration on forms prescribed by the secretary within ten (10) days after the conversion. (2) If any owner or operator fails to report a conversion to the secretary within the time prescribed above, the person shall be assessed a penalty of fifty dollars ($50.00) which shall be in addition to any criminal penalty provided in this chapter.

(1) Any liquefied gas special fuels dealer, garage, mechanic, owner, or operator of a motor vehicle who converts or causes a vehicle to be converted to enable the vehicle to be operated on liquefied gas special fuels shall report the conversion to the Secretary of the Department of Finance and Administration on forms prescribed by the secretary within ten (10) days after the conversion.

(2) If any owner or operator fails to report a conversion to the secretary within the time prescribed above, the person shall be assessed a penalty of fifty dollars ($50.00) which shall be in addition to any criminal penalty provided in this chapter.

(b) No person shall convert or equip any motor vehicle for the use of liquefied gas special fuels unless the person is licensed to do so by the Liquefied Petroleum Gas Board and has also made application for and obtained a license as a liquefied gas special fuels converter from the secretary and posted a bond in an amount determined by the secretary conditioned that the person will report to the secretary all vehicles so converted by the person as required by this section.

(c) It shall be unlawful for any person to operate any vehicle which has been converted or equipped to use liquefied gas special fuels unless the vehicle has been reported to the secretary and a liquefied gas special fuels user's permit has been obtained therefor as required.

Amended by Act 2019, No. 910,§ 4092, eff. 7/1/2019.

Acts 1965 (1st Ex. Sess.), No. 40, ch. 3, §§ 10-12; A.S.A. 1947, §§ 75-1263 -- 75-1265.
Ark. Code Ann. § 26-55-712 — AR Code / Title 26 / Chapter 55 / Subchapter 7 / Section 26-55-712
Bonded and unbonded interstate users - Knowing failure to pay tax or penalty
Status: in_force

Upon conviction, a bonded or unbonded motor fuel user who knowingly fails to pay the Arkansas gallonage tax due the State of Arkansas on motor fuel used on the highways of this state as required in § 26-55-710 with respect to motor fuel taxes on Class C vehicles, or knowingly fails to pay the penalty on the motor fuel on which the Arkansas motor fuel tax has not been paid as required in § 26-55-711 is guilty of a Class A misdemeanor. Acts 1977, No. 354, § 3; A.S.A. 1947, § 75-1187.2; Acts 2009, No. 655, § 57.

Upon conviction, a bonded or unbonded motor fuel user who knowingly fails to pay the Arkansas gallonage tax due the State of Arkansas on motor fuel used on the highways of this state as required in § 26-55-710 with respect to motor fuel taxes on Class C vehicles, or knowingly fails to pay the penalty on the motor fuel on which the Arkansas motor fuel tax has not been paid as required in § 26-55-711 is guilty of a Class A misdemeanor.

Acts 1977, No. 354, § 3; A.S.A. 1947, § 75-1187.2; Acts 2009, No. 655, § 57.
Ark. Code Ann. § 26-21-110 — AR Code / Title 26 / Chapter 21 / Section 26-21-110
Amnesty for registration
Status: in_force

(a) The Secretary of the Department of Finance and Administration shall provide amnesty for uncollected or unpaid sales or use tax to a seller that registers to pay or to collect and remit applicable sales or use tax on sales made to purchasers in the state in accordance with the terms of the agreement, provided that the seller was not registered to collect sales and use tax in the State of Arkansas in the twelve-month period preceding the effective date of the state's participation in the agreement. (b) The amnesty shall preclude assessment for uncollected or unpaid sales or use tax, penalty, and interest for sales made during the period that the seller was not registered in the state, provided registration occurs within twelve (12) months of the date the state is found to be in compliance with the agreement. (c) The amnesty shall not be available to a seller with respect to any matter or matters for which the seller received notice of the commencement of an audit and the audit is not yet finally resolved, including any related administrative and judicial processes. (d) The amnesty shall not be available for sales or use taxes already paid or remitted to the Department of Finance and Administration or to taxes collected by the seller. (e) The amnesty shall be fully effective, absent the seller's fraud or intentional misrepresentations of a material fact, so long as the seller continues its Arkansas sales and use tax registration and continues payment or collection and remittance of applicable sales or use taxes for a period of at least thirty-six (36) months from the date amnesty was awarded. (f) The amnesty shall be applicable only to sales or use taxes due from a seller in its capacity as a seller and not to sales or use taxes due from a seller in its capacity as a purchaser. (g) The secretary shall also provide amnesty to a seller for uncollected or unpaid sales or use tax if: (1) The seller was already registered with the agreement at the time Arkansas became a full member of the agreement; and (2) The seller was not registered to collect sales and use tax in Arkansas in the twelve-month period preceding the effective date of Arkansas's full membership in the agreement. Amended by Act 2019, No. 910,§ 3678, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3677, eff. 7/1/2019. Acts 2005, No. 2163, § 1; 2007, No. 181, § 8.

(a) The Secretary of the Department of Finance and Administration shall provide amnesty for uncollected or unpaid sales or use tax to a seller that registers to pay or to collect and remit applicable sales or use tax on sales made to purchasers in the state in accordance with the terms of the agreement, provided that the seller was not registered to collect sales and use tax in the State of Arkansas in the twelve-month period preceding the effective date of the state's participation in the agreement.

(b) The amnesty shall preclude assessment for uncollected or unpaid sales or use tax, penalty, and interest for sales made during the period that the seller was not registered in the state, provided registration occurs within twelve (12) months of the date the state is found to be in compliance with the agreement.

(c) The amnesty shall not be available to a seller with respect to any matter or matters for which the seller received notice of the commencement of an audit and the audit is not yet finally resolved, including any related administrative and judicial processes.

(d) The amnesty shall not be available for sales or use taxes already paid or remitted to the Department of Finance and Administration or to taxes collected by the seller.

(e) The amnesty shall be fully effective, absent the seller's fraud or intentional misrepresentations of a material fact, so long as the seller continues its Arkansas sales and use tax registration and continues payment or collection and remittance of applicable sales or use taxes for a period of at least thirty-six (36) months from the date amnesty was awarded.

(f) The amnesty shall be applicable only to sales or use taxes due from a seller in its capacity as a seller and not to sales or use taxes due from a seller in its capacity as a purchaser.

(g) The secretary shall also provide amnesty to a seller for uncollected or unpaid sales or use tax if: (1) The seller was already registered with the agreement at the time Arkansas became a full member of the agreement; and (2) The seller was not registered to collect sales and use tax in Arkansas in the twelve-month period preceding the effective date of Arkansas's full membership in the agreement.

(1) The seller was already registered with the agreement at the time Arkansas became a full member of the agreement; and

(2) The seller was not registered to collect sales and use tax in Arkansas in the twelve-month period preceding the effective date of Arkansas's full membership in the agreement.

Amended by Act 2019, No. 910,§ 3678, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3677, eff. 7/1/2019.

Acts 2005, No. 2163, § 1; 2007, No. 181, § 8.
Ark. Code Ann. § 26-55-1201 — AR Code / Title 26 / Chapter 55 / Subchapter 12 / Section 26-55-1201
Additional taxes on motor fuel, distillate special fuels, and liquefied gas special fuels
Status: in_force

(a) On and after March 6, 1991, in addition to the taxes levied upon motor fuel in §§ 26-55-205 and 26-55-1002 and upon distillate special fuels in §§ 26-56-201 and 26-56-502 and upon liquefied gas special fuels in §§ 26-56-301 and 26-56-502 , and in addition to any other taxes levied on the fuel or fuels during the Seventy-Eighth Regular Session of the General Assembly, there is hereby levied an excise tax of five cents (5¢) per gallon upon all motor fuel and liquefied gas special fuels and an excise tax of two cents (2¢) per gallon upon all distillate special fuels subject to the taxes levied in §§ 26-55-205 , 26-55-1002 , 26-56-201 , 26-56-502 , 26-56-301 , and 26-56-502 . (b) Such additional taxes shall be collected, reported, and paid in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of other motor fuel taxes, distillate special fuels taxes, and liquefied gas special fuels taxes. Acts 1991, No. 364, § 1; 1991, No. 382, § 1.

(a) On and after March 6, 1991, in addition to the taxes levied upon motor fuel in §§ 26-55-205 and 26-55-1002 and upon distillate special fuels in §§ 26-56-201 and 26-56-502 and upon liquefied gas special fuels in §§ 26-56-301 and 26-56-502 , and in addition to any other taxes levied on the fuel or fuels during the Seventy-Eighth Regular Session of the General Assembly, there is hereby levied an excise tax of five cents (5¢) per gallon upon all motor fuel and liquefied gas special fuels and an excise tax of two cents (2¢) per gallon upon all distillate special fuels subject to the taxes levied in §§ 26-55-205 , 26-55-1002 , 26-56-201 , 26-56-502 , 26-56-301 , and 26-56-502 .

(b) Such additional taxes shall be collected, reported, and paid in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of other motor fuel taxes, distillate special fuels taxes, and liquefied gas special fuels taxes.

Acts 1991, No. 364, § 1; 1991, No. 382, § 1.
Ark. Code Ann. § 26-51-503 — AR Code / Title 26 / Chapter 51 / Subchapter 5 / Section 26-51-503
Support of a child with a developmental disability - Definitions
Status: in_force

(a) In addition to the state income tax credit permitted by § 26-51-501(a) and (b) , any taxpayer in this state who is maintaining, supporting, and caring for an individual with a diagnosis of a developmental disability in the taxpayer's home is permitted, in addition to all other income tax credits, a credit of five hundred dollars ($500) for each income year for that individual. (b) Any person wishing to take advantage of this tax credit must have certification by a licensed physician, licensed psychologist, or licensed psychological examiner that the individual has a diagnosis of a developmental disability. (c) As used in this section: (1) "Diagnosis of a developmental disability" means a disability of a person that: (A) Is attributable to: (i) An intellectual disability, cerebral palsy, epilepsy, spina bifida, Down syndrome, or autism; (ii) Another condition of the person found to be closely related to an intellectual disability because the condition results in an impairment of general intellectual functioning or adaptive behavior similar to that of a person with an intellectual disability or requires treatment and services similar to that required for a person with an intellectual disability; or (iii) Dyslexia resulting from a disability or condition described in subdivision (c)(1)(A)(i) or subdivision (c)(1)(A)(ii) of this section; (B) Originates before the person reaches twenty-two (22) years of age; (C) Has continued or can be expected to continue indefinitely; and (D) Constitutes a substantial handicap to the person's ability to function without appropriate support services, including without limitation: (i) Planned recreational activities; (ii) Medical services such as physical therapy and speech therapy; and (iii) Possibilities for sheltered employment or job training; and (2) "Individual" means a child of the taxpayer's blood, an adopted child, or a dependent within the meaning of § 26-51-501(a)(3)(B) . Amended by Act 2023, No. 191,§ 1, eff. for tax years beginning on or after January 1, 2022. Acts 1967, No. 495, §§ 1, 2; 1977, No. 833, § 1; 1983, No. 523, § 1; A.S.A. 1947, §§ 84-2021.1, 84-2021.2; Acts 1999, No. 417, § 1; 2009, No. 237, § 1; 2011, No. 68, § 5.

(a) In addition to the state income tax credit permitted by § 26-51-501(a) and (b) , any taxpayer in this state who is maintaining, supporting, and caring for an individual with a diagnosis of a developmental disability in the taxpayer's home is permitted, in addition to all other income tax credits, a credit of five hundred dollars ($500) for each income year for that individual.

(b) Any person wishing to take advantage of this tax credit must have certification by a licensed physician, licensed psychologist, or licensed psychological examiner that the individual has a diagnosis of a developmental disability.

(c) As used in this section: (1) "Diagnosis of a developmental disability" means a disability of a person that: (A) Is attributable to: (i) An intellectual disability, cerebral palsy, epilepsy, spina bifida, Down syndrome, or autism; (ii) Another condition of the person found to be closely related to an intellectual disability because the condition results in an impairment of general intellectual functioning or adaptive behavior similar to that of a person with an intellectual disability or requires treatment and services similar to that required for a person with an intellectual disability; or (iii) Dyslexia resulting from a disability or condition described in subdivision (c)(1)(A)(i) or subdivision (c)(1)(A)(ii) of this section; (B) Originates before the person reaches twenty-two (22) years of age; (C) Has continued or can be expected to continue indefinitely; and (D) Constitutes a substantial handicap to the person's ability to function without appropriate support services, including without limitation: (i) Planned recreational activities; (ii) Medical services such as physical therapy and speech therapy; and (iii) Possibilities for sheltered employment or job training; and (2) "Individual" means a child of the taxpayer's blood, an adopted child, or a dependent within the meaning of § 26-51-501(a)(3)(B) .

(1) "Diagnosis of a developmental disability" means a disability of a person that: (A) Is attributable to: (i) An intellectual disability, cerebral palsy, epilepsy, spina bifida, Down syndrome, or autism; (ii) Another condition of the person found to be closely related to an intellectual disability because the condition results in an impairment of general intellectual functioning or adaptive behavior similar to that of a person with an intellectual disability or requires treatment and services similar to that required for a person with an intellectual disability; or (iii) Dyslexia resulting from a disability or condition described in subdivision (c)(1)(A)(i) or subdivision (c)(1)(A)(ii) of this section; (B) Originates before the person reaches twenty-two (22) years of age; (C) Has continued or can be expected to continue indefinitely; and (D) Constitutes a substantial handicap to the person's ability to function without appropriate support services, including without limitation: (i) Planned recreational activities; (ii) Medical services such as physical therapy and speech therapy; and (iii) Possibilities for sheltered employment or job training; and

(A) Is attributable to: (i) An intellectual disability, cerebral palsy, epilepsy, spina bifida, Down syndrome, or autism; (ii) Another condition of the person found to be closely related to an intellectual disability because the condition results in an impairment of general intellectual functioning or adaptive behavior similar to that of a person with an intellectual disability or requires treatment and services similar to that required for a person with an intellectual disability; or (iii) Dyslexia resulting from a disability or condition described in subdivision (c)(1)(A)(i) or subdivision (c)(1)(A)(ii) of this section;

(i) An intellectual disability, cerebral palsy, epilepsy, spina bifida, Down syndrome, or autism;

(ii) Another condition of the person found to be closely related to an intellectual disability because the condition results in an impairment of general intellectual functioning or adaptive behavior similar to that of a person with an intellectual disability or requires treatment and services similar to that required for a person with an intellectual disability; or

(iii) Dyslexia resulting from a disability or condition described in subdivision (c)(1)(A)(i) or subdivision (c)(1)(A)(ii) of this section;

(B) Originates before the person reaches twenty-two (22) years of age;

(C) Has continued or can be expected to continue indefinitely; and

(D) Constitutes a substantial handicap to the person's ability to function without appropriate support services, including without limitation: (i) Planned recreational activities; (ii) Medical services such as physical therapy and speech therapy; and (iii) Possibilities for sheltered employment or job training; and

(i) Planned recreational activities;

(ii) Medical services such as physical therapy and speech therapy; and

(iii) Possibilities for sheltered employment or job training; and

(2) "Individual" means a child of the taxpayer's blood, an adopted child, or a dependent within the meaning of § 26-51-501(a)(3)(B) .

Amended by Act 2023, No. 191,§ 1, eff. for tax years beginning on or after January 1, 2022.

Acts 1967, No. 495, §§ 1, 2; 1977, No. 833, § 1; 1983, No. 523, § 1; A.S.A. 1947, §§ 84-2021.1, 84-2021.2; Acts 1999, No. 417, § 1; 2009, No. 237, § 1; 2011, No. 68, § 5.
Ark. Code Ann. § 26-51-2301 — AR Code / Title 26 / Chapter 51 / Subchapter 23 / Section 26-51-2301
Title
Status: in_force

This subchapter may be cited as the "Lottery Withholding Act". Acts 2010, No. 265, § 37; 2010, No. 294, § 37.

This subchapter may be cited as the "Lottery Withholding Act".

Acts 2010, No. 265, § 37; 2010, No. 294, § 37.
Ark. Code Ann. § 26-37-102 — AR Code / Title 26 / Chapter 37 / Subchapter 1 / Section 26-37-102
Publication of notice - Fee
Status: in_force

(a) The county collector in each county shall, not less than thirty (30) days nor more than forty (40) days prior to the certification of the land, publish in a newspaper of general circulation in the county: (1) A list of real property not previously redeemed; (2) The names of the owners of record; (3) The amount of the taxes, penalties, interest, and costs necessary to be paid to redeem the property; (4) The date upon which such period of redemption expires; and (5) Notice that unless the property is redeemed prior to the expiration of the period of redemption, the lands will be forfeited to the state. (b) Fees for the publication shall be the same as set forth in § 26-37-107 . Amended by Act 2019, No. 310,§ 6, eff. 7/24/2019. Acts 1983, No. 626, § 1; A.S.A. 1947, § 84-1126; Acts 1987, No. 814, § 5.

(a) The county collector in each county shall, not less than thirty (30) days nor more than forty (40) days prior to the certification of the land, publish in a newspaper of general circulation in the county: (1) A list of real property not previously redeemed; (2) The names of the owners of record; (3) The amount of the taxes, penalties, interest, and costs necessary to be paid to redeem the property; (4) The date upon which such period of redemption expires; and (5) Notice that unless the property is redeemed prior to the expiration of the period of redemption, the lands will be forfeited to the state.

(1) A list of real property not previously redeemed;

(2) The names of the owners of record;

(3) The amount of the taxes, penalties, interest, and costs necessary to be paid to redeem the property;

(4) The date upon which such period of redemption expires; and

(5) Notice that unless the property is redeemed prior to the expiration of the period of redemption, the lands will be forfeited to the state.

(b) Fees for the publication shall be the same as set forth in § 26-37-107 .

Amended by Act 2019, No. 310,§ 6, eff. 7/24/2019.

Acts 1983, No. 626, § 1; A.S.A. 1947, § 84-1126; Acts 1987, No. 814, § 5.
Ark. Code Ann. § 26-51-703 — AR Code / Title 26 / Chapter 51 / Subchapter 7 / Section 26-51-703
Taxpayer taxable in another state
Status: in_force

For purposes of allocation and apportionment of income under this Act, a taxpayer is taxable in another state if (1) in that state the taxpayer is subject to a net income tax, a franchise tax measured by net income, or any other tax measured by income or other measure of business activity in the state and the taxpayer files the requisite tax return in the other state, or (2) the state has no net income tax, franchise tax measured by net income, or any other tax measured by income or other measure of business activity in the state as provided in subdivision (1) of this section and the taxpayer has activities in the other state that exceed those protected by 15 U.S.C. §§ 381 - 384 . Acts 1961, No. 413, § 3; A.S.A. 1947, § 84-2057; Acts 2001, No. 1228, § 1; 2003, No. 1183, § 1.

For purposes of allocation and apportionment of income under this Act, a taxpayer is taxable in another state if (1) in that state the taxpayer is subject to a net income tax, a franchise tax measured by net income, or any other tax measured by income or other measure of business activity in the state and the taxpayer files the requisite tax return in the other state, or (2) the state has no net income tax, franchise tax measured by net income, or any other tax measured by income or other measure of business activity in the state as provided in subdivision (1) of this section and the taxpayer has activities in the other state that exceed those protected by 15 U.S.C. §§ 381 - 384 .

Acts 1961, No. 413, § 3; A.S.A. 1947, § 84-2057; Acts 2001, No. 1228, § 1; 2003, No. 1183, § 1.
Ark. Code Ann. § 26-35-505 — AR Code / Title 26 / Chapter 35 / Subchapter 5 / Section 26-35-505
County collector to receive warrants at par
Status: in_force

(a) No county collector or deputy county collector shall, either directly or indirectly, contract for or purchase any orders or warrants issued by the county of which he or she is collector, or any state warrants, town orders, or the orders or warrants of any city, town, or other body politic for which he or she is the collector of taxes, at any discount whatever upon the sum due on those orders or warrants. (b) If any county collector or deputy county collector, directly or indirectly, contracts for, purchases, or procures any orders or warrants at any discount whatever upon the sum for which they are respectively issued, he or she shall not be allowed, on settlement, the amount of the warrants or orders, or any part thereof, and shall also forfeit the whole amount due on the warrants or orders and the sum of one hundred dollars ($100) for each and every breach of the provisions of this section, to be recovered in a civil action at the suit of the state for the use of the county. (c) (1) The Treasurer of State or the person to whom the county collector of any county is required to return the state, county, city, town, village, school, or road tax is, respectively, prohibited from receiving from any county collector any warrants, orders, or bonds in payment of taxes collected by him or her or his or her deputies unless with the warrants, orders, or bonds, the county collector shall file his or her affidavit with the Treasurer of State or the person entitled to receive the tax, stating therein that all warrants, orders, and bonds were received at their par value and that he or she has faithfully performed his or her duties as prescribed in this section. (2) Whoever swears falsely in this affidavit is guilty of perjury and, upon conviction, shall be punished by confinement in the state penitentiary for not less than one (1) nor more than three (3) years. Acts 1869, No. 40, § 2, p. 92; C. & M. Dig., § 10048; Pope's Dig., § 13807; A.S.A. 1947, § 84-930.

(a) No county collector or deputy county collector shall, either directly or indirectly, contract for or purchase any orders or warrants issued by the county of which he or she is collector, or any state warrants, town orders, or the orders or warrants of any city, town, or other body politic for which he or she is the collector of taxes, at any discount whatever upon the sum due on those orders or warrants.

(b) If any county collector or deputy county collector, directly or indirectly, contracts for, purchases, or procures any orders or warrants at any discount whatever upon the sum for which they are respectively issued, he or she shall not be allowed, on settlement, the amount of the warrants or orders, or any part thereof, and shall also forfeit the whole amount due on the warrants or orders and the sum of one hundred dollars ($100) for each and every breach of the provisions of this section, to be recovered in a civil action at the suit of the state for the use of the county.

(c) (1) The Treasurer of State or the person to whom the county collector of any county is required to return the state, county, city, town, village, school, or road tax is, respectively, prohibited from receiving from any county collector any warrants, orders, or bonds in payment of taxes collected by him or her or his or her deputies unless with the warrants, orders, or bonds, the county collector shall file his or her affidavit with the Treasurer of State or the person entitled to receive the tax, stating therein that all warrants, orders, and bonds were received at their par value and that he or she has faithfully performed his or her duties as prescribed in this section. (2) Whoever swears falsely in this affidavit is guilty of perjury and, upon conviction, shall be punished by confinement in the state penitentiary for not less than one (1) nor more than three (3) years.

(1) The Treasurer of State or the person to whom the county collector of any county is required to return the state, county, city, town, village, school, or road tax is, respectively, prohibited from receiving from any county collector any warrants, orders, or bonds in payment of taxes collected by him or her or his or her deputies unless with the warrants, orders, or bonds, the county collector shall file his or her affidavit with the Treasurer of State or the person entitled to receive the tax, stating therein that all warrants, orders, and bonds were received at their par value and that he or she has faithfully performed his or her duties as prescribed in this section.

(2) Whoever swears falsely in this affidavit is guilty of perjury and, upon conviction, shall be punished by confinement in the state penitentiary for not less than one (1) nor more than three (3) years.

Acts 1869, No. 40, § 2, p. 92; C. & M. Dig., § 10048; Pope's Dig., § 13807; A.S.A. 1947, § 84-930.
Ark. Code Ann. § 26-38-202 — AR Code / Title 26 / Chapter 38 / Subchapter 2 / Section 26-38-202
Complaint
Status: in_force

(a) The Commissioner of State Lands on behalf of the State of Arkansas or the purchaser, donee, or redemptor of the real property from the state or the grantees of a purchaser, donee, or redemptor of the real property from the state shall file in the office of the clerk of the circuit court of the county in which the forfeited real property is situated a complaint requesting that title be quieted and confirmed to the real property described in the complaint. (b) (1) If the Commissioner of State Lands is the plaintiff, the Commissioner of State Lands shall attach to the complaint his or her certified list describing the real property and containing the years and the amounts for which the real property was forfeited. (2) A purchaser, donee, or redemptor of real property from the state or the grantee of a purchaser, donee, or redemptor of the real property from the state shall attach to the complaint a copy of the limited warranty deed or other documentation evidencing the transfer of the real property from the state to the purchaser, donee, or redemptor or the grantee of a purchaser, donee, or redemptor of the real property from the state. (c) The complaint may include as many parcels of real property as the Commissioner of State Lands or the purchaser, donee, or redemptor of real property from the state or the grantee of a purchaser, donee, or redemptor of the real property from the state deems proper, so long as all parcels lie within the county. (d) (1) The certified list is all the proof that is required to show prima facie title in the state. (2) A limited warranty deed or a donation deed is all the proof that is required to show prima facie title in a purchaser, donee, or redemptor or the grantee of a purchaser, donee, or redemptor of the real property from the state. Amended by Act 2013, No. 1231,§ 5, eff. 8/16/2013. Acts 1993, No. 646, § 2; 2011, No. 1133, § 2.

(a) The Commissioner of State Lands on behalf of the State of Arkansas or the purchaser, donee, or redemptor of the real property from the state or the grantees of a purchaser, donee, or redemptor of the real property from the state shall file in the office of the clerk of the circuit court of the county in which the forfeited real property is situated a complaint requesting that title be quieted and confirmed to the real property described in the complaint.

(b) (1) If the Commissioner of State Lands is the plaintiff, the Commissioner of State Lands shall attach to the complaint his or her certified list describing the real property and containing the years and the amounts for which the real property was forfeited. (2) A purchaser, donee, or redemptor of real property from the state or the grantee of a purchaser, donee, or redemptor of the real property from the state shall attach to the complaint a copy of the limited warranty deed or other documentation evidencing the transfer of the real property from the state to the purchaser, donee, or redemptor or the grantee of a purchaser, donee, or redemptor of the real property from the state.

(1) If the Commissioner of State Lands is the plaintiff, the Commissioner of State Lands shall attach to the complaint his or her certified list describing the real property and containing the years and the amounts for which the real property was forfeited.

(2) A purchaser, donee, or redemptor of real property from the state or the grantee of a purchaser, donee, or redemptor of the real property from the state shall attach to the complaint a copy of the limited warranty deed or other documentation evidencing the transfer of the real property from the state to the purchaser, donee, or redemptor or the grantee of a purchaser, donee, or redemptor of the real property from the state.

(c) The complaint may include as many parcels of real property as the Commissioner of State Lands or the purchaser, donee, or redemptor of real property from the state or the grantee of a purchaser, donee, or redemptor of the real property from the state deems proper, so long as all parcels lie within the county.

(d) (1) The certified list is all the proof that is required to show prima facie title in the state. (2) A limited warranty deed or a donation deed is all the proof that is required to show prima facie title in a purchaser, donee, or redemptor or the grantee of a purchaser, donee, or redemptor of the real property from the state.

(1) The certified list is all the proof that is required to show prima facie title in the state.

(2) A limited warranty deed or a donation deed is all the proof that is required to show prima facie title in a purchaser, donee, or redemptor or the grantee of a purchaser, donee, or redemptor of the real property from the state.

Amended by Act 2013, No. 1231,§ 5, eff. 8/16/2013.

Acts 1993, No. 646, § 2; 2011, No. 1133, § 2.
Ark. Code Ann. § 26-25-105 — AR Code / Title 26 / Chapter 25 / Section 26-25-105
Objections to levy
Status: in_force

(a) (1) Any person having real or personal property assessed for taxation may appear in person or by attorney before the county court, at the time of the levy of taxes by it, or at the succeeding term thereafter, and by petition or remonstrance, object to the levy of any specific tax for illegality, and may by sworn petition, set forth and show any facts upon which the illegality rests. (2) If the petition is based upon facts, it shall be the duty of the county court to determine both the law and the facts presented, and for that purpose, it shall hear any testimony offered. (3) If the county court should rule against the objection so presented, the party objecting to the levy may appeal from the ruling to the circuit court of the county. Upon giving bond within ten (10) days, with good and sufficient security, in double the amount of specific tax levied upon the property of the party objecting, subject to the approval of the circuit court, and conditioned for the payment of the tax, should it be decided to have been lawfully levied, it shall operate as a supersedeas of the collection of the tax. (b) (1) The bond shall not operate to prevent the tax being placed upon the tax book. (2) The bond shall be given to the State of Arkansas. (3) In the event the levy shall finally be declared illegal, the judgment shall operate as an acquittal to the county collector and his or her securities for the noncollection of the tax. (4) If the tax is finally declared legal, the county collector shall immediately proceed to collect it as in other cases, or by action on the appeal bond. (5) Any taxpayer feeling himself or herself aggrieved by any such levy may, at any time before the returning of delinquent taxes by the county collector for that year, appeal as provided in this section. (6) Any person interested in the levy of the tax may resist the petition to prevent a levy, either before the county court or in the circuit court on appeal. (7) In all cases where an appeal is taken, the county clerk shall enter on the tax books, opposite the name of the party, tract, or lot of land, the supersedeas of the specific tax. (c) (1) The county court shall employ counsel to attend before it at the hearing, and, should it be appealed to the circuit court, the prosecuting attorney and, if to the Supreme Court, the Attorney General, shall appear in the interest and behalf of the levy of the tax. (2) The real or personal property upon which the illegal specific tax as alleged to have been levied shall not be withheld from sale on account of any taxes for any purpose due or to become due upon it and which has not been paid as provided by law, and against the collection of which no petition has been filed. Acts 1883, No. 114, § 12, p. 199; C. & M. Dig., §§ 9870-9872; Pope's Dig., §§ 13619-13621; A.S.A. 1947, § 84-306.

(a) (1) Any person having real or personal property assessed for taxation may appear in person or by attorney before the county court, at the time of the levy of taxes by it, or at the succeeding term thereafter, and by petition or remonstrance, object to the levy of any specific tax for illegality, and may by sworn petition, set forth and show any facts upon which the illegality rests. (2) If the petition is based upon facts, it shall be the duty of the county court to determine both the law and the facts presented, and for that purpose, it shall hear any testimony offered. (3) If the county court should rule against the objection so presented, the party objecting to the levy may appeal from the ruling to the circuit court of the county. Upon giving bond within ten (10) days, with good and sufficient security, in double the amount of specific tax levied upon the property of the party objecting, subject to the approval of the circuit court, and conditioned for the payment of the tax, should it be decided to have been lawfully levied, it shall operate as a supersedeas of the collection of the tax.

(1) Any person having real or personal property assessed for taxation may appear in person or by attorney before the county court, at the time of the levy of taxes by it, or at the succeeding term thereafter, and by petition or remonstrance, object to the levy of any specific tax for illegality, and may by sworn petition, set forth and show any facts upon which the illegality rests.

(2) If the petition is based upon facts, it shall be the duty of the county court to determine both the law and the facts presented, and for that purpose, it shall hear any testimony offered.

(3) If the county court should rule against the objection so presented, the party objecting to the levy may appeal from the ruling to the circuit court of the county. Upon giving bond within ten (10) days, with good and sufficient security, in double the amount of specific tax levied upon the property of the party objecting, subject to the approval of the circuit court, and conditioned for the payment of the tax, should it be decided to have been lawfully levied, it shall operate as a supersedeas of the collection of the tax.

(b) (1) The bond shall not operate to prevent the tax being placed upon the tax book. (2) The bond shall be given to the State of Arkansas. (3) In the event the levy shall finally be declared illegal, the judgment shall operate as an acquittal to the county collector and his or her securities for the noncollection of the tax. (4) If the tax is finally declared legal, the county collector shall immediately proceed to collect it as in other cases, or by action on the appeal bond. (5) Any taxpayer feeling himself or herself aggrieved by any such levy may, at any time before the returning of delinquent taxes by the county collector for that year, appeal as provided in this section. (6) Any person interested in the levy of the tax may resist the petition to prevent a levy, either before the county court or in the circuit court on appeal. (7) In all cases where an appeal is taken, the county clerk shall enter on the tax books, opposite the name of the party, tract, or lot of land, the supersedeas of the specific tax.

(1) The bond shall not operate to prevent the tax being placed upon the tax book.

(2) The bond shall be given to the State of Arkansas.

(3) In the event the levy shall finally be declared illegal, the judgment shall operate as an acquittal to the county collector and his or her securities for the noncollection of the tax.

(4) If the tax is finally declared legal, the county collector shall immediately proceed to collect it as in other cases, or by action on the appeal bond.

(5) Any taxpayer feeling himself or herself aggrieved by any such levy may, at any time before the returning of delinquent taxes by the county collector for that year, appeal as provided in this section.

(6) Any person interested in the levy of the tax may resist the petition to prevent a levy, either before the county court or in the circuit court on appeal.

(7) In all cases where an appeal is taken, the county clerk shall enter on the tax books, opposite the name of the party, tract, or lot of land, the supersedeas of the specific tax.

(c) (1) The county court shall employ counsel to attend before it at the hearing, and, should it be appealed to the circuit court, the prosecuting attorney and, if to the Supreme Court, the Attorney General, shall appear in the interest and behalf of the levy of the tax. (2) The real or personal property upon which the illegal specific tax as alleged to have been levied shall not be withheld from sale on account of any taxes for any purpose due or to become due upon it and which has not been paid as provided by law, and against the collection of which no petition has been filed.

(1) The county court shall employ counsel to attend before it at the hearing, and, should it be appealed to the circuit court, the prosecuting attorney and, if to the Supreme Court, the Attorney General, shall appear in the interest and behalf of the levy of the tax.

(2) The real or personal property upon which the illegal specific tax as alleged to have been levied shall not be withheld from sale on account of any taxes for any purpose due or to become due upon it and which has not been paid as provided by law, and against the collection of which no petition has been filed.

Acts 1883, No. 114, § 12, p. 199; C. & M. Dig., §§ 9870-9872; Pope's Dig., §§ 13619-13621; A.S.A. 1947, § 84-306.
Ark. Code Ann. § 26-74-601 — AR Code / Title 26 / Chapter 74 / Subchapter 6 / Section 26-74-601
Definitions
Status: in_force

As used in this subchapter: (1) "Calendar quarter" means the three-month period beginning on January 1, April 1, July 1, or October 1; (2) "District" means any community college district formed pursuant to Arkansas Constitution, Amendment 52, and applicable law and composed of the territory of an eligible county; (3) "Eligible campus" means the campus of any community college located in an eligible county that has merged into a qualified university; (4) "Eligible county" means any county the territory of which constitutes a community college district created pursuant to Arkansas Constitution, Amendment 52, and applicable law, which community college is currently or in the future designated or recognized by the General Assembly as having authority to offer selected baccalaureate degrees and is to be or is being merged into a qualified university, and which district has in effect at the time of the merger an ad valorem tax levied pursuant to Arkansas Constitution, Amendment 52, and applicable law, for the support of the community college; (5) "Local board" means the governing board of the community college located in the district that has entered into an agreement of merger with a qualified university pursuant to which the local board shall become an advisory board for the eligible campus; (6) "Qualified university" means any public four-year institution of higher education or university system into which a community college included within a district is being or is to be merged; and (7) "Tax" means the sales and use tax levied under this subchapter. Amended by Act 2019, No. 910,§ 4405, eff. 7/1/2019. Acts 2001, No. 1796, § 1.

As used in this subchapter:

(1) "Calendar quarter" means the three-month period beginning on January 1, April 1, July 1, or October 1;

(2) "District" means any community college district formed pursuant to Arkansas Constitution, Amendment 52, and applicable law and composed of the territory of an eligible county;

(3) "Eligible campus" means the campus of any community college located in an eligible county that has merged into a qualified university;

(4) "Eligible county" means any county the territory of which constitutes a community college district created pursuant to Arkansas Constitution, Amendment 52, and applicable law, which community college is currently or in the future designated or recognized by the General Assembly as having authority to offer selected baccalaureate degrees and is to be or is being merged into a qualified university, and which district has in effect at the time of the merger an ad valorem tax levied pursuant to Arkansas Constitution, Amendment 52, and applicable law, for the support of the community college;

(5) "Local board" means the governing board of the community college located in the district that has entered into an agreement of merger with a qualified university pursuant to which the local board shall become an advisory board for the eligible campus;

(6) "Qualified university" means any public four-year institution of higher education or university system into which a community college included within a district is being or is to be merged; and

(7) "Tax" means the sales and use tax levied under this subchapter.

Amended by Act 2019, No. 910,§ 4405, eff. 7/1/2019.

Acts 2001, No. 1796, § 1.
Ark. Code Ann. § 26-26-1909 — AR Code / Title 26 / Chapter 26 / Subchapter 19 / Section 26-26-1909
Relation to previous requirements
Status: in_force

Implementation of this subchapter does not relieve a county of any previous requirement for a reappraisal. Acts 1999, No. 1185, § 8.

Implementation of this subchapter does not relieve a county of any previous requirement for a reappraisal.

Acts 1999, No. 1185, § 8.
Ark. Code Ann. § 26-18-309 — AR Code / Title 26 / Chapter 18 / Subchapter 3 / Section 26-18-309
Defense of secretary in civil suits
Status: in_force

When the Secretary of the Department of Finance and Administration is a defendant in a civil suit which seeks to recover damages from him or her personally resulting from any action taken by the secretary in his or her official capacity, the Attorney General of this state shall provide the defense for the secretary. Acts 1979, No. 401, § 44; A.S.A. 1947, § 84-4744.

When the Secretary of the Department of Finance and Administration is a defendant in a civil suit which seeks to recover damages from him or her personally resulting from any action taken by the secretary in his or her official capacity, the Attorney General of this state shall provide the defense for the secretary.

Acts 1979, No. 401, § 44; A.S.A. 1947, § 84-4744.
Ark. Code Ann. § 26-77-204 — AR Code / Title 26 / Chapter 77 / Subchapter 2 / Section 26-77-204
Auctioneers
Status: in_force

The authorities of cities and incorporated towns may levy and collect a tax of not less than five dollars ($5.00) nor more than one hundred dollars ($100) per annum from each and every public auctioneer who may follow his or her occupation in the cities or incorporated towns. Acts 1875 (Adj. Sess.), No. 60, § 1, p. 122; C. & M. Dig., § 7582; Pope's Dig., § 9661; A.S.A. 1947, § 19-4610.

The authorities of cities and incorporated towns may levy and collect a tax of not less than five dollars ($5.00) nor more than one hundred dollars ($100) per annum from each and every public auctioneer who may follow his or her occupation in the cities or incorporated towns.

Acts 1875 (Adj. Sess.), No. 60, § 1, p. 122; C. & M. Dig., § 7582; Pope's Dig., § 9661; A.S.A. 1947, § 19-4610.
Ark. Code Ann. § 26-54-110 — AR Code / Title 26 / Chapter 54 / Section 26-54-110
Dissolution or withdrawal by corporations
Status: in_force

Applications for dissolution or withdrawal by a corporation, association, or organization cannot be accepted by the authority that initially authorized or granted an authority to the corporation to do business in Arkansas until receipt of a statement verified by the Secretary of State that the franchise tax due has been paid. Amended by Act 2021, No. 523,§ 19, eff. 4/1/2021. Amended by Act 2019, No. 819,§ 22, eff. 5/1/2021. Acts 1979, No. 889, § 9; A.S.A. 1947, § 84-1841; Acts 1987, No. 19, § 5.

Applications for dissolution or withdrawal by a corporation, association, or organization cannot be accepted by the authority that initially authorized or granted an authority to the corporation to do business in Arkansas until receipt of a statement verified by the Secretary of State that the franchise tax due has been paid.

Amended by Act 2021, No. 523,§ 19, eff. 4/1/2021.

Amended by Act 2019, No. 819,§ 22, eff. 5/1/2021.

Acts 1979, No. 889, § 9; A.S.A. 1947, § 84-1841; Acts 1987, No. 19, § 5.
Ark. Code Ann. § 26-52-318 — AR Code / Title 26 / Chapter 52 / Subchapter 3 / Section 26-52-318
Heavy equipment - Definition
Status: in_force

(a) As used in this section, "heavy equipment" means: (1) Asphalt pavers; (2) Boring machines; (3) Bulldozers; (4) Cable plows; (5) Compaction equipment; (6) Concrete pavers; (7) Cranes; (8) Crawler tractors and loaders; (9) Demolition equipment; (10) Earth movers; (11) Excavators; (12) Loader backhoes; (13) Motor graders; (14) Portable air compressors; (15) Rock drills; (16) Rough terrain fork lifts; (17) Scrapers; (18) Skid-steer loaders; (19) Trenchers; (20) Wheel loaders; or (21) Any other equipment determined by the Secretary of the Department of Finance and Administration to be heavy equipment. (b) The gross receipts tax levied under this chapter on the sale of new or used heavy equipment shall be collected, reported, and remitted by the heavy equipment dealer. (c) A heavy equipment dealer shall file a quarterly report with the Department of Finance and Administration identifying all sales of heavy equipment that are exempt from the gross receipts tax levied in this chapter, including without limitation the: (1) Name and address of the purchaser; (2) Item purchased; (3) Invoice number; (4) Amount of sales or use tax paid; and (5) Basis for the exemption. Amended by Act 2019, No. 910,§ 3840, eff. 7/1/2019. Acts 2005, No. 1693, § 1; 2009, No. 682, § 1.

(a) As used in this section, "heavy equipment" means: (1) Asphalt pavers; (2) Boring machines; (3) Bulldozers; (4) Cable plows; (5) Compaction equipment; (6) Concrete pavers; (7) Cranes; (8) Crawler tractors and loaders; (9) Demolition equipment; (10) Earth movers; (11) Excavators; (12) Loader backhoes; (13) Motor graders; (14) Portable air compressors; (15) Rock drills; (16) Rough terrain fork lifts; (17) Scrapers; (18) Skid-steer loaders; (19) Trenchers; (20) Wheel loaders; or (21) Any other equipment determined by the Secretary of the Department of Finance and Administration to be heavy equipment.

(1) Asphalt pavers;

(2) Boring machines;

(3) Bulldozers;

(4) Cable plows;

(5) Compaction equipment;

(6) Concrete pavers;

(7) Cranes;

(8) Crawler tractors and loaders;

(9) Demolition equipment;

(10) Earth movers;

(11) Excavators;

(12) Loader backhoes;

(13) Motor graders;

(14) Portable air compressors;

(15) Rock drills;

(16) Rough terrain fork lifts;

(17) Scrapers;

(18) Skid-steer loaders;

(19) Trenchers;

(20) Wheel loaders; or

(21) Any other equipment determined by the Secretary of the Department of Finance and Administration to be heavy equipment.

(b) The gross receipts tax levied under this chapter on the sale of new or used heavy equipment shall be collected, reported, and remitted by the heavy equipment dealer.

(c) A heavy equipment dealer shall file a quarterly report with the Department of Finance and Administration identifying all sales of heavy equipment that are exempt from the gross receipts tax levied in this chapter, including without limitation the: (1) Name and address of the purchaser; (2) Item purchased; (3) Invoice number; (4) Amount of sales or use tax paid; and (5) Basis for the exemption.

(1) Name and address of the purchaser;

(2) Item purchased;

(3) Invoice number;

(4) Amount of sales or use tax paid; and

(5) Basis for the exemption.

Amended by Act 2019, No. 910,§ 3840, eff. 7/1/2019.

Acts 2005, No. 1693, § 1; 2009, No. 682, § 1.
Ark. Code Ann. § 26-51-107 — AR Code / Title 26 / Chapter 51 / Subchapter 1 / Section 26-51-107
Distribution of tax
Status: in_force

(a) All taxes, interest, penalties, and costs collected under the provisions of the Income Tax Act of 1929, § 26-51-101 et seq., shall be general revenues and shall be deposited into the State Treasury to the credit of the State Apportionment Fund. (b) The Treasurer of State, on or before the fifth of the month next following the month during which the revenues shall have been received by him or her, shall allocate and transfer them to the various State Treasury funds in the proportions to each as provided by law, after first transferring to the General Revenue Fund Account an amount equivalent to the cost of collection and other pro rata charges as also provided by law. Acts 1929, No. 118, Art. 9, § 41; Pope's Dig., § 14064; Acts 1947, No. 135, § 6; A.S.A. 1947, § 84-2047.

(a) All taxes, interest, penalties, and costs collected under the provisions of the Income Tax Act of 1929, § 26-51-101 et seq., shall be general revenues and shall be deposited into the State Treasury to the credit of the State Apportionment Fund.

(b) The Treasurer of State, on or before the fifth of the month next following the month during which the revenues shall have been received by him or her, shall allocate and transfer them to the various State Treasury funds in the proportions to each as provided by law, after first transferring to the General Revenue Fund Account an amount equivalent to the cost of collection and other pro rata charges as also provided by law.

Acts 1929, No. 118, Art. 9, § 41; Pope's Dig., § 14064; Acts 1947, No. 135, § 6; A.S.A. 1947, § 84-2047.
Ark. Code Ann. § 26-18-201 — AR Code / Title 26 / Chapter 18 / Subchapter 2 / Section 26-18-201
Attempt to evade or defeat tax
Status: in_force

(a) Any taxpayer who willfully attempts to evade or defeat the payment of any tax, penalty, or interest due under any state tax law shall be guilty of a Class C felony. (b) Any person who willfully assists a taxpayer in evading or defeating the payment of any tax, penalty, or interest due under any state tax law shall be guilty of a Class C felony. Acts 1979, No. 401, § 36; A.S.A. 1947, § 84-4736; Acts 1987, No. 502, § 8; 1991, No. 3, § 9.

(a) Any taxpayer who willfully attempts to evade or defeat the payment of any tax, penalty, or interest due under any state tax law shall be guilty of a Class C felony.

(b) Any person who willfully assists a taxpayer in evading or defeating the payment of any tax, penalty, or interest due under any state tax law shall be guilty of a Class C felony.

Acts 1979, No. 401, § 36; A.S.A. 1947, § 84-4736; Acts 1987, No. 502, § 8; 1991, No. 3, § 9.
Ark. Code Ann. § 26-37-311 — AR Code / Title 26 / Chapter 37 / Subchapter 3 / Section 26-37-311
[Repealed]
Status: repealed

Repealed by Act 2015, No. 1229,§ 4, eff. 7/22/2015. Acts 1887, No. 13, §§ 1-4, p. 13; C. & M. Dig., §§ 6749-6752; Pope's Dig., §§ 8680-8683; A.S.A. 1947, §§ 84-1228 -- 84-1231.

Repealed by Act 2015, No. 1229,§ 4, eff. 7/22/2015.

Acts 1887, No. 13, §§ 1-4, p. 13; C. & M. Dig., §§ 6749-6752; Pope's Dig., §§ 8680-8683; A.S.A. 1947, §§ 84-1228 -- 84-1231.
Ark. Code Ann. § 26-63-107 — AR Code / Title 26 / Chapter 63 / Subchapter 1 / Section 26-63-107
Changes in law - Notice
Status: in_force

The Secretary of the Department of Finance and Administration shall give each special excise tax registrant under § 26-63-201 written notice of any change in the state law pertaining to the taxes levied by this chapter within thirty (30) days after the adjournment of the General Assembly. Amended by Act 2019, No. 910,§ 4354, eff. 7/1/2019. Acts 2007, No. 182, § 1.

The Secretary of the Department of Finance and Administration shall give each special excise tax registrant under § 26-63-201 written notice of any change in the state law pertaining to the taxes levied by this chapter within thirty (30) days after the adjournment of the General Assembly.

Amended by Act 2019, No. 910,§ 4354, eff. 7/1/2019.

Acts 2007, No. 182, § 1.
Ark. Code Ann. § 26-57-232 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-232
Wholesalers - Restrictions - Criminal violations
Status: in_force

(a) A wholesaler shall conduct the wholesaler's business subject to the following restrictions: (1) The wholesaler shall secure a permit from Arkansas Tobacco Control; (2) Except as otherwise provided in this subchapter, a wholesaler may sell tobacco products, vapor products, alternative nicotine products, or e-liquid products only to persons properly permitted under this subchapter; (3) (A) Before selling, delivering, or otherwise disposing of cigarettes to retailers in this state, the wholesaler shall affix stamps of the proper denominations to show that the tax has been paid. (B) The stamp shall be affixed in the manner prescribed by the Secretary of the Department of Finance and Administration; and (4) (A) The wholesaler with each sale of cigarettes shall supply the retailer with an invoice showing the quantity, kind, and price of cigarettes sold, and shall supply the stamps required to show that the tax has been paid. (B) The wholesaler shall retain a copy of this information in the wholesaler's files for three (3) years subject to the inspection by the Department of Finance and Administration and Arkansas Tobacco Control. (b) Any wholesaler who fails or refuses to affix or cancel the stamps or who fails or refuses to keep the records or who fails or refuses to furnish the statements and information or make the reports as required by this subchapter or as prescribed by the Secretary of the Department of Finance and Administration and the Director of Arkansas Tobacco Control, or who violates any of the requirements of §§ 26-57-212 , 26-57-229 , and 26-57-242 is guilty of a violation for the first offense and a Class C misdemeanor for each additional offense. Amended by Act 2019, No. 1071,§ 16, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4124, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4123, eff. 7/1/2019. Amended by Act 2015, No. 1235,§ 9, eff. 5/1/2015. Amended by Act 2013, No. 1273,§ 22, eff. 8/16/2013. Acts 1977, No. 546, §§ 11, 23; 1979, No. 911, § 9; A.S.A. 1947, §§ 84-4511, 84-4523; Acts 1997, No. 1337, § 19; 2009, No. 785, §§ 17, 18.

(a) A wholesaler shall conduct the wholesaler's business subject to the following restrictions: (1) The wholesaler shall secure a permit from Arkansas Tobacco Control; (2) Except as otherwise provided in this subchapter, a wholesaler may sell tobacco products, vapor products, alternative nicotine products, or e-liquid products only to persons properly permitted under this subchapter; (3) (A) Before selling, delivering, or otherwise disposing of cigarettes to retailers in this state, the wholesaler shall affix stamps of the proper denominations to show that the tax has been paid. (B) The stamp shall be affixed in the manner prescribed by the Secretary of the Department of Finance and Administration; and (4) (A) The wholesaler with each sale of cigarettes shall supply the retailer with an invoice showing the quantity, kind, and price of cigarettes sold, and shall supply the stamps required to show that the tax has been paid. (B) The wholesaler shall retain a copy of this information in the wholesaler's files for three (3) years subject to the inspection by the Department of Finance and Administration and Arkansas Tobacco Control.

(1) The wholesaler shall secure a permit from Arkansas Tobacco Control;

(2) Except as otherwise provided in this subchapter, a wholesaler may sell tobacco products, vapor products, alternative nicotine products, or e-liquid products only to persons properly permitted under this subchapter;

(3) (A) Before selling, delivering, or otherwise disposing of cigarettes to retailers in this state, the wholesaler shall affix stamps of the proper denominations to show that the tax has been paid. (B) The stamp shall be affixed in the manner prescribed by the Secretary of the Department of Finance and Administration; and

(A) Before selling, delivering, or otherwise disposing of cigarettes to retailers in this state, the wholesaler shall affix stamps of the proper denominations to show that the tax has been paid.

(B) The stamp shall be affixed in the manner prescribed by the Secretary of the Department of Finance and Administration; and

(4) (A) The wholesaler with each sale of cigarettes shall supply the retailer with an invoice showing the quantity, kind, and price of cigarettes sold, and shall supply the stamps required to show that the tax has been paid. (B) The wholesaler shall retain a copy of this information in the wholesaler's files for three (3) years subject to the inspection by the Department of Finance and Administration and Arkansas Tobacco Control.

(A) The wholesaler with each sale of cigarettes shall supply the retailer with an invoice showing the quantity, kind, and price of cigarettes sold, and shall supply the stamps required to show that the tax has been paid.

(B) The wholesaler shall retain a copy of this information in the wholesaler's files for three (3) years subject to the inspection by the Department of Finance and Administration and Arkansas Tobacco Control.

(b) Any wholesaler who fails or refuses to affix or cancel the stamps or who fails or refuses to keep the records or who fails or refuses to furnish the statements and information or make the reports as required by this subchapter or as prescribed by the Secretary of the Department of Finance and Administration and the Director of Arkansas Tobacco Control, or who violates any of the requirements of §§ 26-57-212 , 26-57-229 , and 26-57-242 is guilty of a violation for the first offense and a Class C misdemeanor for each additional offense.

Amended by Act 2019, No. 1071,§ 16, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4124, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4123, eff. 7/1/2019.

Amended by Act 2015, No. 1235,§ 9, eff. 5/1/2015.

Amended by Act 2013, No. 1273,§ 22, eff. 8/16/2013.

Acts 1977, No. 546, §§ 11, 23; 1979, No. 911, § 9; A.S.A. 1947, §§ 84-4511, 84-4523; Acts 1997, No. 1337, § 19; 2009, No. 785, §§ 17, 18.
Ark. Code Ann. § 26-55-242 — AR Code / Title 26 / Chapter 55 / Subchapter 2 / Section 26-55-242
Sale of distributor's property - Certificate of lien
Status: in_force

(a) Neither the sheriff of any county where the property affected is situated nor any receiver, assignee, or other officer shall sell the property or franchise of any person who is a distributor without first filing with the Secretary of the Department of Finance and Administration a statement containing: (1) The name of the plaintiff or party at whose instance or upon whose account the sale is made; (2) The name of the person whose property or franchise is to be sold; (3) The time and place of sale; (4) The nature of the property; and (5) The location of the property. (b) It shall be the duty of the secretary, after receiving notice as provided in subsection (a) of this section, to furnish to the sheriff, receiver, assignee, or other officer having charge of the sale, certified copies of all motor fuel tax, penalties, and interest on file as liens against the person and, in the event that there are no liens, a certificate showing that fact. The certified copies of the certificate shall be publicly read by that officer at and immediately before the sale of the property or franchise of the person. (c) It shall be the duty of the secretary to furnish to any person applying therefor a certificate showing the amount of all liens for motor fuel tax, penalties, and interest that may be in the files of the secretary against any person under the provisions of this subchapter. Amended by Act 2019, No. 910,§ 3974, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3973, eff. 7/1/2019. Acts 1941, No. 383, § 18; A.S.A. 1947, § 75-1120.

(a) Neither the sheriff of any county where the property affected is situated nor any receiver, assignee, or other officer shall sell the property or franchise of any person who is a distributor without first filing with the Secretary of the Department of Finance and Administration a statement containing: (1) The name of the plaintiff or party at whose instance or upon whose account the sale is made; (2) The name of the person whose property or franchise is to be sold; (3) The time and place of sale; (4) The nature of the property; and (5) The location of the property.

(1) The name of the plaintiff or party at whose instance or upon whose account the sale is made;

(2) The name of the person whose property or franchise is to be sold;

(3) The time and place of sale;

(4) The nature of the property; and

(5) The location of the property.

(b) It shall be the duty of the secretary, after receiving notice as provided in subsection (a) of this section, to furnish to the sheriff, receiver, assignee, or other officer having charge of the sale, certified copies of all motor fuel tax, penalties, and interest on file as liens against the person and, in the event that there are no liens, a certificate showing that fact. The certified copies of the certificate shall be publicly read by that officer at and immediately before the sale of the property or franchise of the person.

(c) It shall be the duty of the secretary to furnish to any person applying therefor a certificate showing the amount of all liens for motor fuel tax, penalties, and interest that may be in the files of the secretary against any person under the provisions of this subchapter.

Amended by Act 2019, No. 910,§ 3974, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3973, eff. 7/1/2019.

Acts 1941, No. 383, § 18; A.S.A. 1947, § 75-1120.
Ark. Code Ann. § 26-57-209 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-209
Exemption from tax
Status: in_force

(a) The following are not subject to the taxes imposed under § 26-57-208 : (1) Tobacco products sold to military departments of the United States or the state for resale on military bases within the state; (2) Tobacco products sold and delivered to authorized purchasers outside the state for resale; and (3) Cigarettes sold and delivered to other wholesalers permitted under this subchapter. (b) A person permitted under this chapter that sells cigarettes to military departments of the United States or the state for resale on military bases under this section shall affix a tax-exempt stamp on the package, carton, or other container of cigarettes before transfer, shipment, or delivery. Amended by Act 2019, No. 1071,§ 10, eff. 7/24/2019. Amended by Act 2015, No. 1119,§ 7, eff. 4/6/2015. Acts 1977, No. 546, § 7; 1979, No. 911, § 8; A.S.A. 1947, § 84-4507; Acts 2011, No. 836, § 3.

(a) The following are not subject to the taxes imposed under § 26-57-208 : (1) Tobacco products sold to military departments of the United States or the state for resale on military bases within the state; (2) Tobacco products sold and delivered to authorized purchasers outside the state for resale; and (3) Cigarettes sold and delivered to other wholesalers permitted under this subchapter.

(1) Tobacco products sold to military departments of the United States or the state for resale on military bases within the state;

(2) Tobacco products sold and delivered to authorized purchasers outside the state for resale; and

(3) Cigarettes sold and delivered to other wholesalers permitted under this subchapter.

(b) A person permitted under this chapter that sells cigarettes to military departments of the United States or the state for resale on military bases under this section shall affix a tax-exempt stamp on the package, carton, or other container of cigarettes before transfer, shipment, or delivery.

Amended by Act 2019, No. 1071,§ 10, eff. 7/24/2019.

Amended by Act 2015, No. 1119,§ 7, eff. 4/6/2015.

Acts 1977, No. 546, § 7; 1979, No. 911, § 8; A.S.A. 1947, § 84-4507; Acts 2011, No. 836, § 3.
Ark. Code Ann. § 26-51-802 — AR Code / Title 26 / Chapter 51 / Subchapter 8 / Section 26-51-802
Partnership returns
Status: in_force

(a) A partnership shall be classified and taxed for Arkansas income tax purposes in the same manner as it is classified and taxed for federal income tax purposes. (b) (1) Every partnership filing an Arkansas partnership return shall state specifically the items of its gross income and the deductions allowed by the Income Tax Act of 1929, § 26-51-101 et seq., and shall include in the return the names and addresses of individuals who would be entitled to share in the net income if distributed and the amount of the distributive share of each individual. (2) The returns shall be sworn to by one (1) of the partners. (c) (1) A partnership that files an Arkansas partnership return and has income from both within and without Arkansas shall apportion income to Arkansas under the Uniform Division of Income for Tax Purposes Act, § 26-51-701 et seq. (2) Subject to the provisions of § 26-51-202(e) , all partnership income from activities within this state shall be allocated to this state by each partner as determined and reported on the Arkansas partnership return. (3) If the apportionment of income by a partnership having income from both within and without Arkansas does not fairly represent the extent of the partnership's business activity in this state, the partnership may petition for or the Secretary of the Department of Finance and Administration may require, in respect to all or any part of the taxpayer's business activity, if reasonable: (A) Separate accounting; (B) The exclusion of any one (1) or more factors; (C) The inclusion of one (1) or more additional factors that will fairly represent the taxpayer's business activity in this state; or (D) The employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer's partnership income. Amended by Act 2019, No. 910,§ 3733, eff. 7/1/2019. Amended by Act 2017, No. 482,§ 1, eff. for tax years beginning on and after 1/1/2018. Acts 1929, No. 118, Art. 4, § 18; Pope's Dig., § 14041; A.S.A. 1947, § 84-2023; Acts 1993, No. 785, § 14; 1999, No. 1283, § 2; 2003, No. 965, § 2.

(a) A partnership shall be classified and taxed for Arkansas income tax purposes in the same manner as it is classified and taxed for federal income tax purposes.

(b) (1) Every partnership filing an Arkansas partnership return shall state specifically the items of its gross income and the deductions allowed by the Income Tax Act of 1929, § 26-51-101 et seq., and shall include in the return the names and addresses of individuals who would be entitled to share in the net income if distributed and the amount of the distributive share of each individual. (2) The returns shall be sworn to by one (1) of the partners.

(1) Every partnership filing an Arkansas partnership return shall state specifically the items of its gross income and the deductions allowed by the Income Tax Act of 1929, § 26-51-101 et seq., and shall include in the return the names and addresses of individuals who would be entitled to share in the net income if distributed and the amount of the distributive share of each individual.

(2) The returns shall be sworn to by one (1) of the partners.

(c) (1) A partnership that files an Arkansas partnership return and has income from both within and without Arkansas shall apportion income to Arkansas under the Uniform Division of Income for Tax Purposes Act, § 26-51-701 et seq. (2) Subject to the provisions of § 26-51-202(e) , all partnership income from activities within this state shall be allocated to this state by each partner as determined and reported on the Arkansas partnership return. (3) If the apportionment of income by a partnership having income from both within and without Arkansas does not fairly represent the extent of the partnership's business activity in this state, the partnership may petition for or the Secretary of the Department of Finance and Administration may require, in respect to all or any part of the taxpayer's business activity, if reasonable: (A) Separate accounting; (B) The exclusion of any one (1) or more factors; (C) The inclusion of one (1) or more additional factors that will fairly represent the taxpayer's business activity in this state; or (D) The employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer's partnership income.

(1) A partnership that files an Arkansas partnership return and has income from both within and without Arkansas shall apportion income to Arkansas under the Uniform Division of Income for Tax Purposes Act, § 26-51-701 et seq.

(2) Subject to the provisions of § 26-51-202(e) , all partnership income from activities within this state shall be allocated to this state by each partner as determined and reported on the Arkansas partnership return.

(3) If the apportionment of income by a partnership having income from both within and without Arkansas does not fairly represent the extent of the partnership's business activity in this state, the partnership may petition for or the Secretary of the Department of Finance and Administration may require, in respect to all or any part of the taxpayer's business activity, if reasonable: (A) Separate accounting; (B) The exclusion of any one (1) or more factors; (C) The inclusion of one (1) or more additional factors that will fairly represent the taxpayer's business activity in this state; or (D) The employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer's partnership income.

(A) Separate accounting;

(B) The exclusion of any one (1) or more factors;

(C) The inclusion of one (1) or more additional factors that will fairly represent the taxpayer's business activity in this state; or

(D) The employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer's partnership income.

Amended by Act 2019, No. 910,§ 3733, eff. 7/1/2019.

Amended by Act 2017, No. 482,§ 1, eff. for tax years beginning on and after 1/1/2018.

Acts 1929, No. 118, Art. 4, § 18; Pope's Dig., § 14041; A.S.A. 1947, § 84-2023; Acts 1993, No. 785, § 14; 1999, No. 1283, § 2; 2003, No. 965, § 2.
Ark. Code Ann. § 26-52-514 — AR Code / Title 26 / Chapter 52 / Subchapter 5 / Section 26-52-514
Determining total consideration for sale of vehicle - Alternative method
Status: in_force

(a) The Secretary of the Department of Finance and Administration is authorized to adopt an alternative method for determining the total consideration for the sale of new or used: (1) Manufactured homes, mobile homes, or modular homes under § 26-52-801 et seq.; (2) Aircraft under § 26-52-505 ; and (3) Motor vehicles, trailers, or semitrailers under §§ 26-52-510 and 26-53-126 . (b) (1) The alternative method adopted shall incorporate any generally accepted method of determining the value of the item being sold. (2) If the consideration stated by the parties to the sale is less than the value determined by the generally accepted method of valuation, then for purposes of taxation it shall be presumed that the higher figure is the total consideration, unless the taxpayer provides a contract, bill of sale, or other evidence establishing that the true consideration is less than the value determined under the alternative method. Amended by Act 2019, No. 910,§ 3877, eff. 7/1/2019. Acts 1991, No. 3, § 8; 2009, No. 655, § 25.

(a) The Secretary of the Department of Finance and Administration is authorized to adopt an alternative method for determining the total consideration for the sale of new or used: (1) Manufactured homes, mobile homes, or modular homes under § 26-52-801 et seq.; (2) Aircraft under § 26-52-505 ; and (3) Motor vehicles, trailers, or semitrailers under §§ 26-52-510 and 26-53-126 .

(1) Manufactured homes, mobile homes, or modular homes under § 26-52-801 et seq.;

(2) Aircraft under § 26-52-505 ; and

(3) Motor vehicles, trailers, or semitrailers under §§ 26-52-510 and 26-53-126 .

(b) (1) The alternative method adopted shall incorporate any generally accepted method of determining the value of the item being sold. (2) If the consideration stated by the parties to the sale is less than the value determined by the generally accepted method of valuation, then for purposes of taxation it shall be presumed that the higher figure is the total consideration, unless the taxpayer provides a contract, bill of sale, or other evidence establishing that the true consideration is less than the value determined under the alternative method.

(1) The alternative method adopted shall incorporate any generally accepted method of determining the value of the item being sold.

(2) If the consideration stated by the parties to the sale is less than the value determined by the generally accepted method of valuation, then for purposes of taxation it shall be presumed that the higher figure is the total consideration, unless the taxpayer provides a contract, bill of sale, or other evidence establishing that the true consideration is less than the value determined under the alternative method.

Amended by Act 2019, No. 910,§ 3877, eff. 7/1/2019.

Acts 1991, No. 3, § 8; 2009, No. 655, § 25.
Ark. Code Ann. § 26-18-1103 — AR Code / Title 26 / Chapter 18 / Subchapter 11 / Section 26-18-1103
Legislative intent - Construction
Status: in_force

This subchapter shall be interpreted and construed to further the intent of the General Assembly to provide the people of Arkansas with an independent tax appeals commission to hear and resolve tax disputes between taxpayers and the Department of Finance and Administration. Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.

This subchapter shall be interpreted and construed to further the intent of the General Assembly to provide the people of Arkansas with an independent tax appeals commission to hear and resolve tax disputes between taxpayers and the Department of Finance and Administration.

Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.
Ark. Code Ann. § 26-52-110 — AR Code / Title 26 / Chapter 52 / Subchapter 1 / Section 26-52-110
[Repealed]
Status: repealed

Amended by Act 2019, No. 910,§ 3822, eff. 7/1/2019. Repealed by Act 2019, No. 822,§ 18, eff. 7/1/2019. Amended by Act 2017, No. 141,§ 12, eff. for tax years beginning on and after 1/1/2018. Amended by Act 2017, No. 141,§ 11, eff. for tax years beginning on and after 1/1/2018. Amended by Act 2013, No. 1135,§ 12, eff. 8/16/2013. Acts 2011, No. 1001, § 1.

Amended by Act 2019, No. 910,§ 3822, eff. 7/1/2019.

Repealed by Act 2019, No. 822,§ 18, eff. 7/1/2019.

Amended by Act 2017, No. 141,§ 12, eff. for tax years beginning on and after 1/1/2018.

Amended by Act 2017, No. 141,§ 11, eff. for tax years beginning on and after 1/1/2018.

Amended by Act 2013, No. 1135,§ 12, eff. 8/16/2013.

Acts 2011, No. 1001, § 1.
Ark. Code Ann. § 26-75-307 — AR Code / Title 26 / Chapter 75 / Subchapter 3 / Section 26-75-307
Levying of tax
Status: in_force

(a) (1) The governing body of any city may adopt an ordinance levying a local sales or gross receipts and use tax in the amount of one-eighth of one percent (0.125%), one-fourth of one percent (0.25%), one-half of one percent (0.5%), three-fourths of one percent (0.75%), one percent (1%), or any combination of these amounts for the benefit of the city in accordance with the provisions of this subchapter. (2) Each local sales or gross receipts and use tax authorized under this subchapter shall be adopted by ordinance or by petition as described in subsection (b) of this section and with the approval of the voters of the municipality in accordance with this subchapter. (b) (1) A legal voter of a city may file a petition with the governing body of that city requesting a special election on the question of levying a local sales or gross receipts and use tax authorized under this subchapter in an amount as provided in subdivision (a)(1) of this section. (2) The petition shall be signed by a number of the legal voters in the city that is no less than fifteen percent (15%) of the number of votes cast for the office of mayor at the last preceding general election. Amended by Act 2021, No. 448,§ 12, eff. 7/28/2021. Acts 1975, No. 990, § 2; A.S.A. 1947, § 19-4514; Acts 1991, No. 765, § 17; 2001, No. 1561, § 6; 2007, No. 116, § 6.

(a) (1) The governing body of any city may adopt an ordinance levying a local sales or gross receipts and use tax in the amount of one-eighth of one percent (0.125%), one-fourth of one percent (0.25%), one-half of one percent (0.5%), three-fourths of one percent (0.75%), one percent (1%), or any combination of these amounts for the benefit of the city in accordance with the provisions of this subchapter. (2) Each local sales or gross receipts and use tax authorized under this subchapter shall be adopted by ordinance or by petition as described in subsection (b) of this section and with the approval of the voters of the municipality in accordance with this subchapter.

(1) The governing body of any city may adopt an ordinance levying a local sales or gross receipts and use tax in the amount of one-eighth of one percent (0.125%), one-fourth of one percent (0.25%), one-half of one percent (0.5%), three-fourths of one percent (0.75%), one percent (1%), or any combination of these amounts for the benefit of the city in accordance with the provisions of this subchapter.

(2) Each local sales or gross receipts and use tax authorized under this subchapter shall be adopted by ordinance or by petition as described in subsection (b) of this section and with the approval of the voters of the municipality in accordance with this subchapter.

(b) (1) A legal voter of a city may file a petition with the governing body of that city requesting a special election on the question of levying a local sales or gross receipts and use tax authorized under this subchapter in an amount as provided in subdivision (a)(1) of this section. (2) The petition shall be signed by a number of the legal voters in the city that is no less than fifteen percent (15%) of the number of votes cast for the office of mayor at the last preceding general election.

(1) A legal voter of a city may file a petition with the governing body of that city requesting a special election on the question of levying a local sales or gross receipts and use tax authorized under this subchapter in an amount as provided in subdivision (a)(1) of this section.

(2) The petition shall be signed by a number of the legal voters in the city that is no less than fifteen percent (15%) of the number of votes cast for the office of mayor at the last preceding general election.

Amended by Act 2021, No. 448,§ 12, eff. 7/28/2021.

Acts 1975, No. 990, § 2; A.S.A. 1947, § 19-4514; Acts 1991, No. 765, § 17; 2001, No. 1561, § 6; 2007, No. 116, § 6.
Ark. Code Ann. § 26-52-518 — AR Code / Title 26 / Chapter 52 / Subchapter 5 / Section 26-52-518
Special events - Definitions
Status: in_force

(a) As used in this section: (1) "Person" means a person as defined in § 26-52-103 ; (2) "Promoter" or "organizer" means a person who organizes or promotes a special event which results in the rental, occupation, or use of any structure, lot, tract of land, motor vehicle, sample or display case, table, or any other similar items for the exhibition and sale of tangible personal property by special events vendors; (3) (A) "Special event" means an entertainment, amusement, recreation, or marketing event which occurs at a single location on an irregular basis and where tangible personal property is sold. (B) The special events shall include, but are not limited to: (i) Auto shows; (ii) Boat shows; (iii) Gun shows; (iv) Knife shows; (v) Home shows; (vi) Craft shows; (vii) Flea markets; (viii) Carnivals; (ix) Circuses; (x) Bazaars; (xi) Fairs; and (xii) Art or other merchandise displays or exhibits. (C) The special events shall not include: (i) A county, district, or state fair; (ii) The four states livestock show that has been approved under the rules of the Arkansas Livestock and Poultry Commission to receive state funds; or (iii) (a) A public school fundraising event sponsored by a parent teacher organization, a parent teacher association, or a similar organization if the: (1) Ticket sales to the fundraising event are sold by public school personnel, students, parents of students, and community volunteers and businesses; and (2) Gross proceeds from the ticket sales are used to directly assist the public school in fulfilling its mission of educating children. (b) As used in this subdivision (a)(3)(C)(iii), "public school" means any school operated by a public school district or any open-enrollment public charter school, as defined in § 6-23-103 ; and (4) "Special event vendor" means a person making sales of tangible personal property at a special event within the State of Arkansas and who is not permitted under § 26-52-201 et seq. (b) Special event vendors shall collect sales tax from purchasers of tangible personal property, specified digital products, or a digital code and remit the tax daily, along with a daily sales tax report, to the promoter or organizer. (c) Promoters or organizers of special events shall register for sales tax collection with the Secretary of the Department of Finance and Administration and shall provide to special event vendors special event sales tax reporting forms and any other information which may be required by the secretary. (d) Special event vendors shall file daily special event sales tax reports with organizers or promoters during the special event and remit daily sales tax due along with the daily report. (e) Within thirty (30) days following the conclusion of the special event, the organizer or promoter shall forward all daily reports and payments to the Department of Finance and Administration along with a completed sales tax report combining all taxable sales and sales tax due. (f) (1) Promoters and organizers shall not be liable for unreported taxes of special event vendors. (2) Promoters and organizers shall be liable for their failure to remit to the secretary sales taxes which are remitted to them by special event vendors. (3) Promoters and organizers shall be subject to applicable penalty and interest impositions. Amended by Act 2021, No. 972,§ 1, eff. 7/1/2021. Amended by Act 2021, No. 873,§ 2, eff. 7/1/2021. Amended by Act 2019, No. 315,§ 2997, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3886, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3885, eff. 7/1/2019. Amended by Act 2017, No. 141,§ 38, eff. for tax years beginning on and after 1/1/2018. Acts 1995, No. 370, § 1; 1997, No. 137, § 1; 1997, No. 1256, § 1.

(a) As used in this section: (1) "Person" means a person as defined in § 26-52-103 ; (2) "Promoter" or "organizer" means a person who organizes or promotes a special event which results in the rental, occupation, or use of any structure, lot, tract of land, motor vehicle, sample or display case, table, or any other similar items for the exhibition and sale of tangible personal property by special events vendors; (3) (A) "Special event" means an entertainment, amusement, recreation, or marketing event which occurs at a single location on an irregular basis and where tangible personal property is sold. (B) The special events shall include, but are not limited to: (i) Auto shows; (ii) Boat shows; (iii) Gun shows; (iv) Knife shows; (v) Home shows; (vi) Craft shows; (vii) Flea markets; (viii) Carnivals; (ix) Circuses; (x) Bazaars; (xi) Fairs; and (xii) Art or other merchandise displays or exhibits. (C) The special events shall not include: (i) A county, district, or state fair; (ii) The four states livestock show that has been approved under the rules of the Arkansas Livestock and Poultry Commission to receive state funds; or (iii) (a) A public school fundraising event sponsored by a parent teacher organization, a parent teacher association, or a similar organization if the: (1) Ticket sales to the fundraising event are sold by public school personnel, students, parents of students, and community volunteers and businesses; and (2) Gross proceeds from the ticket sales are used to directly assist the public school in fulfilling its mission of educating children. (b) As used in this subdivision (a)(3)(C)(iii), "public school" means any school operated by a public school district or any open-enrollment public charter school, as defined in § 6-23-103 ; and (4) "Special event vendor" means a person making sales of tangible personal property at a special event within the State of Arkansas and who is not permitted under § 26-52-201 et seq.

(1) "Person" means a person as defined in § 26-52-103 ;

(2) "Promoter" or "organizer" means a person who organizes or promotes a special event which results in the rental, occupation, or use of any structure, lot, tract of land, motor vehicle, sample or display case, table, or any other similar items for the exhibition and sale of tangible personal property by special events vendors;

(3) (A) "Special event" means an entertainment, amusement, recreation, or marketing event which occurs at a single location on an irregular basis and where tangible personal property is sold. (B) The special events shall include, but are not limited to: (i) Auto shows; (ii) Boat shows; (iii) Gun shows; (iv) Knife shows; (v) Home shows; (vi) Craft shows; (vii) Flea markets; (viii) Carnivals; (ix) Circuses; (x) Bazaars; (xi) Fairs; and (xii) Art or other merchandise displays or exhibits. (C) The special events shall not include: (i) A county, district, or state fair; (ii) The four states livestock show that has been approved under the rules of the Arkansas Livestock and Poultry Commission to receive state funds; or (iii) (a) A public school fundraising event sponsored by a parent teacher organization, a parent teacher association, or a similar organization if the: (1) Ticket sales to the fundraising event are sold by public school personnel, students, parents of students, and community volunteers and businesses; and (2) Gross proceeds from the ticket sales are used to directly assist the public school in fulfilling its mission of educating children. (b) As used in this subdivision (a)(3)(C)(iii), "public school" means any school operated by a public school district or any open-enrollment public charter school, as defined in § 6-23-103 ; and

(A) "Special event" means an entertainment, amusement, recreation, or marketing event which occurs at a single location on an irregular basis and where tangible personal property is sold.

(B) The special events shall include, but are not limited to: (i) Auto shows; (ii) Boat shows; (iii) Gun shows; (iv) Knife shows; (v) Home shows; (vi) Craft shows; (vii) Flea markets; (viii) Carnivals; (ix) Circuses; (x) Bazaars; (xi) Fairs; and (xii) Art or other merchandise displays or exhibits.

(i) Auto shows;

(ii) Boat shows;

(iii) Gun shows;

(iv) Knife shows;

(v) Home shows;

(vi) Craft shows;

(vii) Flea markets;

(viii) Carnivals;

(ix) Circuses;

(x) Bazaars;

(xi) Fairs; and

(xii) Art or other merchandise displays or exhibits.

(C) The special events shall not include: (i) A county, district, or state fair; (ii) The four states livestock show that has been approved under the rules of the Arkansas Livestock and Poultry Commission to receive state funds; or (iii) (a) A public school fundraising event sponsored by a parent teacher organization, a parent teacher association, or a similar organization if the: (1) Ticket sales to the fundraising event are sold by public school personnel, students, parents of students, and community volunteers and businesses; and (2) Gross proceeds from the ticket sales are used to directly assist the public school in fulfilling its mission of educating children. (b) As used in this subdivision (a)(3)(C)(iii), "public school" means any school operated by a public school district or any open-enrollment public charter school, as defined in § 6-23-103 ; and

(i) A county, district, or state fair;

(ii) The four states livestock show that has been approved under the rules of the Arkansas Livestock and Poultry Commission to receive state funds; or

(iii) (a) A public school fundraising event sponsored by a parent teacher organization, a parent teacher association, or a similar organization if the: (1) Ticket sales to the fundraising event are sold by public school personnel, students, parents of students, and community volunteers and businesses; and (2) Gross proceeds from the ticket sales are used to directly assist the public school in fulfilling its mission of educating children. (b) As used in this subdivision (a)(3)(C)(iii), "public school" means any school operated by a public school district or any open-enrollment public charter school, as defined in § 6-23-103 ; and

(a) A public school fundraising event sponsored by a parent teacher organization, a parent teacher association, or a similar organization if the: (1) Ticket sales to the fundraising event are sold by public school personnel, students, parents of students, and community volunteers and businesses; and (2) Gross proceeds from the ticket sales are used to directly assist the public school in fulfilling its mission of educating children.

(1) Ticket sales to the fundraising event are sold by public school personnel, students, parents of students, and community volunteers and businesses; and

(2) Gross proceeds from the ticket sales are used to directly assist the public school in fulfilling its mission of educating children.

(b) As used in this subdivision (a)(3)(C)(iii), "public school" means any school operated by a public school district or any open-enrollment public charter school, as defined in § 6-23-103 ; and

(4) "Special event vendor" means a person making sales of tangible personal property at a special event within the State of Arkansas and who is not permitted under § 26-52-201 et seq.

(b) Special event vendors shall collect sales tax from purchasers of tangible personal property, specified digital products, or a digital code and remit the tax daily, along with a daily sales tax report, to the promoter or organizer.

(c) Promoters or organizers of special events shall register for sales tax collection with the Secretary of the Department of Finance and Administration and shall provide to special event vendors special event sales tax reporting forms and any other information which may be required by the secretary.

(d) Special event vendors shall file daily special event sales tax reports with organizers or promoters during the special event and remit daily sales tax due along with the daily report.

(e) Within thirty (30) days following the conclusion of the special event, the organizer or promoter shall forward all daily reports and payments to the Department of Finance and Administration along with a completed sales tax report combining all taxable sales and sales tax due.

(f) (1) Promoters and organizers shall not be liable for unreported taxes of special event vendors. (2) Promoters and organizers shall be liable for their failure to remit to the secretary sales taxes which are remitted to them by special event vendors. (3) Promoters and organizers shall be subject to applicable penalty and interest impositions.

(1) Promoters and organizers shall not be liable for unreported taxes of special event vendors.

(2) Promoters and organizers shall be liable for their failure to remit to the secretary sales taxes which are remitted to them by special event vendors.

(3) Promoters and organizers shall be subject to applicable penalty and interest impositions.

Amended by Act 2021, No. 972,§ 1, eff. 7/1/2021.

Amended by Act 2021, No. 873,§ 2, eff. 7/1/2021.

Amended by Act 2019, No. 315,§ 2997, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3886, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3885, eff. 7/1/2019.

Amended by Act 2017, No. 141,§ 38, eff. for tax years beginning on and after 1/1/2018.

Acts 1995, No. 370, § 1; 1997, No. 137, § 1; 1997, No. 1256, § 1.
Ark. Code Ann. § 26-57-220 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-220
[Repealed]
Status: repealed

Amended by Act 2013, No. 1273,§ 18, eff. 8/16/2013. Acts 1977, No. 546, § 5; A.S.A. 1947, § 84-4505.

Amended by Act 2013, No. 1273,§ 18, eff. 8/16/2013.

Acts 1977, No. 546, § 5; A.S.A. 1947, § 84-4505.
Ark. Code Ann. § 26-2-102 — AR Code / Title 26 / Chapter 2 / Section 26-2-102
Violation of law or order of Arkansas Public Service Commission
Status: in_force

(a) Whoever shall violate any provisions of a law which the Arkansas Public Service Commission is required to administer, neglects or refuses to perform any duty therein required for which a penalty has not otherwise been provided, or neglects or refuses to obey any lawful requirement or order made by the commission shall forfeit to the state as a penalty for each offense not less than ten dollars ($10.00) nor more than one hundred dollars ($100). The penalty shall be recovered by proper action in the name of the state, and on collection, it shall be paid into the State Treasury to the credit of the General Revenue Fund Account. (b) In construing and enforcing the provisions of this section, the act, omission, or failure of any officer, agent, or other person acting for or employed by any person, firm, company, copartnership, association, or corporation acting within the scope of his or her employment shall, in every case, be the act, omission, or failure of the person, firm, company, copartnership, association, or corporation. Acts 1927, No. 129, § 34; Pope's Dig., § 2060; A.S.A. 1947, § 84-1602.

(a) Whoever shall violate any provisions of a law which the Arkansas Public Service Commission is required to administer, neglects or refuses to perform any duty therein required for which a penalty has not otherwise been provided, or neglects or refuses to obey any lawful requirement or order made by the commission shall forfeit to the state as a penalty for each offense not less than ten dollars ($10.00) nor more than one hundred dollars ($100). The penalty shall be recovered by proper action in the name of the state, and on collection, it shall be paid into the State Treasury to the credit of the General Revenue Fund Account.

(b) In construing and enforcing the provisions of this section, the act, omission, or failure of any officer, agent, or other person acting for or employed by any person, firm, company, copartnership, association, or corporation acting within the scope of his or her employment shall, in every case, be the act, omission, or failure of the person, firm, company, copartnership, association, or corporation.

Acts 1927, No. 129, § 34; Pope's Dig., § 2060; A.S.A. 1947, § 84-1602.
Ark. Code Ann. § 26-18-310 — AR Code / Title 26 / Chapter 18 / Subchapter 3 / Section 26-18-310
Secretary's authority
Status: in_force

(a) The Secretary of the Department of Finance and Administration may accept payment of any state or local tax or fee by credit card when he or she determines that credit card payments are administratively feasible. (b) The secretary may enter into contracts with credit card companies and may pay fees normally charged by those companies for allowing the use of their credit cards as authorized by this section. Acts 1999, No. 1132, § 1.

(a) The Secretary of the Department of Finance and Administration may accept payment of any state or local tax or fee by credit card when he or she determines that credit card payments are administratively feasible.

(b) The secretary may enter into contracts with credit card companies and may pay fees normally charged by those companies for allowing the use of their credit cards as authorized by this section.

Acts 1999, No. 1132, § 1.
Ark. Code Ann. § 26-55-704 — AR Code / Title 26 / Chapter 55 / Subchapter 7 / Section 26-55-704
Allocation and distribution of tax
Status: in_force

The funds collected under this subchapter shall be allocated and distributed only in the manner established by the laws relating to motor fuel taxes. Acts 1953, No. 112, § 1; A.S.A. 1947, § 75-1149.

The funds collected under this subchapter shall be allocated and distributed only in the manner established by the laws relating to motor fuel taxes.

Acts 1953, No. 112, § 1; A.S.A. 1947, § 75-1149.
Ark. Code Ann. § 26-26-405 — AR Code / Title 26 / Chapter 26 / Subchapter 4 / Section 26-26-405
Personal property interim millage adjustment
Status: in_force

(a) Revenues derived from personal property by each taxing unit in the county are to be frozen at the base-year levels. The millage applied to personal property only is then adjusted downwards in the same proportion that the assessment base increases. The current millage is defined as the millage that was used in each taxing unit to derive the base-year revenues for personal property. This procedure shall be followed each year until the personal property millage rate is equal to or lesser than the millage rate applied to real estate, at which time the interim adjustment is complete, and both personal property and real estate shall thereafter be taxed at the same millage rate. (b) In calculating the interim millage, all millage will be rounded up only to the nearest one-tenth ( 1 / 10 ) mill or to four (4) places to the right of the decimal. (c) The adjustment shall be performed by the county clerk at the conclusion of all due process proceedings, or by the second Monday in November, whichever is earlier. The county clerk shall then certify the interim personal property millage rate by taxing unit to the county quorum court by the third Monday in November for certification of all millage rates. (d) The county clerk shall file and record the completed form required by this section. The county clerk shall forward a copy of the form to the Assessment Coordination Division by December 1 of each year where an interim millage is used, or the year of final adjustment. Click here to view form. Acts 1981, No. 848, § 4; A.S.A. 1947, § 84-493.3.

(a) Revenues derived from personal property by each taxing unit in the county are to be frozen at the base-year levels. The millage applied to personal property only is then adjusted downwards in the same proportion that the assessment base increases. The current millage is defined as the millage that was used in each taxing unit to derive the base-year revenues for personal property. This procedure shall be followed each year until the personal property millage rate is equal to or lesser than the millage rate applied to real estate, at which time the interim adjustment is complete, and both personal property and real estate shall thereafter be taxed at the same millage rate.

(b) In calculating the interim millage, all millage will be rounded up only to the nearest one-tenth ( 1 / 10 ) mill or to four (4) places to the right of the decimal.

(c) The adjustment shall be performed by the county clerk at the conclusion of all due process proceedings, or by the second Monday in November, whichever is earlier. The county clerk shall then certify the interim personal property millage rate by taxing unit to the county quorum court by the third Monday in November for certification of all millage rates.

(d) The county clerk shall file and record the completed form required by this section. The county clerk shall forward a copy of the form to the Assessment Coordination Division by December 1 of each year where an interim millage is used, or the year of final adjustment. Click here to view form.

Click here to view form.

Acts 1981, No. 848, § 4; A.S.A. 1947, § 84-493.3.

26_405_1 - Attachment
Ark. Code Ann. § 26-57-1001 — AR Code / Title 26 / Chapter 57 / Subchapter 10 / Section 26-57-1001
Definitions
Status: in_force

As used in this subchapter: (1) "Secretary" means the Secretary of the Department of Finance and Administration or his or her authorized agents; (2) "Person" means any individual, partnership, corporation, limited liability corporation, association, organization, or nonprofit corporation, and any county or municipal subdivision of this state; (3) (A) "Vending device" means any machine or manual device which dispenses tangible personal property after a coin or thing of value is inserted. (B) "Vending device" does not include devices used exclusively for the purpose of selling cigarettes, newspapers, magazines, or postage stamps; and (4) "Vending device operator" means any person who sells tangible personal property through vending devices and who elects to pay the taxes imposed by § 26-57-1002 . Amended by Act 2019, No. 910,§ 4197, eff. 7/1/2019. Acts 1995, No. 934, § 1.

As used in this subchapter:

(1) "Secretary" means the Secretary of the Department of Finance and Administration or his or her authorized agents;

(2) "Person" means any individual, partnership, corporation, limited liability corporation, association, organization, or nonprofit corporation, and any county or municipal subdivision of this state;

(3) (A) "Vending device" means any machine or manual device which dispenses tangible personal property after a coin or thing of value is inserted. (B) "Vending device" does not include devices used exclusively for the purpose of selling cigarettes, newspapers, magazines, or postage stamps; and

(A) "Vending device" means any machine or manual device which dispenses tangible personal property after a coin or thing of value is inserted.

(B) "Vending device" does not include devices used exclusively for the purpose of selling cigarettes, newspapers, magazines, or postage stamps; and

(4) "Vending device operator" means any person who sells tangible personal property through vending devices and who elects to pay the taxes imposed by § 26-57-1002 .

Amended by Act 2019, No. 910,§ 4197, eff. 7/1/2019.

Acts 1995, No. 934, § 1.
Ark. Code Ann. § 26-56-804 — AR Code / Title 26 / Chapter 56 / Subchapter 8 / Section 26-56-804
Disposition
Status: in_force

The tax imposed by this subchapter is levied to provide revenue to be used by the state to defray, in whole or in part, the cost of constructing, widening, reconstructing, maintaining, resurfacing, and repairing the public highways of this state and shall be distributed as set forth in the Arkansas Highway Revenue Distribution Law, § 27-70-201 et seq., subject to any requirements for the repayment of bonds issued under the Arkansas Highway Financing Act of 2011, § 27-64-501 et seq. Acts 2011, No. 773, § 2.

The tax imposed by this subchapter is levied to provide revenue to be used by the state to defray, in whole or in part, the cost of constructing, widening, reconstructing, maintaining, resurfacing, and repairing the public highways of this state and shall be distributed as set forth in the Arkansas Highway Revenue Distribution Law, § 27-70-201 et seq., subject to any requirements for the repayment of bonds issued under the Arkansas Highway Financing Act of 2011, § 27-64-501 et seq.

Acts 2011, No. 773, § 2.
Ark. Code Ann. § 26-21-102 — AR Code / Title 26 / Chapter 21 / Section 26-21-102
Legislative findings and intent
Status: in_force

The Eighty-Fifth General Assembly finds that this state should enter into an agreement with one (1) or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. Acts 2005, No. 2163, § 1.

The Eighty-Fifth General Assembly finds that this state should enter into an agreement with one (1) or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.

Acts 2005, No. 2163, § 1.