Ark. Code Ann. § 26-74-503 — AR Code / Title 26 / Chapter 74 / Subchapter 5 / Section 26-74-503
Collection of tax by advertising and promotion commission
Status: in_force

(a) (1) In any county levying a tax as authorized in this subchapter, the tax so levied shall be paid by the persons, firms, and corporations liable therefor and shall be collected by the advertising and promotion commission of the levying county or by a designated agent of the advertising and promotion commission in the same manner and at the same time as the tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq. (2) The advertising and promotion commission or its designated agent shall transmit monthly to the county public facilities board the revenues collected to be used as prescribed in this subchapter. (b) (1) The person paying the tax shall report and remit the tax upon forms provided by the advertising and promotion commission and as directed by the advertising and promotion commission. (2) The rules, forms of notice, assessment procedures, and the enforcement and collection of the tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., so far as practicable shall be applicable with respect to the enforcement and collection of the tax levied pursuant to the authority of this subchapter. However, the administration and enforcement and all actions shall be by and in the name of the advertising and promotion commission through the proper advertising and promotion commission officials or agents. (c) Any county levying a tax as authorized in this subchapter shall create a county advertising and promotion commission to be composed of seven (7) members, as follows: (1) Four (4) members shall be owners or managers of businesses in the tourism industry, at least three (3) of whom shall be owners or managers of hotels, motels, or restaurants, and all of whom shall be appointed by the governing body of the county for staggered terms of four (4) years; (2) Two (2) members of the advertising and promotion commission shall be members of the governing body of the county and selected by the governing body; and (3) One (1) member shall be from the public at large and shall be nominated by the county judge and approved by the governing body of the county for a term of four (4) years. (d) In any county which levies a tax as authorized in this subchapter and creates a advertising and promotion commission as provided in this section, the four (4) tourism industry representatives appointed by the governing body of the county at the first meeting of the advertising and promotion commission shall draw lots for terms so that: (1) One (1) of the members will serve for a term of one (1) year; (2) One (1) shall serve for a term of two (2) years; (3) One (1) shall serve for a term of three (3) years; and (4) One (1) shall serve for a term of four (4) years. Amended by Act 2019, No. 315,§ 3065, eff. 7/24/2019. Acts 1991, No. 1091, § 3.

(a) (1) In any county levying a tax as authorized in this subchapter, the tax so levied shall be paid by the persons, firms, and corporations liable therefor and shall be collected by the advertising and promotion commission of the levying county or by a designated agent of the advertising and promotion commission in the same manner and at the same time as the tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq. (2) The advertising and promotion commission or its designated agent shall transmit monthly to the county public facilities board the revenues collected to be used as prescribed in this subchapter.

(1) In any county levying a tax as authorized in this subchapter, the tax so levied shall be paid by the persons, firms, and corporations liable therefor and shall be collected by the advertising and promotion commission of the levying county or by a designated agent of the advertising and promotion commission in the same manner and at the same time as the tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.

(2) The advertising and promotion commission or its designated agent shall transmit monthly to the county public facilities board the revenues collected to be used as prescribed in this subchapter.

(b) (1) The person paying the tax shall report and remit the tax upon forms provided by the advertising and promotion commission and as directed by the advertising and promotion commission. (2) The rules, forms of notice, assessment procedures, and the enforcement and collection of the tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., so far as practicable shall be applicable with respect to the enforcement and collection of the tax levied pursuant to the authority of this subchapter. However, the administration and enforcement and all actions shall be by and in the name of the advertising and promotion commission through the proper advertising and promotion commission officials or agents.

(1) The person paying the tax shall report and remit the tax upon forms provided by the advertising and promotion commission and as directed by the advertising and promotion commission.

(2) The rules, forms of notice, assessment procedures, and the enforcement and collection of the tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., so far as practicable shall be applicable with respect to the enforcement and collection of the tax levied pursuant to the authority of this subchapter. However, the administration and enforcement and all actions shall be by and in the name of the advertising and promotion commission through the proper advertising and promotion commission officials or agents.

(c) Any county levying a tax as authorized in this subchapter shall create a county advertising and promotion commission to be composed of seven (7) members, as follows: (1) Four (4) members shall be owners or managers of businesses in the tourism industry, at least three (3) of whom shall be owners or managers of hotels, motels, or restaurants, and all of whom shall be appointed by the governing body of the county for staggered terms of four (4) years; (2) Two (2) members of the advertising and promotion commission shall be members of the governing body of the county and selected by the governing body; and (3) One (1) member shall be from the public at large and shall be nominated by the county judge and approved by the governing body of the county for a term of four (4) years.

(1) Four (4) members shall be owners or managers of businesses in the tourism industry, at least three (3) of whom shall be owners or managers of hotels, motels, or restaurants, and all of whom shall be appointed by the governing body of the county for staggered terms of four (4) years;

(2) Two (2) members of the advertising and promotion commission shall be members of the governing body of the county and selected by the governing body; and

(3) One (1) member shall be from the public at large and shall be nominated by the county judge and approved by the governing body of the county for a term of four (4) years.

(d) In any county which levies a tax as authorized in this subchapter and creates a advertising and promotion commission as provided in this section, the four (4) tourism industry representatives appointed by the governing body of the county at the first meeting of the advertising and promotion commission shall draw lots for terms so that: (1) One (1) of the members will serve for a term of one (1) year; (2) One (1) shall serve for a term of two (2) years; (3) One (1) shall serve for a term of three (3) years; and (4) One (1) shall serve for a term of four (4) years.

(1) One (1) of the members will serve for a term of one (1) year;

(2) One (1) shall serve for a term of two (2) years;

(3) One (1) shall serve for a term of three (3) years; and

(4) One (1) shall serve for a term of four (4) years.

Amended by Act 2019, No. 315,§ 3065, eff. 7/24/2019.

Acts 1991, No. 1091, § 3.
Ark. Code Ann. § 26-74-602 — AR Code / Title 26 / Chapter 74 / Subchapter 6 / Section 26-74-602
Dissolution of district
Status: in_force

(a) As an alternative to the method for dissolution of a district set forth in § 6-61-519(b) , the question of dissolving the district and repealing the millage tax may be authorized by the affirmative vote of a majority of the members of the local board of the community college and submitted to the electors of the district at a special or general election called by ordinance of the quorum court of the county in which the district is located. (b) The dissolution of the district and repeal of the millage tax may be made contingent upon the electors levying a countywide sales and use tax pursuant to this subchapter. (c) The question of dissolving the district, repealing the millage tax, and levying the countywide sales and use tax shall be subject to approval by a majority of the qualified electors of the district voting on the question at the election. Acts 2001, No. 1796, § 1.

(a) As an alternative to the method for dissolution of a district set forth in § 6-61-519(b) , the question of dissolving the district and repealing the millage tax may be authorized by the affirmative vote of a majority of the members of the local board of the community college and submitted to the electors of the district at a special or general election called by ordinance of the quorum court of the county in which the district is located.

(b) The dissolution of the district and repeal of the millage tax may be made contingent upon the electors levying a countywide sales and use tax pursuant to this subchapter.

(c) The question of dissolving the district, repealing the millage tax, and levying the countywide sales and use tax shall be subject to approval by a majority of the qualified electors of the district voting on the question at the election.

Acts 2001, No. 1796, § 1.
Ark. Code Ann. § 26-27-306 — AR Code / Title 26 / Chapter 27 / Subchapter 3 / Section 26-27-306
Oath of members
Status: in_force

(a) Each member of a county equalization board, before entering upon the discharge of his or her duties, shall take the oath of office prescribed in Arkansas Constitution, Article 19, § 20, and further, that he or she will fearlessly, impartially, and faithfully equalize the assessed value of all property assessed and subject to taxation. (b) The oath shall be subscribed and sworn to by each member of the county equalization board before the county clerk, and the county clerk shall make it a matter of record in his or her office. Acts 1929, No. 172, § 25; Pope's Dig., § 13643; A.S.A. 1947, § 84-705.

(a) Each member of a county equalization board, before entering upon the discharge of his or her duties, shall take the oath of office prescribed in Arkansas Constitution, Article 19, § 20, and further, that he or she will fearlessly, impartially, and faithfully equalize the assessed value of all property assessed and subject to taxation.

(b) The oath shall be subscribed and sworn to by each member of the county equalization board before the county clerk, and the county clerk shall make it a matter of record in his or her office.

Acts 1929, No. 172, § 25; Pope's Dig., § 13643; A.S.A. 1947, § 84-705.
Ark. Code Ann. § 26-21-107 — AR Code / Title 26 / Chapter 21 / Section 26-21-107
Administration of exemptions - Definition
Status: in_force

(a) The Department of Finance and Administration shall administer use-based exemptions and entity-based exemptions when practicable through a direct pay permit, an exemption certificate, or another means that does not burden sellers. (b) (1) A seller that follows the exemption requirements as prescribed by the Secretary of the Department of Finance and Administration shall be relieved from any tax otherwise applicable if it is determined that the purchaser improperly claimed an exemption. (2) If it is determined that the purchaser improperly claimed an exemption, the department shall hold the purchaser liable for the nonpayment of tax. (3) The relief from liability provided in subdivision (b)(1) of this section does not apply to a seller that: (A) Fraudulently fails to collect the sales or use tax; (B) Solicits a purchaser to participate in the unlawful claim of an exemption; or (C) Accepts an exemption certificate from a purchaser claiming an entity-based exemption when: (i) The subject of the transaction sought to be covered by the exemption certificate is actually received by the purchaser at a location operated by the seller; and (ii) The state where that location resides provides an exemption certificate that clearly and affirmatively indicates that the claimed exemption is not available in that state. (4) (A) A seller may obtain a fully completed exemption certificate or capture the relevant data elements required by the department within ninety (90) days after the date of sale. (B) (i) If the seller has not obtained an exemption certificate or all relevant data elements and the department makes a request for substantiation of the exemption, the seller has one hundred twenty (120) days from the date of the request to prove by other means that the transaction was not subject to sales or use tax or to obtain in good faith a fully completed exemption certificate from the purchaser. (ii) As used in subdivision (b)(4)(B)(i) of this section, "good faith" means that the seller obtains a certificate that claims an exemption that: (a) Was statutorily available on the date of the transaction in the jurisdiction where the transaction is sourced; (b) Could be applicable to the item being purchased; and (c) Is reasonable for the purchaser's type of business. (c) A third party vendor may claim a resale exemption based on an exemption certificate provided by its customer or any other acceptable information available to the third party vendor evidencing qualification for a resale exemption regardless of whether the customer is registered with the department to collect and remit sales or use tax. Amended by Act 2019, No. 910,§ 3675, eff. 7/1/2019. Acts 2005, No. 2163, § 1; 2007, No. 181, § 6; 2011, No. 291, § 5.

(a) The Department of Finance and Administration shall administer use-based exemptions and entity-based exemptions when practicable through a direct pay permit, an exemption certificate, or another means that does not burden sellers.

(b) (1) A seller that follows the exemption requirements as prescribed by the Secretary of the Department of Finance and Administration shall be relieved from any tax otherwise applicable if it is determined that the purchaser improperly claimed an exemption. (2) If it is determined that the purchaser improperly claimed an exemption, the department shall hold the purchaser liable for the nonpayment of tax. (3) The relief from liability provided in subdivision (b)(1) of this section does not apply to a seller that: (A) Fraudulently fails to collect the sales or use tax; (B) Solicits a purchaser to participate in the unlawful claim of an exemption; or (C) Accepts an exemption certificate from a purchaser claiming an entity-based exemption when: (i) The subject of the transaction sought to be covered by the exemption certificate is actually received by the purchaser at a location operated by the seller; and (ii) The state where that location resides provides an exemption certificate that clearly and affirmatively indicates that the claimed exemption is not available in that state. (4) (A) A seller may obtain a fully completed exemption certificate or capture the relevant data elements required by the department within ninety (90) days after the date of sale. (B) (i) If the seller has not obtained an exemption certificate or all relevant data elements and the department makes a request for substantiation of the exemption, the seller has one hundred twenty (120) days from the date of the request to prove by other means that the transaction was not subject to sales or use tax or to obtain in good faith a fully completed exemption certificate from the purchaser. (ii) As used in subdivision (b)(4)(B)(i) of this section, "good faith" means that the seller obtains a certificate that claims an exemption that: (a) Was statutorily available on the date of the transaction in the jurisdiction where the transaction is sourced; (b) Could be applicable to the item being purchased; and (c) Is reasonable for the purchaser's type of business. (c) A third party vendor may claim a resale exemption based on an exemption certificate provided by its customer or any other acceptable information available to the third party vendor evidencing qualification for a resale exemption regardless of whether the customer is registered with the department to collect and remit sales or use tax.

(1) A seller that follows the exemption requirements as prescribed by the Secretary of the Department of Finance and Administration shall be relieved from any tax otherwise applicable if it is determined that the purchaser improperly claimed an exemption.

(2) If it is determined that the purchaser improperly claimed an exemption, the department shall hold the purchaser liable for the nonpayment of tax.

(3) The relief from liability provided in subdivision (b)(1) of this section does not apply to a seller that: (A) Fraudulently fails to collect the sales or use tax; (B) Solicits a purchaser to participate in the unlawful claim of an exemption; or (C) Accepts an exemption certificate from a purchaser claiming an entity-based exemption when: (i) The subject of the transaction sought to be covered by the exemption certificate is actually received by the purchaser at a location operated by the seller; and (ii) The state where that location resides provides an exemption certificate that clearly and affirmatively indicates that the claimed exemption is not available in that state.

(A) Fraudulently fails to collect the sales or use tax;

(B) Solicits a purchaser to participate in the unlawful claim of an exemption; or

(C) Accepts an exemption certificate from a purchaser claiming an entity-based exemption when: (i) The subject of the transaction sought to be covered by the exemption certificate is actually received by the purchaser at a location operated by the seller; and (ii) The state where that location resides provides an exemption certificate that clearly and affirmatively indicates that the claimed exemption is not available in that state.

(i) The subject of the transaction sought to be covered by the exemption certificate is actually received by the purchaser at a location operated by the seller; and

(ii) The state where that location resides provides an exemption certificate that clearly and affirmatively indicates that the claimed exemption is not available in that state.

(4) (A) A seller may obtain a fully completed exemption certificate or capture the relevant data elements required by the department within ninety (90) days after the date of sale. (B) (i) If the seller has not obtained an exemption certificate or all relevant data elements and the department makes a request for substantiation of the exemption, the seller has one hundred twenty (120) days from the date of the request to prove by other means that the transaction was not subject to sales or use tax or to obtain in good faith a fully completed exemption certificate from the purchaser. (ii) As used in subdivision (b)(4)(B)(i) of this section, "good faith" means that the seller obtains a certificate that claims an exemption that: (a) Was statutorily available on the date of the transaction in the jurisdiction where the transaction is sourced; (b) Could be applicable to the item being purchased; and (c) Is reasonable for the purchaser's type of business. (c) A third party vendor may claim a resale exemption based on an exemption certificate provided by its customer or any other acceptable information available to the third party vendor evidencing qualification for a resale exemption regardless of whether the customer is registered with the department to collect and remit sales or use tax.

(A) A seller may obtain a fully completed exemption certificate or capture the relevant data elements required by the department within ninety (90) days after the date of sale.

(B) (i) If the seller has not obtained an exemption certificate or all relevant data elements and the department makes a request for substantiation of the exemption, the seller has one hundred twenty (120) days from the date of the request to prove by other means that the transaction was not subject to sales or use tax or to obtain in good faith a fully completed exemption certificate from the purchaser. (ii) As used in subdivision (b)(4)(B)(i) of this section, "good faith" means that the seller obtains a certificate that claims an exemption that: (a) Was statutorily available on the date of the transaction in the jurisdiction where the transaction is sourced; (b) Could be applicable to the item being purchased; and (c) Is reasonable for the purchaser's type of business. (c) A third party vendor may claim a resale exemption based on an exemption certificate provided by its customer or any other acceptable information available to the third party vendor evidencing qualification for a resale exemption regardless of whether the customer is registered with the department to collect and remit sales or use tax.

(i) If the seller has not obtained an exemption certificate or all relevant data elements and the department makes a request for substantiation of the exemption, the seller has one hundred twenty (120) days from the date of the request to prove by other means that the transaction was not subject to sales or use tax or to obtain in good faith a fully completed exemption certificate from the purchaser.

(ii) As used in subdivision (b)(4)(B)(i) of this section, "good faith" means that the seller obtains a certificate that claims an exemption that: (a) Was statutorily available on the date of the transaction in the jurisdiction where the transaction is sourced; (b) Could be applicable to the item being purchased; and (c) Is reasonable for the purchaser's type of business. (c) A third party vendor may claim a resale exemption based on an exemption certificate provided by its customer or any other acceptable information available to the third party vendor evidencing qualification for a resale exemption regardless of whether the customer is registered with the department to collect and remit sales or use tax.

(a) Was statutorily available on the date of the transaction in the jurisdiction where the transaction is sourced;

(b) Could be applicable to the item being purchased; and

(c) Is reasonable for the purchaser's type of business.

(c) A third party vendor may claim a resale exemption based on an exemption certificate provided by its customer or any other acceptable information available to the third party vendor evidencing qualification for a resale exemption regardless of whether the customer is registered with the department to collect and remit sales or use tax.

Amended by Act 2019, No. 910,§ 3675, eff. 7/1/2019.

Acts 2005, No. 2163, § 1; 2007, No. 181, § 6; 2011, No. 291, § 5.
Ark. Code Ann. § 26-75-101 — AR Code / Title 26 / Chapter 75 / Subchapter 1 / Section 26-75-101
Natural gas used to make glass
Status: in_force

The gross receipts or gross proceeds derived from sales of natural gas used as fuel in the process of manufacturing glass is hereafter exempt from: (1) The Arkansas gross receipts tax levied by §§ 26-52-301 and 26-52-302 ; (2) The Arkansas compensating use tax levied by §§ 26-53-106 and 26-53-107 ; and (3) All city and county sales and use taxes. Acts 1993, No. 1140, § 1; 2007, No. 182, § 29.

The gross receipts or gross proceeds derived from sales of natural gas used as fuel in the process of manufacturing glass is hereafter exempt from:

(1) The Arkansas gross receipts tax levied by §§ 26-52-301 and 26-52-302 ;

(2) The Arkansas compensating use tax levied by §§ 26-53-106 and 26-53-107 ; and

(3) All city and county sales and use taxes.

Acts 1993, No. 1140, § 1; 2007, No. 182, § 29.
Ark. Code Ann. § 26-74-212 — AR Code / Title 26 / Chapter 74 / Subchapter 2 / Section 26-74-212
Applicability of tax
Status: in_force

(a) A county sales tax levied under this subchapter or in § 26-74-301 et seq. shall be applicable to sales of items and services sold by a business, and the tax shall be administered under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (b) When a direct pay permit holder purchases tangible personal property or taxable services either from an Arkansas or out-of-state vendor for use, storage, consumption, or distribution in Arkansas, the permit holder shall accrue and remit the county sales or use tax, if any, pursuant to the sourcing rules in §§ 26-52-521 and 26-52-522 . Acts 1981 (1st Ex. Sess.), No. 26, § 7; A.S.A. 1947, § 17-2027; Acts 1991, No. 536, § 1; 1991, No. 765, § 9; 1992 (1st Ex. Sess.), No. 78, § 2; 2003, No. 374, §§ 1, 2; 2003, No. 1273, § 36; 2007, No. 181, § 41.

(a) A county sales tax levied under this subchapter or in § 26-74-301 et seq. shall be applicable to sales of items and services sold by a business, and the tax shall be administered under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

(b) When a direct pay permit holder purchases tangible personal property or taxable services either from an Arkansas or out-of-state vendor for use, storage, consumption, or distribution in Arkansas, the permit holder shall accrue and remit the county sales or use tax, if any, pursuant to the sourcing rules in §§ 26-52-521 and 26-52-522 .

Acts 1981 (1st Ex. Sess.), No. 26, § 7; A.S.A. 1947, § 17-2027; Acts 1991, No. 536, § 1; 1991, No. 765, § 9; 1992 (1st Ex. Sess.), No. 78, § 2; 2003, No. 374, §§ 1, 2; 2003, No. 1273, § 36; 2007, No. 181, § 41.
Ark. Code Ann. § 26-77-102 — AR Code / Title 26 / Chapter 77 / Subchapter 1 / Section 26-77-102
Authority to tax or license businesses
Status: in_force

(a) Any city council or board of commissioners of any municipal corporation in this state shall have the power to enact by a two-thirds vote of all members elected thereto ordinances requiring any person, firm, individual, or corporation that shall engage in, carry on, or follow any trade, business, profession, vocation, or calling, within the corporate limits of the city or town, to pay a license fee or tax, except such persons, firms, individuals, or corporations that pay a tax to the city, town, or state on gross incomes or premium incomes and except their agents. (b) No person, firm, individual, or corporation shall pay a license fee or tax mentioned in this chapter in more than one (1) city in this state unless such person, firm, individual, or corporation maintains a place of business in more than one (1) city. (c) The license charged and collected shall be for the privilege of doing business or carrying on any trade, profession, vocation, or calling in the city where the trade, business, profession, vocation, or calling is situated, to take out and procure a license therefor and pay into the city or town treasury before receiving it such a sum or amount of money as may be specified by the ordinance for the license and privilege. (d) The council or boards shall have the right to classify and define any trade, business, profession, vocation, or calling and to fix the sum or amount any person, firm, individual, or corporation shall pay for the license required for the privilege of engaging in, carrying on, or following any trade, business, vocation, or calling, based on the amount of goods, wares, or merchandise carried in stock in any business, or the character and kind of trade, business, profession, vocation, or calling. However, no classification shall be based upon earnings or income. (e) The council or boards shall have the full power to punish for violation of these ordinances. Neither the limitation as to the amount of license nor anything contained in this chapter shall be construed as a limitation or restriction upon the power of a city or town to tax, license, regulate, or suppress any trade, business, profession, vocation, or calling in any case in which power has been conferred by any other laws. Amended by Act 2017, No. 878,§ 18, eff. 8/1/2017. Acts 1917, No. 179, § 1, p. 980; 1919, No. 94, § 1; C. & M. Dig., § 7618; Acts 1937, No. 294, § 1; Pope's Dig., § 9728; A.S.A. 1947, § 19-4601.

(a) Any city council or board of commissioners of any municipal corporation in this state shall have the power to enact by a two-thirds vote of all members elected thereto ordinances requiring any person, firm, individual, or corporation that shall engage in, carry on, or follow any trade, business, profession, vocation, or calling, within the corporate limits of the city or town, to pay a license fee or tax, except such persons, firms, individuals, or corporations that pay a tax to the city, town, or state on gross incomes or premium incomes and except their agents.

(b) No person, firm, individual, or corporation shall pay a license fee or tax mentioned in this chapter in more than one (1) city in this state unless such person, firm, individual, or corporation maintains a place of business in more than one (1) city.

(c) The license charged and collected shall be for the privilege of doing business or carrying on any trade, profession, vocation, or calling in the city where the trade, business, profession, vocation, or calling is situated, to take out and procure a license therefor and pay into the city or town treasury before receiving it such a sum or amount of money as may be specified by the ordinance for the license and privilege.

(d) The council or boards shall have the right to classify and define any trade, business, profession, vocation, or calling and to fix the sum or amount any person, firm, individual, or corporation shall pay for the license required for the privilege of engaging in, carrying on, or following any trade, business, vocation, or calling, based on the amount of goods, wares, or merchandise carried in stock in any business, or the character and kind of trade, business, profession, vocation, or calling. However, no classification shall be based upon earnings or income.

(e) The council or boards shall have the full power to punish for violation of these ordinances. Neither the limitation as to the amount of license nor anything contained in this chapter shall be construed as a limitation or restriction upon the power of a city or town to tax, license, regulate, or suppress any trade, business, profession, vocation, or calling in any case in which power has been conferred by any other laws.

Amended by Act 2017, No. 878,§ 18, eff. 8/1/2017.

Acts 1917, No. 179, § 1, p. 980; 1919, No. 94, § 1; C. & M. Dig., § 7618; Acts 1937, No. 294, § 1; Pope's Dig., § 9728; A.S.A. 1947, § 19-4601.
Ark. Code Ann. § 26-52-454 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-454
Coins, currency, and bullion - Definitions
Status: in_force

(a) As used in this section: (1) "Bullion" means a bar, ingot, or coin: (A) Manufactured in whole or in part of gold, silver, platinum, or palladium; (B) That was or is used solely as a medium of exchange, security, or commodity by any state, the United States Government, or a foreign nation; and (C) Sold based on the intrinsic value of the bar, ingot, or coin as a precious metal or collectible item rather than its form or representative value as a medium of exchange; and (2) (A) "Coin or currency" means a coin or currency: (i) Manufactured in whole or in part of gold, silver, other metal, or paper; (ii) That was or is used solely as a medium of exchange, security, or commodity by any state, the United States Government, or a foreign nation; and (iii) Sold based on the intrinsic value of the coin or currency as a precious metal or collectible item rather than its form or representative value as a medium of exchange. (B) "Coin or currency" does not include a coin or currency that has been incorporated into jewelry. (b) The gross receipts or gross proceeds derived from the sale of coins or currency or bullion are exempt from the gross receipts tax levied by this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. Added by Act 2021, No. 1109,§ 1, eff. 10/1/2021.

(a) As used in this section: (1) "Bullion" means a bar, ingot, or coin: (A) Manufactured in whole or in part of gold, silver, platinum, or palladium; (B) That was or is used solely as a medium of exchange, security, or commodity by any state, the United States Government, or a foreign nation; and (C) Sold based on the intrinsic value of the bar, ingot, or coin as a precious metal or collectible item rather than its form or representative value as a medium of exchange; and (2) (A) "Coin or currency" means a coin or currency: (i) Manufactured in whole or in part of gold, silver, other metal, or paper; (ii) That was or is used solely as a medium of exchange, security, or commodity by any state, the United States Government, or a foreign nation; and (iii) Sold based on the intrinsic value of the coin or currency as a precious metal or collectible item rather than its form or representative value as a medium of exchange. (B) "Coin or currency" does not include a coin or currency that has been incorporated into jewelry.

(1) "Bullion" means a bar, ingot, or coin: (A) Manufactured in whole or in part of gold, silver, platinum, or palladium; (B) That was or is used solely as a medium of exchange, security, or commodity by any state, the United States Government, or a foreign nation; and (C) Sold based on the intrinsic value of the bar, ingot, or coin as a precious metal or collectible item rather than its form or representative value as a medium of exchange; and

(A) Manufactured in whole or in part of gold, silver, platinum, or palladium;

(B) That was or is used solely as a medium of exchange, security, or commodity by any state, the United States Government, or a foreign nation; and

(C) Sold based on the intrinsic value of the bar, ingot, or coin as a precious metal or collectible item rather than its form or representative value as a medium of exchange; and

(2) (A) "Coin or currency" means a coin or currency: (i) Manufactured in whole or in part of gold, silver, other metal, or paper; (ii) That was or is used solely as a medium of exchange, security, or commodity by any state, the United States Government, or a foreign nation; and (iii) Sold based on the intrinsic value of the coin or currency as a precious metal or collectible item rather than its form or representative value as a medium of exchange. (B) "Coin or currency" does not include a coin or currency that has been incorporated into jewelry.

(A) "Coin or currency" means a coin or currency: (i) Manufactured in whole or in part of gold, silver, other metal, or paper; (ii) That was or is used solely as a medium of exchange, security, or commodity by any state, the United States Government, or a foreign nation; and (iii) Sold based on the intrinsic value of the coin or currency as a precious metal or collectible item rather than its form or representative value as a medium of exchange.

(i) Manufactured in whole or in part of gold, silver, other metal, or paper;

(ii) That was or is used solely as a medium of exchange, security, or commodity by any state, the United States Government, or a foreign nation; and

(iii) Sold based on the intrinsic value of the coin or currency as a precious metal or collectible item rather than its form or representative value as a medium of exchange.

(B) "Coin or currency" does not include a coin or currency that has been incorporated into jewelry.

(b) The gross receipts or gross proceeds derived from the sale of coins or currency or bullion are exempt from the gross receipts tax levied by this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

Added by Act 2021, No. 1109,§ 1, eff. 10/1/2021.
Ark. Code Ann. § 26-75-402 — AR Code / Title 26 / Chapter 75 / Subchapter 4 / Section 26-75-402
Other provisions applicable
Status: in_force

(a) The provisions of §§ 26-74-220 , 26-75-207 - 26-75-212 , and 26-75-222 shall be applicable to any tax levied under this subchapter. (b) Section 26-75-213 shall be applicable to the resubmission of the question of the levy or repeal of the local sales and use tax authorized by this subchapter. Acts 1985, No. 488, §§ 5, 12; A.S.A. 1947, §§ 19-3651, 19-3657.

(a) The provisions of §§ 26-74-220 , 26-75-207 - 26-75-212 , and 26-75-222 shall be applicable to any tax levied under this subchapter.

(b) Section 26-75-213 shall be applicable to the resubmission of the question of the levy or repeal of the local sales and use tax authorized by this subchapter.

Acts 1985, No. 488, §§ 5, 12; A.S.A. 1947, §§ 19-3651, 19-3657.
Ark. Code Ann. § 26-51-813 — AR Code / Title 26 / Chapter 51 / Subchapter 8 / Section 26-51-813
Reports and returns - Confidentiality - Exceptions
Status: in_force

(a) It shall be unlawful for the Department of Finance and Administration or any other public official or employee to divulge or otherwise make known in any manner any particulars set forth or disclosed in any report or return required by the Income Tax Act of 1929, § 26-51-101 et seq., or any information concerning the taxpayer's affairs acquired from the taxpayer's records, officers, or employees while examining or auditing any taxpayer's liability for taxes imposed under the Income Tax Act of 1929, § 26-51-101 et seq., except: (1) In connection with a proceeding involving taxes due under the Income Tax Act of 1929, § 26-51-101 et seq., from the taxpayer making the return; and (2) In the manner and for the purposes prescribed in this section, the Arkansas Tax Procedure Act, § 26-18-101 et seq., and §§ 26-5-107 , 26-5-108 , 26-51-910 , 26-52-105 , 26-52-302 , 26-52-303 , 26-52-509 , and 26-59-111 . (b) The Secretary of the Department of Finance and Administration may furnish a copy of any taxpayer's return to any official of the United States or of any state having duties to perform in respect to the assessment or collection of any tax imposed upon or measured by income if the taxpayer is required by the laws of the United States or of the state to make a return in the United States or that state and if the laws of the United States or of the state provide substantially for the same secrecy in respect to the information revealed by the taxpayer's return as is provided by Arkansas laws. (c) The secretary and all other public officials and employees shall keep and maintain the same secrecy in respect to any information furnished by any department, commission, or official of the United States or of any other state in respect to the income of any person as is required by the Income Tax Act of 1929, § 26-51-101 et seq., in respect to information concerning the affairs of the taxpayer under the Income Tax Act of 1929, § 26-51-101 et seq. (d) Nothing in this section shall be construed to prohibit the Department of Finance and Administration from publishing statistics so classified as not to disclose the identity of a particular return or report and the items of the return or report, or the inspection by the Attorney General or other legal representatives of this state of the return or report of any taxpayer who shall bring action to set aside or review the tax paid on the return or report or against whom an action or proceeding is necessary to recover any tax or any penalty imposed by the Income Tax Act of 1929, § 26-51-101 et seq. (e) (1) Nothing in this section shall be construed to prohibit the Department of Finance and Administration from disclosing from any return or other record maintained by the secretary to the Office of Child Support Enforcement the last known address or whereabouts or the last known employer of any deserting parent from whom the office is charged with collecting child support. (2) In providing this information, the Department of Finance and Administration shall not allow the office to examine the tax return, except that the Department of Finance and Administration shall disclose the taxpayer's tax return, personal and business, when compelled by an order of any Arkansas circuit court or the Supreme Court in any case or controversy before that court. (f) (1) Nothing in this section shall be construed to prohibit the Department of Finance and Administration from disclosing from any return or other record maintained by the secretary to the Student Loan Guarantee Foundation of Arkansas, the last known address or whereabouts or the last known employer of any person from whom the Student Loan Guarantee Foundation of Arkansas is charged with collecting a student loan indebtedness. (2) In providing this information the Department of Finance and Administration shall not allow the Student Loan Guarantee Foundation of Arkansas to examine the tax return. (g) (1) Nothing in this section shall be construed to prohibit the Department of Finance and Administration from disclosing from any return or other record maintained by the secretary to the Division of Higher Education or any Arkansas public institution of higher education the last known address or whereabouts or the last known employer of any person from whom these institutions are charged with collecting student indebtedness. (2) In providing this information, the Department of Finance and Administration shall not allow the Division of Higher Education or the Arkansas public institutions of higher education to examine the tax return. Amended by Act 2019, No. 910,§ 3748, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3747, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3746, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3745, eff. 7/1/2019. Amended by Act 2017, No. 824,§ 18, eff. 7/1/2017. Acts 1929, No. 118, Art. 8, § 40; Pope's Dig., § 14063; Acts 1939, No. 38, § 1; 1947, No. 335, § 1; 1981, No. 903, § 1; 1983, No. 673, § 1; A.S.A. 1947, § 84-2046; Acts 1993, No. 1018, § 1; 1995, No. 1184, § 37; 2007, No. 827, § 219.

(a) It shall be unlawful for the Department of Finance and Administration or any other public official or employee to divulge or otherwise make known in any manner any particulars set forth or disclosed in any report or return required by the Income Tax Act of 1929, § 26-51-101 et seq., or any information concerning the taxpayer's affairs acquired from the taxpayer's records, officers, or employees while examining or auditing any taxpayer's liability for taxes imposed under the Income Tax Act of 1929, § 26-51-101 et seq., except: (1) In connection with a proceeding involving taxes due under the Income Tax Act of 1929, § 26-51-101 et seq., from the taxpayer making the return; and (2) In the manner and for the purposes prescribed in this section, the Arkansas Tax Procedure Act, § 26-18-101 et seq., and §§ 26-5-107 , 26-5-108 , 26-51-910 , 26-52-105 , 26-52-302 , 26-52-303 , 26-52-509 , and 26-59-111 .

(1) In connection with a proceeding involving taxes due under the Income Tax Act of 1929, § 26-51-101 et seq., from the taxpayer making the return; and

(2) In the manner and for the purposes prescribed in this section, the Arkansas Tax Procedure Act, § 26-18-101 et seq., and §§ 26-5-107 , 26-5-108 , 26-51-910 , 26-52-105 , 26-52-302 , 26-52-303 , 26-52-509 , and 26-59-111 .

(b) The Secretary of the Department of Finance and Administration may furnish a copy of any taxpayer's return to any official of the United States or of any state having duties to perform in respect to the assessment or collection of any tax imposed upon or measured by income if the taxpayer is required by the laws of the United States or of the state to make a return in the United States or that state and if the laws of the United States or of the state provide substantially for the same secrecy in respect to the information revealed by the taxpayer's return as is provided by Arkansas laws.

(c) The secretary and all other public officials and employees shall keep and maintain the same secrecy in respect to any information furnished by any department, commission, or official of the United States or of any other state in respect to the income of any person as is required by the Income Tax Act of 1929, § 26-51-101 et seq., in respect to information concerning the affairs of the taxpayer under the Income Tax Act of 1929, § 26-51-101 et seq.

(d) Nothing in this section shall be construed to prohibit the Department of Finance and Administration from publishing statistics so classified as not to disclose the identity of a particular return or report and the items of the return or report, or the inspection by the Attorney General or other legal representatives of this state of the return or report of any taxpayer who shall bring action to set aside or review the tax paid on the return or report or against whom an action or proceeding is necessary to recover any tax or any penalty imposed by the Income Tax Act of 1929, § 26-51-101 et seq.

(e) (1) Nothing in this section shall be construed to prohibit the Department of Finance and Administration from disclosing from any return or other record maintained by the secretary to the Office of Child Support Enforcement the last known address or whereabouts or the last known employer of any deserting parent from whom the office is charged with collecting child support. (2) In providing this information, the Department of Finance and Administration shall not allow the office to examine the tax return, except that the Department of Finance and Administration shall disclose the taxpayer's tax return, personal and business, when compelled by an order of any Arkansas circuit court or the Supreme Court in any case or controversy before that court.

(1) Nothing in this section shall be construed to prohibit the Department of Finance and Administration from disclosing from any return or other record maintained by the secretary to the Office of Child Support Enforcement the last known address or whereabouts or the last known employer of any deserting parent from whom the office is charged with collecting child support.

(2) In providing this information, the Department of Finance and Administration shall not allow the office to examine the tax return, except that the Department of Finance and Administration shall disclose the taxpayer's tax return, personal and business, when compelled by an order of any Arkansas circuit court or the Supreme Court in any case or controversy before that court.

(f) (1) Nothing in this section shall be construed to prohibit the Department of Finance and Administration from disclosing from any return or other record maintained by the secretary to the Student Loan Guarantee Foundation of Arkansas, the last known address or whereabouts or the last known employer of any person from whom the Student Loan Guarantee Foundation of Arkansas is charged with collecting a student loan indebtedness. (2) In providing this information the Department of Finance and Administration shall not allow the Student Loan Guarantee Foundation of Arkansas to examine the tax return.

(1) Nothing in this section shall be construed to prohibit the Department of Finance and Administration from disclosing from any return or other record maintained by the secretary to the Student Loan Guarantee Foundation of Arkansas, the last known address or whereabouts or the last known employer of any person from whom the Student Loan Guarantee Foundation of Arkansas is charged with collecting a student loan indebtedness.

(2) In providing this information the Department of Finance and Administration shall not allow the Student Loan Guarantee Foundation of Arkansas to examine the tax return.

(g) (1) Nothing in this section shall be construed to prohibit the Department of Finance and Administration from disclosing from any return or other record maintained by the secretary to the Division of Higher Education or any Arkansas public institution of higher education the last known address or whereabouts or the last known employer of any person from whom these institutions are charged with collecting student indebtedness. (2) In providing this information, the Department of Finance and Administration shall not allow the Division of Higher Education or the Arkansas public institutions of higher education to examine the tax return.

(1) Nothing in this section shall be construed to prohibit the Department of Finance and Administration from disclosing from any return or other record maintained by the secretary to the Division of Higher Education or any Arkansas public institution of higher education the last known address or whereabouts or the last known employer of any person from whom these institutions are charged with collecting student indebtedness.

(2) In providing this information, the Department of Finance and Administration shall not allow the Division of Higher Education or the Arkansas public institutions of higher education to examine the tax return.

Amended by Act 2019, No. 910,§ 3748, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3747, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3746, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3745, eff. 7/1/2019.

Amended by Act 2017, No. 824,§ 18, eff. 7/1/2017.

Acts 1929, No. 118, Art. 8, § 40; Pope's Dig., § 14063; Acts 1939, No. 38, § 1; 1947, No. 335, § 1; 1981, No. 903, § 1; 1983, No. 673, § 1; A.S.A. 1947, § 84-2046; Acts 1993, No. 1018, § 1; 1995, No. 1184, § 37; 2007, No. 827, § 219.
Ark. Code Ann. § 26-52-412 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-412
Admission tickets sold by schools, universities, and colleges
Status: in_force

(a) Gross receipts or gross proceeds from the sale of tickets for admission to athletic events and interscholastic activities at public and private elementary and secondary schools in this state shall be exempt from the provisions of the Arkansas gross receipts tax. (b) Gross receipts or gross proceeds from the sale of tickets for admission to athletic events at universities and colleges in this state, whether or not supported by public funds, shall be exempt from the provisions of the Arkansas gross receipts tax. Acts 1973, No. 516, § 2; A.S.A. 1947, § 84-1942; Acts 1995, No. 124, § 2.

(a) Gross receipts or gross proceeds from the sale of tickets for admission to athletic events and interscholastic activities at public and private elementary and secondary schools in this state shall be exempt from the provisions of the Arkansas gross receipts tax.

(b) Gross receipts or gross proceeds from the sale of tickets for admission to athletic events at universities and colleges in this state, whether or not supported by public funds, shall be exempt from the provisions of the Arkansas gross receipts tax.

Acts 1973, No. 516, § 2; A.S.A. 1947, § 84-1942; Acts 1995, No. 124, § 2.
Ark. Code Ann. § 26-55-205 — AR Code / Title 26 / Chapter 55 / Subchapter 2 / Section 26-55-205
Levy of tax
Status: in_force

(a) There is levied a privilege or excise tax of eight and one-half cents (81/2¢) on each gallon of motor fuel as defined in this subchapter, sold or used in this state, or purchased for sale or use in this state, to be computed in the manner hereinafter set forth. (b) In addition to the tax levied in subsection (a) of this section, there is levied an excise tax of one cent (1¢) on each gallon of motor fuel as defined in this subchapter, sold or used in this state, or purchased for sale or use in this state, to be computed in the manner hereinafter set forth. Acts 1941, No. 383, § 4; 1943, No. 253, § 1; 1953, No. 112, § 12; 1965 (1st Ex. Sess.), No. 41, § 1; 1967, No. 198, § 2; 1973, No. 445, § 1; 1979, No. 437, § 1; A.S.A. 1947, §§ 75-1106, 75-1269; Acts 1989, No. 821, § 10.

(a) There is levied a privilege or excise tax of eight and one-half cents (81/2¢) on each gallon of motor fuel as defined in this subchapter, sold or used in this state, or purchased for sale or use in this state, to be computed in the manner hereinafter set forth.

(b) In addition to the tax levied in subsection (a) of this section, there is levied an excise tax of one cent (1¢) on each gallon of motor fuel as defined in this subchapter, sold or used in this state, or purchased for sale or use in this state, to be computed in the manner hereinafter set forth.

Acts 1941, No. 383, § 4; 1943, No. 253, § 1; 1953, No. 112, § 12; 1965 (1st Ex. Sess.), No. 41, § 1; 1967, No. 198, § 2; 1973, No. 445, § 1; 1979, No. 437, § 1; A.S.A. 1947, §§ 75-1106, 75-1269; Acts 1989, No. 821, § 10.
Ark. Code Ann. § 26-56-226 — AR Code / Title 26 / Chapter 56 / Subchapter 2 / Section 26-56-226
Penalty for improper use of dyed distillate special fuel
Status: in_force

(a) (1) The Secretary of the Department of Finance and Administration upon finding a motor vehicle using or utilizing dyed distillate special fuel for the purpose of operating that motor vehicle not excepted in § 26-56-225 , shall: (A) Assess all taxes due the state at the total per-gallon tax rates set out in this chapter upon all fuel that could be contained in the fuel supply tank or tanks of that motor vehicle, if filled to capacity; and (B) Assess a penalty of ten dollars ($10.00) per gallon on all the fuel that could be contained in the fuel supply tank or tanks of the motor vehicle, if filled to capacity. (2) Further, if any dyed distillate special fuel is found in any fuel storage tank or fuel storage facility outside of the terminal utilized by the operator of that motor vehicle, or any other person, for the purpose of fueling that motor vehicle, the secretary shall: (A) For taxation purposes, make an assessment based on the entire amount of the fuel that could be contained in the fuel storage tank or fuel storage facility, if filled to capacity, at the total per-gallon tax rates set out in this chapter; and (B) Assess a penalty of ten dollars ($10.00) per gallon on all the fuels that could be contained in the fuel storage tank or fuel storage facility, if filled to capacity, if the fuels are utilized by the operator of that motor vehicle, or are utilized by any other person, for the purpose of fueling that motor vehicle. (b) (1) (A) The presence of any amount of dyed distillate special fuel in the fuel supply tank of any motor vehicle not excepted in § 26-56-225 , or in a fuel storage tank or fuel storage facility outside of the terminal utilized by the operator of the motor vehicle, or any other person, for the purpose of fueling that motor vehicle shall create a rebuttable presumption that the entire amount of fuel that could be contained in the fuel supply tank of the motor vehicle, or that could be contained in the fuel storage tank or fuel storage facility, has been, or is being, used or utilized for taxable purposes. (B) Thus the entire amount of the fuel that could be contained in the tank and facility, if filled to capacity, shall be susceptible to full distillate special fuel taxation. (2) The assessments shall be made against the operator or any other person the secretary deems responsible for the usage or utilization of the dyed distillate special fuel in that motor vehicle. (c) All penalties authorized by this section shall be in addition to all other penalties provided in this chapter and in the Arkansas Tax Procedure Act, § 26-18-101 et seq. Amended by Act 2019, No. 910,§ 4062, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4061, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4060, eff. 7/1/2019. Acts 1995, No. 954, § 1.

(a) (1) The Secretary of the Department of Finance and Administration upon finding a motor vehicle using or utilizing dyed distillate special fuel for the purpose of operating that motor vehicle not excepted in § 26-56-225 , shall: (A) Assess all taxes due the state at the total per-gallon tax rates set out in this chapter upon all fuel that could be contained in the fuel supply tank or tanks of that motor vehicle, if filled to capacity; and (B) Assess a penalty of ten dollars ($10.00) per gallon on all the fuel that could be contained in the fuel supply tank or tanks of the motor vehicle, if filled to capacity. (2) Further, if any dyed distillate special fuel is found in any fuel storage tank or fuel storage facility outside of the terminal utilized by the operator of that motor vehicle, or any other person, for the purpose of fueling that motor vehicle, the secretary shall: (A) For taxation purposes, make an assessment based on the entire amount of the fuel that could be contained in the fuel storage tank or fuel storage facility, if filled to capacity, at the total per-gallon tax rates set out in this chapter; and (B) Assess a penalty of ten dollars ($10.00) per gallon on all the fuels that could be contained in the fuel storage tank or fuel storage facility, if filled to capacity, if the fuels are utilized by the operator of that motor vehicle, or are utilized by any other person, for the purpose of fueling that motor vehicle.

(1) The Secretary of the Department of Finance and Administration upon finding a motor vehicle using or utilizing dyed distillate special fuel for the purpose of operating that motor vehicle not excepted in § 26-56-225 , shall: (A) Assess all taxes due the state at the total per-gallon tax rates set out in this chapter upon all fuel that could be contained in the fuel supply tank or tanks of that motor vehicle, if filled to capacity; and (B) Assess a penalty of ten dollars ($10.00) per gallon on all the fuel that could be contained in the fuel supply tank or tanks of the motor vehicle, if filled to capacity.

(A) Assess all taxes due the state at the total per-gallon tax rates set out in this chapter upon all fuel that could be contained in the fuel supply tank or tanks of that motor vehicle, if filled to capacity; and

(B) Assess a penalty of ten dollars ($10.00) per gallon on all the fuel that could be contained in the fuel supply tank or tanks of the motor vehicle, if filled to capacity.

(2) Further, if any dyed distillate special fuel is found in any fuel storage tank or fuel storage facility outside of the terminal utilized by the operator of that motor vehicle, or any other person, for the purpose of fueling that motor vehicle, the secretary shall: (A) For taxation purposes, make an assessment based on the entire amount of the fuel that could be contained in the fuel storage tank or fuel storage facility, if filled to capacity, at the total per-gallon tax rates set out in this chapter; and (B) Assess a penalty of ten dollars ($10.00) per gallon on all the fuels that could be contained in the fuel storage tank or fuel storage facility, if filled to capacity, if the fuels are utilized by the operator of that motor vehicle, or are utilized by any other person, for the purpose of fueling that motor vehicle.

(A) For taxation purposes, make an assessment based on the entire amount of the fuel that could be contained in the fuel storage tank or fuel storage facility, if filled to capacity, at the total per-gallon tax rates set out in this chapter; and

(B) Assess a penalty of ten dollars ($10.00) per gallon on all the fuels that could be contained in the fuel storage tank or fuel storage facility, if filled to capacity, if the fuels are utilized by the operator of that motor vehicle, or are utilized by any other person, for the purpose of fueling that motor vehicle.

(b) (1) (A) The presence of any amount of dyed distillate special fuel in the fuel supply tank of any motor vehicle not excepted in § 26-56-225 , or in a fuel storage tank or fuel storage facility outside of the terminal utilized by the operator of the motor vehicle, or any other person, for the purpose of fueling that motor vehicle shall create a rebuttable presumption that the entire amount of fuel that could be contained in the fuel supply tank of the motor vehicle, or that could be contained in the fuel storage tank or fuel storage facility, has been, or is being, used or utilized for taxable purposes. (B) Thus the entire amount of the fuel that could be contained in the tank and facility, if filled to capacity, shall be susceptible to full distillate special fuel taxation. (2) The assessments shall be made against the operator or any other person the secretary deems responsible for the usage or utilization of the dyed distillate special fuel in that motor vehicle.

(1) (A) The presence of any amount of dyed distillate special fuel in the fuel supply tank of any motor vehicle not excepted in § 26-56-225 , or in a fuel storage tank or fuel storage facility outside of the terminal utilized by the operator of the motor vehicle, or any other person, for the purpose of fueling that motor vehicle shall create a rebuttable presumption that the entire amount of fuel that could be contained in the fuel supply tank of the motor vehicle, or that could be contained in the fuel storage tank or fuel storage facility, has been, or is being, used or utilized for taxable purposes. (B) Thus the entire amount of the fuel that could be contained in the tank and facility, if filled to capacity, shall be susceptible to full distillate special fuel taxation.

(A) The presence of any amount of dyed distillate special fuel in the fuel supply tank of any motor vehicle not excepted in § 26-56-225 , or in a fuel storage tank or fuel storage facility outside of the terminal utilized by the operator of the motor vehicle, or any other person, for the purpose of fueling that motor vehicle shall create a rebuttable presumption that the entire amount of fuel that could be contained in the fuel supply tank of the motor vehicle, or that could be contained in the fuel storage tank or fuel storage facility, has been, or is being, used or utilized for taxable purposes.

(B) Thus the entire amount of the fuel that could be contained in the tank and facility, if filled to capacity, shall be susceptible to full distillate special fuel taxation.

(2) The assessments shall be made against the operator or any other person the secretary deems responsible for the usage or utilization of the dyed distillate special fuel in that motor vehicle.

(c) All penalties authorized by this section shall be in addition to all other penalties provided in this chapter and in the Arkansas Tax Procedure Act, § 26-18-101 et seq.

Amended by Act 2019, No. 910,§ 4062, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4061, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4060, eff. 7/1/2019.

Acts 1995, No. 954, § 1.
Ark. Code Ann. § 26-18-502 — AR Code / Title 26 / Chapter 18 / Subchapter 5 / Section 26-18-502
Transferee liability
Status: in_force

(a) The liability, at law or in equity, of the transferee of property of any person liable for any tax imposed by a law of the State of Arkansas shall be the same as that of the transferor and may be assessed and collected from the transferee in the same manner and subject to the same provisions as the transferor. (b) The period of limitation for assessment of any liability of a transferee or a fiduciary shall be within one (1) year after the expiration of the period of limitation for assessment against the transferor. (c) As used in this section, unless the context otherwise requires, "transferee" includes the donee, heir, legatee, devisee, and distributee and, with respect to estate tax, also includes any person who is personally liable for any part of the tax. Acts 1979, No. 401, § 42; A.S.A. 1947, § 84-4742.

(a) The liability, at law or in equity, of the transferee of property of any person liable for any tax imposed by a law of the State of Arkansas shall be the same as that of the transferor and may be assessed and collected from the transferee in the same manner and subject to the same provisions as the transferor.

(b) The period of limitation for assessment of any liability of a transferee or a fiduciary shall be within one (1) year after the expiration of the period of limitation for assessment against the transferor.

(c) As used in this section, unless the context otherwise requires, "transferee" includes the donee, heir, legatee, devisee, and distributee and, with respect to estate tax, also includes any person who is personally liable for any part of the tax.

Acts 1979, No. 401, § 42; A.S.A. 1947, § 84-4742.
Ark. Code Ann. § 26-52-450 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-450
Utilities used for qualifying agricultural structures and qualifying aquaculture and horticulture equipment - Definitions
Status: in_force

(a) As used in this section: (1) "Aquaculture" means the active cultivation of domesticated fish; (2) "Domesticated fish" means fish that are spawned, grown, managed, harvested, and marketed on an annual, semiannual, biennial, or short-term basis in waters that are confined within a pond, tank, or lake that is situated entirely on the premises of a single owner and that, except under abnormal flood conditions, are in no way connected by water or with any other: (A) Flowing stream or body of water; or (B) Body of water not situated on the premises of the owner; (3) (A) "Horticulture" means the initial production and cultivation of fruits, vegetables, tree nuts, trees, shrubs, vines, and florist stock. (B) "Horticulture" does not include the cultivation of fruits, vegetables, tree nuts, trees, shrubs, vines, and florist stock at a retail or wholesale facility from which the items are sold; (4) "Qualifying agricultural structure" means the following: (A) A poultry or livestock facility used for commercial production, including without limitation a broiler or turkey grow-out house, laying house, hatching unit, nursery unit, breeding house, farrowing unit, and feed-out house; (B) A cattle and dairy facility, including without limitation a milking parlor, milk collection unit, and refrigeration unit; and (C) A greenhouse used for commercial production; (5) "Qualifying aquaculture or horticulture equipment" means: (A) A cooling unit, collection unit, or irrigation equipment used in a commercial horticulture operation; (B) Equipment used to pump and aerate a pond used in a commercial aquaculture operation; and (C) A holding and sorting tank used in a commercial aquaculture operation; and (6) "Utility" means the following: (A) Electricity; (B) Liquefied petroleum gas; and (C) Natural gas. (b) (1) Beginning January 1, 2014, the gross receipts or gross proceeds derived from the sale of a utility used by the following are exempt from the gross receipts tax levied by this chapter, and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.: (A) A qualifying agricultural structure used for a commercial purpose; and (B) Qualifying aquaculture or horticulture equipment operated for a commercial purpose. (2) A utility sold for any purpose other than the purposes stated in subdivision (b)(1) of this section is subject to the full gross receipts tax levied by this chapter, and the full compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (c) (1) A utility subject to the exemption provided under this section shall be separately metered from a utility used for any other purpose by the taxpayer. (2) However, the rules promulgated under subsection (e) of this section may establish additional or alternate requirements for the metering of utilities under this section. (d) Before allowing the exemption of a utility under this section, the Secretary of the Department of Finance and Administration may require a seller of a utility to obtain a certificate from the taxpayer in the form prescribed by the secretary, certifying that the taxpayer is eligible for the exemption. (e) The secretary shall promulgate rules for the proper administration of this section. Amended by Act 2019, No. 910,§ 3860, eff. 7/1/2019. Added by Act 2013, No. 1441,§ 1, eff. 8/16/2013.

(a) As used in this section: (1) "Aquaculture" means the active cultivation of domesticated fish; (2) "Domesticated fish" means fish that are spawned, grown, managed, harvested, and marketed on an annual, semiannual, biennial, or short-term basis in waters that are confined within a pond, tank, or lake that is situated entirely on the premises of a single owner and that, except under abnormal flood conditions, are in no way connected by water or with any other: (A) Flowing stream or body of water; or (B) Body of water not situated on the premises of the owner; (3) (A) "Horticulture" means the initial production and cultivation of fruits, vegetables, tree nuts, trees, shrubs, vines, and florist stock. (B) "Horticulture" does not include the cultivation of fruits, vegetables, tree nuts, trees, shrubs, vines, and florist stock at a retail or wholesale facility from which the items are sold; (4) "Qualifying agricultural structure" means the following: (A) A poultry or livestock facility used for commercial production, including without limitation a broiler or turkey grow-out house, laying house, hatching unit, nursery unit, breeding house, farrowing unit, and feed-out house; (B) A cattle and dairy facility, including without limitation a milking parlor, milk collection unit, and refrigeration unit; and (C) A greenhouse used for commercial production; (5) "Qualifying aquaculture or horticulture equipment" means: (A) A cooling unit, collection unit, or irrigation equipment used in a commercial horticulture operation; (B) Equipment used to pump and aerate a pond used in a commercial aquaculture operation; and (C) A holding and sorting tank used in a commercial aquaculture operation; and (6) "Utility" means the following: (A) Electricity; (B) Liquefied petroleum gas; and (C) Natural gas.

(1) "Aquaculture" means the active cultivation of domesticated fish;

(2) "Domesticated fish" means fish that are spawned, grown, managed, harvested, and marketed on an annual, semiannual, biennial, or short-term basis in waters that are confined within a pond, tank, or lake that is situated entirely on the premises of a single owner and that, except under abnormal flood conditions, are in no way connected by water or with any other: (A) Flowing stream or body of water; or (B) Body of water not situated on the premises of the owner;

(A) Flowing stream or body of water; or

(B) Body of water not situated on the premises of the owner;

(3) (A) "Horticulture" means the initial production and cultivation of fruits, vegetables, tree nuts, trees, shrubs, vines, and florist stock. (B) "Horticulture" does not include the cultivation of fruits, vegetables, tree nuts, trees, shrubs, vines, and florist stock at a retail or wholesale facility from which the items are sold;

(A) "Horticulture" means the initial production and cultivation of fruits, vegetables, tree nuts, trees, shrubs, vines, and florist stock.

(B) "Horticulture" does not include the cultivation of fruits, vegetables, tree nuts, trees, shrubs, vines, and florist stock at a retail or wholesale facility from which the items are sold;

(4) "Qualifying agricultural structure" means the following: (A) A poultry or livestock facility used for commercial production, including without limitation a broiler or turkey grow-out house, laying house, hatching unit, nursery unit, breeding house, farrowing unit, and feed-out house; (B) A cattle and dairy facility, including without limitation a milking parlor, milk collection unit, and refrigeration unit; and (C) A greenhouse used for commercial production;

(A) A poultry or livestock facility used for commercial production, including without limitation a broiler or turkey grow-out house, laying house, hatching unit, nursery unit, breeding house, farrowing unit, and feed-out house;

(B) A cattle and dairy facility, including without limitation a milking parlor, milk collection unit, and refrigeration unit; and

(C) A greenhouse used for commercial production;

(5) "Qualifying aquaculture or horticulture equipment" means: (A) A cooling unit, collection unit, or irrigation equipment used in a commercial horticulture operation; (B) Equipment used to pump and aerate a pond used in a commercial aquaculture operation; and (C) A holding and sorting tank used in a commercial aquaculture operation; and

(A) A cooling unit, collection unit, or irrigation equipment used in a commercial horticulture operation;

(B) Equipment used to pump and aerate a pond used in a commercial aquaculture operation; and

(C) A holding and sorting tank used in a commercial aquaculture operation; and

(6) "Utility" means the following: (A) Electricity; (B) Liquefied petroleum gas; and (C) Natural gas.

(A) Electricity;

(B) Liquefied petroleum gas; and

(C) Natural gas.

(b) (1) Beginning January 1, 2014, the gross receipts or gross proceeds derived from the sale of a utility used by the following are exempt from the gross receipts tax levied by this chapter, and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.: (A) A qualifying agricultural structure used for a commercial purpose; and (B) Qualifying aquaculture or horticulture equipment operated for a commercial purpose. (2) A utility sold for any purpose other than the purposes stated in subdivision (b)(1) of this section is subject to the full gross receipts tax levied by this chapter, and the full compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

(1) Beginning January 1, 2014, the gross receipts or gross proceeds derived from the sale of a utility used by the following are exempt from the gross receipts tax levied by this chapter, and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.: (A) A qualifying agricultural structure used for a commercial purpose; and (B) Qualifying aquaculture or horticulture equipment operated for a commercial purpose.

(A) A qualifying agricultural structure used for a commercial purpose; and

(B) Qualifying aquaculture or horticulture equipment operated for a commercial purpose.

(2) A utility sold for any purpose other than the purposes stated in subdivision (b)(1) of this section is subject to the full gross receipts tax levied by this chapter, and the full compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

(c) (1) A utility subject to the exemption provided under this section shall be separately metered from a utility used for any other purpose by the taxpayer. (2) However, the rules promulgated under subsection (e) of this section may establish additional or alternate requirements for the metering of utilities under this section.

(1) A utility subject to the exemption provided under this section shall be separately metered from a utility used for any other purpose by the taxpayer.

(2) However, the rules promulgated under subsection (e) of this section may establish additional or alternate requirements for the metering of utilities under this section.

(d) Before allowing the exemption of a utility under this section, the Secretary of the Department of Finance and Administration may require a seller of a utility to obtain a certificate from the taxpayer in the form prescribed by the secretary, certifying that the taxpayer is eligible for the exemption.

(e) The secretary shall promulgate rules for the proper administration of this section.

Amended by Act 2019, No. 910,§ 3860, eff. 7/1/2019.

Added by Act 2013, No. 1441,§ 1, eff. 8/16/2013.
Ark. Code Ann. § 26-82-103 — AR Code / Title 26 / Chapter 82 / Section 26-82-103
Authority to levy tax
Status: in_force

(a) (1) The governing body of a city or county may adopt an ordinance levying a local sales 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 to pay project costs of an economic development project located within the levying entity or near the levying entity if still located within the state. (2) (A) The ordinance may levy multiple local sales and use taxes. (B) However, there shall not be in effect at any one (1) time local sales and use taxes levied under this chapter at an aggregate rate greater than one percent (1%). (b) A certified copy of the ordinance authorizing the levy of a local sales and use tax shall be provided to the Secretary of the Department of Finance and Administration as soon as practicable after the adoption of the ordinance. (c) The local entity shall: (1) Determine the maximum amount of revenue to be generated by each local sales and use tax levied under this chapter; and (2) State in the levying ordinance the maximum amount of revenue to be generated by each local sales and use tax levied under this chapter. (d) (1) The local sales and use tax levied under this chapter shall expire when the maximum amount of revenue determined under subdivision (c)(1) of this section has been collected as determined under this subsection. (2) (A) Except as otherwise provided in § 26-82-106 , to provide for the accomplishment of the administrative duties of the secretary, the local sales and use tax shall terminate on the first day of the calendar quarter after the expiration of ninety (90) days from the date there is filed with the secretary a written statement signed by the chief executive officer of the city or county levying the local sales and use tax and identifying the local sales and use tax to be terminated. (B) In the statement described in subdivision (d)(2)(A) of this section, the city or county levying the local sales and use tax shall certify that it has received the maximum amount of revenue stated in the levying ordinance. (3) The chief executive officer of the city or county shall file the certification required under this subsection not later than thirty (30) days after the receipt of the maximum amount of revenue stated in the levying ordinance. (4) Upon the termination of a local sales and use tax under this subsection, any surplus tax collections that may have accumulated from the local sales and use tax shall be transferred to the general fund of the city or county. Amended by Act 2019, No. 910,§ 4468, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4467, eff. 7/1/2019. Acts 2011, No. 828, § 1.

(a) (1) The governing body of a city or county may adopt an ordinance levying a local sales 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 to pay project costs of an economic development project located within the levying entity or near the levying entity if still located within the state. (2) (A) The ordinance may levy multiple local sales and use taxes. (B) However, there shall not be in effect at any one (1) time local sales and use taxes levied under this chapter at an aggregate rate greater than one percent (1%).

(1) The governing body of a city or county may adopt an ordinance levying a local sales 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 to pay project costs of an economic development project located within the levying entity or near the levying entity if still located within the state.

(2) (A) The ordinance may levy multiple local sales and use taxes. (B) However, there shall not be in effect at any one (1) time local sales and use taxes levied under this chapter at an aggregate rate greater than one percent (1%).

(A) The ordinance may levy multiple local sales and use taxes.

(B) However, there shall not be in effect at any one (1) time local sales and use taxes levied under this chapter at an aggregate rate greater than one percent (1%).

(b) A certified copy of the ordinance authorizing the levy of a local sales and use tax shall be provided to the Secretary of the Department of Finance and Administration as soon as practicable after the adoption of the ordinance.

(c) The local entity shall: (1) Determine the maximum amount of revenue to be generated by each local sales and use tax levied under this chapter; and (2) State in the levying ordinance the maximum amount of revenue to be generated by each local sales and use tax levied under this chapter.

(1) Determine the maximum amount of revenue to be generated by each local sales and use tax levied under this chapter; and

(2) State in the levying ordinance the maximum amount of revenue to be generated by each local sales and use tax levied under this chapter.

(d) (1) The local sales and use tax levied under this chapter shall expire when the maximum amount of revenue determined under subdivision (c)(1) of this section has been collected as determined under this subsection. (2) (A) Except as otherwise provided in § 26-82-106 , to provide for the accomplishment of the administrative duties of the secretary, the local sales and use tax shall terminate on the first day of the calendar quarter after the expiration of ninety (90) days from the date there is filed with the secretary a written statement signed by the chief executive officer of the city or county levying the local sales and use tax and identifying the local sales and use tax to be terminated. (B) In the statement described in subdivision (d)(2)(A) of this section, the city or county levying the local sales and use tax shall certify that it has received the maximum amount of revenue stated in the levying ordinance. (3) The chief executive officer of the city or county shall file the certification required under this subsection not later than thirty (30) days after the receipt of the maximum amount of revenue stated in the levying ordinance. (4) Upon the termination of a local sales and use tax under this subsection, any surplus tax collections that may have accumulated from the local sales and use tax shall be transferred to the general fund of the city or county.

(1) The local sales and use tax levied under this chapter shall expire when the maximum amount of revenue determined under subdivision (c)(1) of this section has been collected as determined under this subsection.

(2) (A) Except as otherwise provided in § 26-82-106 , to provide for the accomplishment of the administrative duties of the secretary, the local sales and use tax shall terminate on the first day of the calendar quarter after the expiration of ninety (90) days from the date there is filed with the secretary a written statement signed by the chief executive officer of the city or county levying the local sales and use tax and identifying the local sales and use tax to be terminated. (B) In the statement described in subdivision (d)(2)(A) of this section, the city or county levying the local sales and use tax shall certify that it has received the maximum amount of revenue stated in the levying ordinance.

(A) Except as otherwise provided in § 26-82-106 , to provide for the accomplishment of the administrative duties of the secretary, the local sales and use tax shall terminate on the first day of the calendar quarter after the expiration of ninety (90) days from the date there is filed with the secretary a written statement signed by the chief executive officer of the city or county levying the local sales and use tax and identifying the local sales and use tax to be terminated.

(B) In the statement described in subdivision (d)(2)(A) of this section, the city or county levying the local sales and use tax shall certify that it has received the maximum amount of revenue stated in the levying ordinance.

(3) The chief executive officer of the city or county shall file the certification required under this subsection not later than thirty (30) days after the receipt of the maximum amount of revenue stated in the levying ordinance.

(4) Upon the termination of a local sales and use tax under this subsection, any surplus tax collections that may have accumulated from the local sales and use tax shall be transferred to the general fund of the city or county.

Amended by Act 2019, No. 910,§ 4468, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4467, eff. 7/1/2019.

Acts 2011, No. 828, § 1.
Ark. Code Ann. § 26-56-310 — AR Code / Title 26 / Chapter 56 / Subchapter 3 / Section 26-56-310
Surrender of license or permit - Discontinuance of business
Status: in_force

(a) Whenever any person to whom a liquefied gas special fuels supplier's license, dealer's license, or liquefied gas special fuels user's permit has been issued, discontinues to supply, sell, or use liquefied gas special fuels within the state, the person shall notify the Secretary of the Department of Finance and Administration in writing of that fact within thirty (30) days thereafter and surrender his or her license or permit to the secretary. (b) No person surrendering any such license or permit shall be entitled to any refund of any of the fees previously paid. Amended by Act 2019, No. 910,§ 4087, eff. 7/1/2019. Acts 1965 (1st Ex. Sess.), No. 40, ch. 3, § 9; A.S.A. 1947, § 75-1262.

(a) Whenever any person to whom a liquefied gas special fuels supplier's license, dealer's license, or liquefied gas special fuels user's permit has been issued, discontinues to supply, sell, or use liquefied gas special fuels within the state, the person shall notify the Secretary of the Department of Finance and Administration in writing of that fact within thirty (30) days thereafter and surrender his or her license or permit to the secretary.

(b) No person surrendering any such license or permit shall be entitled to any refund of any of the fees previously paid.

Amended by Act 2019, No. 910,§ 4087, eff. 7/1/2019.

Acts 1965 (1st Ex. Sess.), No. 40, ch. 3, § 9; A.S.A. 1947, § 75-1262.
Ark. Code Ann. § 26-57-1202 — AR Code / Title 26 / Chapter 57 / Subchapter 12 / Section 26-57-1202
Administration of law
Status: in_force

The provisions of this subchapter will be subject to 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,§ 37, eff. 1/1/2023. Amended by Act 2019, No. 910,§ 4204, eff. 7/1/2019. Acts 1997, No. 928, § 2.

The provisions of this subchapter will be subject to 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,§ 37, eff. 1/1/2023.

Amended by Act 2019, No. 910,§ 4204, eff. 7/1/2019.

Acts 1997, No. 928, § 2.
Ark. Code Ann. § 26-2-114 — AR Code / Title 26 / Chapter 2 / Section 26-2-114
Taxpayer suit to recover taxes lost by corruption in office
Status: in_force

(a) If any taxpayer in any county in this state has knowledge of corruption in office whereby the State of Arkansas, or any county therein, has been deprived of its just revenues, he or she shall have the right, in his or her own name as a taxpayer, to institute legal proceedings against the officer, by a petition to the circuit judge sitting in equity, setting forth the facts and nature of the corrupt acts, together with exhibits and proofs, and the petition shall be verified by affidavit of the petitioner. (b) Upon ten (10) days' notice to the defendant, the cause shall proceed as other causes. It shall be heard, tried, and determined at the first court after the petition has been filed if the required notice has been given. (c) (1) The proceedings authorized by this section shall be summary. However, if it shall appear to the circuit court that the ends of justice require it, a continuance may be granted to either party to the next term of the circuit court, but not thereafter. (2) The party to whom the continuance is granted shall be required to enter into additional bond, the amount to be fixed and the security to be approved by the circuit court. (d) (1) Upon the trial, if it shall appear that the official acts of the officer are corrupt and fraudulent and by those acts and doings he or she shall have defrauded the State of Arkansas, or any county therein, of its just revenues, then a decree shall be entered against him or her ousting him or her from his or her office and declaring it to be vacant, and for all moneys which he or she may have unlawfully detained. (2) If, upon the hearing of the cause, it shall appear that the defendant is not guilty and has not committed the fraudulent acts complained of, and that the state and the county have not been deprived of their revenues as complained of by the petitioner, then a decree shall be entered according to the facts and, also, a decree shall be entered against the petitioner and his or her securities for any sums of money which the defendant may have actually lost by reason of the proceeding. (e) Before any such cause shall be heard, the petitioner shall enter into bond to the defendant with security, to be approved by the circuit judge, in a sufficient sum to pay any damage that the defendant might sustain by the proceedings. Acts 1879, No. 76, § 3, p. 107; C. & M. Dig., §§ 10199-10202; Pope's Dig., §§ 13982-13985; A.S.A. 1947, § 84-1613.

(a) If any taxpayer in any county in this state has knowledge of corruption in office whereby the State of Arkansas, or any county therein, has been deprived of its just revenues, he or she shall have the right, in his or her own name as a taxpayer, to institute legal proceedings against the officer, by a petition to the circuit judge sitting in equity, setting forth the facts and nature of the corrupt acts, together with exhibits and proofs, and the petition shall be verified by affidavit of the petitioner.

(b) Upon ten (10) days' notice to the defendant, the cause shall proceed as other causes. It shall be heard, tried, and determined at the first court after the petition has been filed if the required notice has been given.

(c) (1) The proceedings authorized by this section shall be summary. However, if it shall appear to the circuit court that the ends of justice require it, a continuance may be granted to either party to the next term of the circuit court, but not thereafter. (2) The party to whom the continuance is granted shall be required to enter into additional bond, the amount to be fixed and the security to be approved by the circuit court.

(1) The proceedings authorized by this section shall be summary. However, if it shall appear to the circuit court that the ends of justice require it, a continuance may be granted to either party to the next term of the circuit court, but not thereafter.

(2) The party to whom the continuance is granted shall be required to enter into additional bond, the amount to be fixed and the security to be approved by the circuit court.

(d) (1) Upon the trial, if it shall appear that the official acts of the officer are corrupt and fraudulent and by those acts and doings he or she shall have defrauded the State of Arkansas, or any county therein, of its just revenues, then a decree shall be entered against him or her ousting him or her from his or her office and declaring it to be vacant, and for all moneys which he or she may have unlawfully detained. (2) If, upon the hearing of the cause, it shall appear that the defendant is not guilty and has not committed the fraudulent acts complained of, and that the state and the county have not been deprived of their revenues as complained of by the petitioner, then a decree shall be entered according to the facts and, also, a decree shall be entered against the petitioner and his or her securities for any sums of money which the defendant may have actually lost by reason of the proceeding.

(1) Upon the trial, if it shall appear that the official acts of the officer are corrupt and fraudulent and by those acts and doings he or she shall have defrauded the State of Arkansas, or any county therein, of its just revenues, then a decree shall be entered against him or her ousting him or her from his or her office and declaring it to be vacant, and for all moneys which he or she may have unlawfully detained.

(2) If, upon the hearing of the cause, it shall appear that the defendant is not guilty and has not committed the fraudulent acts complained of, and that the state and the county have not been deprived of their revenues as complained of by the petitioner, then a decree shall be entered according to the facts and, also, a decree shall be entered against the petitioner and his or her securities for any sums of money which the defendant may have actually lost by reason of the proceeding.

(e) Before any such cause shall be heard, the petitioner shall enter into bond to the defendant with security, to be approved by the circuit judge, in a sufficient sum to pay any damage that the defendant might sustain by the proceedings.

Acts 1879, No. 76, § 3, p. 107; C. & M. Dig., §§ 10199-10202; Pope's Dig., §§ 13982-13985; A.S.A. 1947, § 84-1613.
Ark. Code Ann. § 26-26-1114 — AR Code / Title 26 / Chapter 26 / Subchapter 11 / Section 26-26-1114
Assessment of personal property taxes by mail or by telephone
Status: in_force

(a) For any assessment of personal property taxes, a taxpayer may assess the personal property taxes by mail, by telephone, on any available county-owned or county-affiliated website, or in person. (b) (1) The county assessor shall permit assessment of real and personal property of individuals by telephone without a signature verification under oath. (2) The assessment by telephone shall not apply to business, commercial, and industrial real and personal property assessments. (3) (A) The county assessor shall mail to individuals assessing personal property by telephone, within five (5) working days from the date of assessment by telephone, an assessment containing a certification, which shall be provided by the county collector, indicating whether all required personal property taxes have been paid. (B) The county assessor shall provide, if requested, proof of assessment for each motor vehicle assessed and proof of said payment information appropriate for motor vehicle registration renewal by mail. (c) The Director of the Assessment Coordination Division shall promulgate rules for the administration of this section. The forms and rules promulgated by the director shall apply to all counties in the state. Amended by Act 2021, No. 278,§ 3, eff. 7/28/2021. Amended by Act 2019, No. 315,§ 2957, eff. 7/24/2019. Acts 1989, No. 517, § 1; 1991, No. 291, § 1; 1993, No. 1261, § 1.

(a) For any assessment of personal property taxes, a taxpayer may assess the personal property taxes by mail, by telephone, on any available county-owned or county-affiliated website, or in person.

(b) (1) The county assessor shall permit assessment of real and personal property of individuals by telephone without a signature verification under oath. (2) The assessment by telephone shall not apply to business, commercial, and industrial real and personal property assessments. (3) (A) The county assessor shall mail to individuals assessing personal property by telephone, within five (5) working days from the date of assessment by telephone, an assessment containing a certification, which shall be provided by the county collector, indicating whether all required personal property taxes have been paid. (B) The county assessor shall provide, if requested, proof of assessment for each motor vehicle assessed and proof of said payment information appropriate for motor vehicle registration renewal by mail.

(1) The county assessor shall permit assessment of real and personal property of individuals by telephone without a signature verification under oath.

(2) The assessment by telephone shall not apply to business, commercial, and industrial real and personal property assessments.

(3) (A) The county assessor shall mail to individuals assessing personal property by telephone, within five (5) working days from the date of assessment by telephone, an assessment containing a certification, which shall be provided by the county collector, indicating whether all required personal property taxes have been paid. (B) The county assessor shall provide, if requested, proof of assessment for each motor vehicle assessed and proof of said payment information appropriate for motor vehicle registration renewal by mail.

(A) The county assessor shall mail to individuals assessing personal property by telephone, within five (5) working days from the date of assessment by telephone, an assessment containing a certification, which shall be provided by the county collector, indicating whether all required personal property taxes have been paid.

(B) The county assessor shall provide, if requested, proof of assessment for each motor vehicle assessed and proof of said payment information appropriate for motor vehicle registration renewal by mail.

(c) The Director of the Assessment Coordination Division shall promulgate rules for the administration of this section. The forms and rules promulgated by the director shall apply to all counties in the state.

Amended by Act 2021, No. 278,§ 3, eff. 7/28/2021.

Amended by Act 2019, No. 315,§ 2957, eff. 7/24/2019.

Acts 1989, No. 517, § 1; 1991, No. 291, § 1; 1993, No. 1261, § 1.
Ark. Code Ann. § 26-57-1003 — AR Code / Title 26 / Chapter 57 / Subchapter 10 / Section 26-57-1003
Election not to register
Status: in_force

(a) Any person selling tangible personal property through a vending device, and who elects not to register as a vending device operator, shall: (1) Surrender any gross receipts tax permits issued by the Secretary of the Department of Finance and Administration, unless the permit is needed to report taxable sales other than sales through a vending device; and (2) (A) Pay the Arkansas gross receipts tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., the Arkansas compensating use tax under the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and any applicable local sales and use taxes to the person's vendor on all purchases of tangible personal property purchased for resale through a vending device. (B) (i) The sale-for-resale exemption provided in § 26-52-401(12) shall not apply to purchases of tangible personal property for resale through vending devices unless the purchaser is registered with the secretary as a vending device operator. (ii) However, any person not registered as a vending device operator who maintains property in inventory for subsequent resale on which the state and local sales and use taxes have not been paid, and who subsequently withdraws that property from inventory for sale through a vending device, shall report and pay the state and local sales and use taxes on the person's purchase price of the property withdrawn from inventory. (b) Any person selling property through vending devices who has paid the state and local sales and use taxes in the manner provided by this section shall not be required to collect and remit state or local sales tax on sales of tangible personal property through the vending device. (c) Any person who elects to pay tax on tangible personal property sold through vending devices in accordance with the provisions of this section and who manufactures the product which is withdrawn from stock for resale through a vending device shall pay the taxes due under this section by multiplying the tax rate by the selling price for which the person would sell the product to another for resale through a vending device. Amended by Act 2019, No. 910,§ 4200, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4199, eff. 7/1/2019. Acts 1995, No. 934, § 3, 5.

(a) Any person selling tangible personal property through a vending device, and who elects not to register as a vending device operator, shall: (1) Surrender any gross receipts tax permits issued by the Secretary of the Department of Finance and Administration, unless the permit is needed to report taxable sales other than sales through a vending device; and (2) (A) Pay the Arkansas gross receipts tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., the Arkansas compensating use tax under the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and any applicable local sales and use taxes to the person's vendor on all purchases of tangible personal property purchased for resale through a vending device. (B) (i) The sale-for-resale exemption provided in § 26-52-401(12) shall not apply to purchases of tangible personal property for resale through vending devices unless the purchaser is registered with the secretary as a vending device operator. (ii) However, any person not registered as a vending device operator who maintains property in inventory for subsequent resale on which the state and local sales and use taxes have not been paid, and who subsequently withdraws that property from inventory for sale through a vending device, shall report and pay the state and local sales and use taxes on the person's purchase price of the property withdrawn from inventory.

(1) Surrender any gross receipts tax permits issued by the Secretary of the Department of Finance and Administration, unless the permit is needed to report taxable sales other than sales through a vending device; and

(2) (A) Pay the Arkansas gross receipts tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., the Arkansas compensating use tax under the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and any applicable local sales and use taxes to the person's vendor on all purchases of tangible personal property purchased for resale through a vending device. (B) (i) The sale-for-resale exemption provided in § 26-52-401(12) shall not apply to purchases of tangible personal property for resale through vending devices unless the purchaser is registered with the secretary as a vending device operator. (ii) However, any person not registered as a vending device operator who maintains property in inventory for subsequent resale on which the state and local sales and use taxes have not been paid, and who subsequently withdraws that property from inventory for sale through a vending device, shall report and pay the state and local sales and use taxes on the person's purchase price of the property withdrawn from inventory.

(A) Pay the Arkansas gross receipts tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., the Arkansas compensating use tax under the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and any applicable local sales and use taxes to the person's vendor on all purchases of tangible personal property purchased for resale through a vending device.

(B) (i) The sale-for-resale exemption provided in § 26-52-401(12) shall not apply to purchases of tangible personal property for resale through vending devices unless the purchaser is registered with the secretary as a vending device operator. (ii) However, any person not registered as a vending device operator who maintains property in inventory for subsequent resale on which the state and local sales and use taxes have not been paid, and who subsequently withdraws that property from inventory for sale through a vending device, shall report and pay the state and local sales and use taxes on the person's purchase price of the property withdrawn from inventory.

(i) The sale-for-resale exemption provided in § 26-52-401(12) shall not apply to purchases of tangible personal property for resale through vending devices unless the purchaser is registered with the secretary as a vending device operator.

(ii) However, any person not registered as a vending device operator who maintains property in inventory for subsequent resale on which the state and local sales and use taxes have not been paid, and who subsequently withdraws that property from inventory for sale through a vending device, shall report and pay the state and local sales and use taxes on the person's purchase price of the property withdrawn from inventory.

(b) Any person selling property through vending devices who has paid the state and local sales and use taxes in the manner provided by this section shall not be required to collect and remit state or local sales tax on sales of tangible personal property through the vending device.

(c) Any person who elects to pay tax on tangible personal property sold through vending devices in accordance with the provisions of this section and who manufactures the product which is withdrawn from stock for resale through a vending device shall pay the taxes due under this section by multiplying the tax rate by the selling price for which the person would sell the product to another for resale through a vending device.

Amended by Act 2019, No. 910,§ 4200, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4199, eff. 7/1/2019.

Acts 1995, No. 934, § 3, 5.
Ark. Code Ann. § 26-51-1008 — AR Code / Title 26 / Chapter 51 / Subchapter 10 / Section 26-51-1008
Credit granted - Surface water conversion within critical areas
Status: in_force

(a) For projects located within critical groundwater areas, counties contiguous to counties with areas designated as critical ground water areas, and Chicot County, there shall be allowed a credit against the tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq., to an approved applicant for the reduction of groundwater use by substitution of surface water for water used for industrial, commercial, agricultural, or recreational purposes. (b) (1) For agricultural or recreational projects, there shall be allowed a tax credit to each approved applicant not to exceed the lesser of fifty percent (50%) of the project cost incurred or thirty-five thousand dollars ($35,000). (2) (A) The amount of tax credit allowed to each approved applicant per project that may be used for a taxable year may not exceed the lesser of: (i) The amount of individual or corporate income tax otherwise due; or (ii) Eighteen thousand dollars ($18,000). (B) If the approved applicant is a pass-through entity such as a partnership, a limited liability company taxed as a partnership, a Subchapter S corporation, or a fiduciary, the amount of tax credit that may be used for a taxable year shall not exceed the lesser of: (i) The aggregate amount of individual or corporate income tax otherwise due by all members of the pass-through entity; or (ii) Eighteen thousand dollars ($18,000). (3) Any unused tax credit may be carried over for a maximum of fifteen (15) consecutive taxable years following the taxable year in which the credit originated. (c) (1) For industrial or commercial projects, there shall be allowed a tax credit to each approved applicant not to exceed the lesser of fifty percent (50%) of the project cost incurred or one million dollars ($1,000,000). (2) (A) The amount of tax credit allowed to each approved applicant per project that may be used for a taxable year may not exceed the lesser of: (i) The amount of individual or corporate income tax otherwise due; or (ii) Two hundred thousand dollars ($200,000). (B) If the approved applicant is a pass-through entity such as a partnership, a limited liability company taxed as a partnership, a Subchapter S corporation, or a fiduciary, the amount of tax credit that may be used for a taxable year shall not exceed the lesser of: (i) The aggregate amount of individual or corporate income tax otherwise due by all members of the pass-through entity; or (ii) Eighteen thousand dollars ($18,000). (3) Any unused tax credit may be carried over for a maximum of fifteen (15) consecutive taxable years following the taxable year in which the credit originated. Amended by Act 2023, No. 814,§ 1, eff. 1/1/2023, app. for tax years beginning on or after January 1, 2023. Amended by Act 2021, No. 875,§ 3, eff. for tax years beginning on or after January 1, 2021. Acts 1995, No. 341, § 9; 1997, No. 421, § 1; 1999, No. 765, § 1; 2011, No. 631, § 6.

(a) For projects located within critical groundwater areas, counties contiguous to counties with areas designated as critical ground water areas, and Chicot County, there shall be allowed a credit against the tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq., to an approved applicant for the reduction of groundwater use by substitution of surface water for water used for industrial, commercial, agricultural, or recreational purposes.

(b) (1) For agricultural or recreational projects, there shall be allowed a tax credit to each approved applicant not to exceed the lesser of fifty percent (50%) of the project cost incurred or thirty-five thousand dollars ($35,000). (2) (A) The amount of tax credit allowed to each approved applicant per project that may be used for a taxable year may not exceed the lesser of: (i) The amount of individual or corporate income tax otherwise due; or (ii) Eighteen thousand dollars ($18,000). (B) If the approved applicant is a pass-through entity such as a partnership, a limited liability company taxed as a partnership, a Subchapter S corporation, or a fiduciary, the amount of tax credit that may be used for a taxable year shall not exceed the lesser of: (i) The aggregate amount of individual or corporate income tax otherwise due by all members of the pass-through entity; or (ii) Eighteen thousand dollars ($18,000). (3) Any unused tax credit may be carried over for a maximum of fifteen (15) consecutive taxable years following the taxable year in which the credit originated.

(1) For agricultural or recreational projects, there shall be allowed a tax credit to each approved applicant not to exceed the lesser of fifty percent (50%) of the project cost incurred or thirty-five thousand dollars ($35,000).

(2) (A) The amount of tax credit allowed to each approved applicant per project that may be used for a taxable year may not exceed the lesser of: (i) The amount of individual or corporate income tax otherwise due; or (ii) Eighteen thousand dollars ($18,000). (B) If the approved applicant is a pass-through entity such as a partnership, a limited liability company taxed as a partnership, a Subchapter S corporation, or a fiduciary, the amount of tax credit that may be used for a taxable year shall not exceed the lesser of: (i) The aggregate amount of individual or corporate income tax otherwise due by all members of the pass-through entity; or (ii) Eighteen thousand dollars ($18,000).

(A) The amount of tax credit allowed to each approved applicant per project that may be used for a taxable year may not exceed the lesser of: (i) The amount of individual or corporate income tax otherwise due; or (ii) Eighteen thousand dollars ($18,000).

(i) The amount of individual or corporate income tax otherwise due; or

(ii) Eighteen thousand dollars ($18,000).

(B) If the approved applicant is a pass-through entity such as a partnership, a limited liability company taxed as a partnership, a Subchapter S corporation, or a fiduciary, the amount of tax credit that may be used for a taxable year shall not exceed the lesser of: (i) The aggregate amount of individual or corporate income tax otherwise due by all members of the pass-through entity; or (ii) Eighteen thousand dollars ($18,000).

(i) The aggregate amount of individual or corporate income tax otherwise due by all members of the pass-through entity; or

(ii) Eighteen thousand dollars ($18,000).

(3) Any unused tax credit may be carried over for a maximum of fifteen (15) consecutive taxable years following the taxable year in which the credit originated.

(c) (1) For industrial or commercial projects, there shall be allowed a tax credit to each approved applicant not to exceed the lesser of fifty percent (50%) of the project cost incurred or one million dollars ($1,000,000). (2) (A) The amount of tax credit allowed to each approved applicant per project that may be used for a taxable year may not exceed the lesser of: (i) The amount of individual or corporate income tax otherwise due; or (ii) Two hundred thousand dollars ($200,000). (B) If the approved applicant is a pass-through entity such as a partnership, a limited liability company taxed as a partnership, a Subchapter S corporation, or a fiduciary, the amount of tax credit that may be used for a taxable year shall not exceed the lesser of: (i) The aggregate amount of individual or corporate income tax otherwise due by all members of the pass-through entity; or (ii) Eighteen thousand dollars ($18,000). (3) Any unused tax credit may be carried over for a maximum of fifteen (15) consecutive taxable years following the taxable year in which the credit originated.

(1) For industrial or commercial projects, there shall be allowed a tax credit to each approved applicant not to exceed the lesser of fifty percent (50%) of the project cost incurred or one million dollars ($1,000,000).

(2) (A) The amount of tax credit allowed to each approved applicant per project that may be used for a taxable year may not exceed the lesser of: (i) The amount of individual or corporate income tax otherwise due; or (ii) Two hundred thousand dollars ($200,000). (B) If the approved applicant is a pass-through entity such as a partnership, a limited liability company taxed as a partnership, a Subchapter S corporation, or a fiduciary, the amount of tax credit that may be used for a taxable year shall not exceed the lesser of: (i) The aggregate amount of individual or corporate income tax otherwise due by all members of the pass-through entity; or (ii) Eighteen thousand dollars ($18,000).

(A) The amount of tax credit allowed to each approved applicant per project that may be used for a taxable year may not exceed the lesser of: (i) The amount of individual or corporate income tax otherwise due; or (ii) Two hundred thousand dollars ($200,000).

(i) The amount of individual or corporate income tax otherwise due; or

(ii) Two hundred thousand dollars ($200,000).

(B) If the approved applicant is a pass-through entity such as a partnership, a limited liability company taxed as a partnership, a Subchapter S corporation, or a fiduciary, the amount of tax credit that may be used for a taxable year shall not exceed the lesser of: (i) The aggregate amount of individual or corporate income tax otherwise due by all members of the pass-through entity; or (ii) Eighteen thousand dollars ($18,000).

(i) The aggregate amount of individual or corporate income tax otherwise due by all members of the pass-through entity; or

(ii) Eighteen thousand dollars ($18,000).

(3) Any unused tax credit may be carried over for a maximum of fifteen (15) consecutive taxable years following the taxable year in which the credit originated.

Amended by Act 2023, No. 814,§ 1, eff. 1/1/2023, app. for tax years beginning on or after January 1, 2023.

Amended by Act 2021, No. 875,§ 3, eff. for tax years beginning on or after January 1, 2021.

Acts 1995, No. 341, § 9; 1997, No. 421, § 1; 1999, No. 765, § 1; 2011, No. 631, § 6.
Ark. Code Ann. § 26-51-708 — AR Code / Title 26 / Chapter 51 / Subchapter 7 / Section 26-51-708
Patent and copyright royalties
Status: in_force

(a) Patent and copyright royalties are allocable to this state: (1) if and to the extent that the patent or copyright is utilized by the payer in this state, or (2) if and to the extent that the patent or copyright is utilized by the payer in a state in which the taxpayer is not taxable and the taxpayer's commercial domicile is in this state. (b) A patent is utilized in a state to the extent that it is employed in production, fabrication, manufacturing, or other processing in the state or to the extent that a patented product is produced in the state. If the basis of receipts from patent royalties does not permit allocation to states or if the accounting procedures do not reflect states of utilization, the patent is utilized in the state in which the taxpayer's commercial domicile is located. (c) A copyright is utilized in a state to the extent that printing or other publication originates in the state. If the basis of receipts from copyright royalties does not permit allocation to states or if the accounting procedures do not reflect states of utilization, the copyright is utilized in the state in which the taxpayer's commercial domicile is located. Acts 1961, No. 413, § 8; A.S.A. 1947, § 84-2062.

(a) Patent and copyright royalties are allocable to this state: (1) if and to the extent that the patent or copyright is utilized by the payer in this state, or (2) if and to the extent that the patent or copyright is utilized by the payer in a state in which the taxpayer is not taxable and the taxpayer's commercial domicile is in this state.

(1) if and to the extent that the patent or copyright is utilized by the payer in this state, or

(2) if and to the extent that the patent or copyright is utilized by the payer in a state in which the taxpayer is not taxable and the taxpayer's commercial domicile is in this state.

(b) A patent is utilized in a state to the extent that it is employed in production, fabrication, manufacturing, or other processing in the state or to the extent that a patented product is produced in the state. If the basis of receipts from patent royalties does not permit allocation to states or if the accounting procedures do not reflect states of utilization, the patent is utilized in the state in which the taxpayer's commercial domicile is located.

(c) A copyright is utilized in a state to the extent that printing or other publication originates in the state. If the basis of receipts from copyright royalties does not permit allocation to states or if the accounting procedures do not reflect states of utilization, the copyright is utilized in the state in which the taxpayer's commercial domicile is located.

Acts 1961, No. 413, § 8; A.S.A. 1947, § 84-2062.
Ark. Code Ann. § 26-51-710 — AR Code / Title 26 / Chapter 51 / Subchapter 7 / Section 26-51-710
[Repealed]
Status: repealed

Repealed by Act 2019, No. 822,§ 8, eff. 1/1/2021. Acts 1961, No. 413, § 10; A.S.A. 1947, § 84-2064.

Repealed by Act 2019, No. 822,§ 8, eff. 1/1/2021.

Acts 1961, No. 413, § 10; A.S.A. 1947, § 84-2064.
Ark. Code Ann. § 26-63-401 — AR Code / Title 26 / Chapter 63 / Subchapter 4 / Section 26-63-401
Definitions
Status: in_force

As used in this subchapter: (1) "Camping fee" means a fee for furnishing a camping space or trailer space on less than a month-to-month basis; (2) "Special event" means any attraction, festival, or other event of not more than fourteen (14) days' duration; (3) (A) "Tourist attraction" means a theme park, a water park, a water slide, a river boat or lake boat cruise or excursion, a local sightseeing or excursion tour, a helicopter tour, an excursion railroad, a carriage ride, horse racing, dog racing, car racing, an indoor or outdoor play or music show, folk center, observation tower, a privately owned or operated museum, a privately owned historic site or building, or a natural formation such as a spring, bridge, rock formation, cave, or cavern. (B) "Tourist attraction" does not include: (i) A special event; (ii) An event of a school, college, or university; or (iii) An event of a restaurant, coffee shop, dinner theater which admits dinner guests only, cafe, cafeteria, or any other public eating establishment that is open for business every month of the year; and (4) (A) "Watercraft" means a boat, canoe, kayak, sailboat, party barge, raft, jet ski, houseboat, or amphibious vehicle. (B) "Watercraft" does not include a tug boat or barge. Acts 2007, No. 182, § 1.

As used in this subchapter:

(1) "Camping fee" means a fee for furnishing a camping space or trailer space on less than a month-to-month basis;

(2) "Special event" means any attraction, festival, or other event of not more than fourteen (14) days' duration;

(3) (A) "Tourist attraction" means a theme park, a water park, a water slide, a river boat or lake boat cruise or excursion, a local sightseeing or excursion tour, a helicopter tour, an excursion railroad, a carriage ride, horse racing, dog racing, car racing, an indoor or outdoor play or music show, folk center, observation tower, a privately owned or operated museum, a privately owned historic site or building, or a natural formation such as a spring, bridge, rock formation, cave, or cavern. (B) "Tourist attraction" does not include: (i) A special event; (ii) An event of a school, college, or university; or (iii) An event of a restaurant, coffee shop, dinner theater which admits dinner guests only, cafe, cafeteria, or any other public eating establishment that is open for business every month of the year; and

(A) "Tourist attraction" means a theme park, a water park, a water slide, a river boat or lake boat cruise or excursion, a local sightseeing or excursion tour, a helicopter tour, an excursion railroad, a carriage ride, horse racing, dog racing, car racing, an indoor or outdoor play or music show, folk center, observation tower, a privately owned or operated museum, a privately owned historic site or building, or a natural formation such as a spring, bridge, rock formation, cave, or cavern.

(B) "Tourist attraction" does not include: (i) A special event; (ii) An event of a school, college, or university; or (iii) An event of a restaurant, coffee shop, dinner theater which admits dinner guests only, cafe, cafeteria, or any other public eating establishment that is open for business every month of the year; and

(i) A special event;

(ii) An event of a school, college, or university; or

(iii) An event of a restaurant, coffee shop, dinner theater which admits dinner guests only, cafe, cafeteria, or any other public eating establishment that is open for business every month of the year; and

(4) (A) "Watercraft" means a boat, canoe, kayak, sailboat, party barge, raft, jet ski, houseboat, or amphibious vehicle. (B) "Watercraft" does not include a tug boat or barge.

(A) "Watercraft" means a boat, canoe, kayak, sailboat, party barge, raft, jet ski, houseboat, or amphibious vehicle.

(B) "Watercraft" does not include a tug boat or barge.

Acts 2007, No. 182, § 1.
Ark. Code Ann. § 26-51-1015 — AR Code / Title 26 / Chapter 51 / Subchapter 10 / Section 26-51-1015
Transfer of credit
Status: in_force

(a) The income tax credits allowed under this subchapter may be transferred. (b) A transferee from an original approved applicant under this subchapter is entitled to an income tax credit under this subchapter only to the extent the income tax credit is still available to and has not previously been used by the transferor. (c) A transferee of income tax credits under this subchapter that seeks to qualify for the income tax credits provided in this subchapter shall obtain and attach to the transferee's income tax return for the years the income tax credit is claimed a certified statement from the transferor stating the: (1) Name and address of the original purchaser and all transferees; (2) Tax identification number of all persons entitled to any portion of the original income tax credit; (3) Original date the income tax credit was approved; (4) Amount of the income tax credit associated with the transfer of the income tax credit; (5) Original amount of the income tax credit; and (6) Remaining amount of the income tax credit that is available for use by the transferee. (d) A transferee under this section is subject to the carry-over provisions provided in this subchapter based on the taxable year in which the income tax credit originated. (e) (1) If a project is not completed or maintained for the total number of years required under § 26-51-1011 , the transferor that originally received the income tax credit under this subchapter is responsible for refunding the income tax credit to the Department of Finance and Administration as provided in § 26-51-1011 . (2) The transferee of an income tax credit under this subchapter is not liable for the repayment of the income tax credit allowed under this subchapter if the transferor that originally received the income tax credit fails to complete or maintain the project under § 26-51-1011 . (f) An owner or holder that assigns part or all of an income tax credit under this section shall perfect the transfer by notifying the department in writing within thirty (30) calendar days following the effective date of the transfer and shall provide any information as may be required by the department to administer and carry out this subchapter and to ensure proper tracking of the ownership of the unused income tax credit. Added by Act 2019, No. 1073,§ 1, eff. for tax years beginning on or after 1/1/2020.

(a) The income tax credits allowed under this subchapter may be transferred.

(b) A transferee from an original approved applicant under this subchapter is entitled to an income tax credit under this subchapter only to the extent the income tax credit is still available to and has not previously been used by the transferor.

(c) A transferee of income tax credits under this subchapter that seeks to qualify for the income tax credits provided in this subchapter shall obtain and attach to the transferee's income tax return for the years the income tax credit is claimed a certified statement from the transferor stating the: (1) Name and address of the original purchaser and all transferees; (2) Tax identification number of all persons entitled to any portion of the original income tax credit; (3) Original date the income tax credit was approved; (4) Amount of the income tax credit associated with the transfer of the income tax credit; (5) Original amount of the income tax credit; and (6) Remaining amount of the income tax credit that is available for use by the transferee.

(1) Name and address of the original purchaser and all transferees;

(2) Tax identification number of all persons entitled to any portion of the original income tax credit;

(3) Original date the income tax credit was approved;

(4) Amount of the income tax credit associated with the transfer of the income tax credit;

(5) Original amount of the income tax credit; and

(6) Remaining amount of the income tax credit that is available for use by the transferee.

(d) A transferee under this section is subject to the carry-over provisions provided in this subchapter based on the taxable year in which the income tax credit originated.

(e) (1) If a project is not completed or maintained for the total number of years required under § 26-51-1011 , the transferor that originally received the income tax credit under this subchapter is responsible for refunding the income tax credit to the Department of Finance and Administration as provided in § 26-51-1011 . (2) The transferee of an income tax credit under this subchapter is not liable for the repayment of the income tax credit allowed under this subchapter if the transferor that originally received the income tax credit fails to complete or maintain the project under § 26-51-1011 .

(1) If a project is not completed or maintained for the total number of years required under § 26-51-1011 , the transferor that originally received the income tax credit under this subchapter is responsible for refunding the income tax credit to the Department of Finance and Administration as provided in § 26-51-1011 .

(2) The transferee of an income tax credit under this subchapter is not liable for the repayment of the income tax credit allowed under this subchapter if the transferor that originally received the income tax credit fails to complete or maintain the project under § 26-51-1011 .

(f) An owner or holder that assigns part or all of an income tax credit under this section shall perfect the transfer by notifying the department in writing within thirty (30) calendar days following the effective date of the transfer and shall provide any information as may be required by the department to administer and carry out this subchapter and to ensure proper tracking of the ownership of the unused income tax credit.

Added by Act 2019, No. 1073,§ 1, eff. for tax years beginning on or after 1/1/2020.
Ark. Code Ann. § 26-51-308 — AR Code / Title 26 / Chapter 51 / Subchapter 3 / Section 26-51-308
Trusts for qualified deferred compensation plans exempt
Status: in_force

An organization or trust described in 26 U.S.C. § 401(a) , as in effect on January 1, 2009, is exempt from income taxation under the Income Tax Act of 1929, § 26-51-101 et seq. Acts 1959, No. 202, § 6; 1983, No. 379, § 14; A.S.A. 1947, § 84-2053; Acts 2007, No. 218, § 13; 2009, No. 372, § 3.

An organization or trust described in 26 U.S.C. § 401(a) , as in effect on January 1, 2009, is exempt from income taxation under the Income Tax Act of 1929, § 26-51-101 et seq.

Acts 1959, No. 202, § 6; 1983, No. 379, § 14; A.S.A. 1947, § 84-2053; Acts 2007, No. 218, § 13; 2009, No. 372, § 3.
Ark. Code Ann. § 26-52-411 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-411
Admission tickets sold by municipalities and counties
Status: in_force

The gross receipts or gross proceeds derived by municipalities and counties of this state from the following are exempt from the excise tax levied by this chapter: (1) Sale of tickets or admissions to places of amusement or to athletic, entertainment, or recreational events; (2) Fees for the privilege of having access to or the use of amusement, entertainment, athletic, or recreational facilities; and (3) (A) Free or complimentary passes, tickets, dues, or fees for access to or the use of amusement, athletic, entertainment, or recreational facilities. (B) Free or complimentary passes, tickets, dues, or fees described in subdivision (3)(A) of this section are declared to have a value equivalent to the sale price of passes, tickets, dues, or fees of like kind. Acts 1981, No. 509, § 1; A.S.A. 1947, § 84-1904.11; Acts 2007, No. 657, § 1.

The gross receipts or gross proceeds derived by municipalities and counties of this state from the following are exempt from the excise tax levied by this chapter:

(1) Sale of tickets or admissions to places of amusement or to athletic, entertainment, or recreational events;

(2) Fees for the privilege of having access to or the use of amusement, entertainment, athletic, or recreational facilities; and

(3) (A) Free or complimentary passes, tickets, dues, or fees for access to or the use of amusement, athletic, entertainment, or recreational facilities. (B) Free or complimentary passes, tickets, dues, or fees described in subdivision (3)(A) of this section are declared to have a value equivalent to the sale price of passes, tickets, dues, or fees of like kind.

(A) Free or complimentary passes, tickets, dues, or fees for access to or the use of amusement, athletic, entertainment, or recreational facilities.

(B) Free or complimentary passes, tickets, dues, or fees described in subdivision (3)(A) of this section are declared to have a value equivalent to the sale price of passes, tickets, dues, or fees of like kind.

Acts 1981, No. 509, § 1; A.S.A. 1947, § 84-1904.11; Acts 2007, No. 657, § 1.
Ark. Code Ann. § 26-81-102 — AR Code / Title 26 / Chapter 81 / Section 26-81-102
Applicability to other laws
Status: in_force

(a) This chapter is intended to supplement existing laws and to authorize the levy of the tax authorized hereby without resort to or reliance upon any other law. (b) Any county which is authorized to levy a tax under this chapter may levy such tax without regard to whether such county, or any municipality located therein, has in effect a sales and use tax or taxes. Acts 1991, No. 738, § 9.

(a) This chapter is intended to supplement existing laws and to authorize the levy of the tax authorized hereby without resort to or reliance upon any other law.

(b) Any county which is authorized to levy a tax under this chapter may levy such tax without regard to whether such county, or any municipality located therein, has in effect a sales and use tax or taxes.

Acts 1991, No. 738, § 9.
Ark. Code Ann. § 26-18-503 — AR Code / Title 26 / Chapter 18 / Subchapter 5 / Section 26-18-503
Remittance of taxes
Status: in_force

(a) When a return of tax is required to be filed, the person required to make the return shall, without assessment or notice and demand from the Secretary of the Department of Finance and Administration, pay the tax to the secretary at the time and place fixed for filing the return, determined without regard to any extension of time for filing the return. (b) All remittances required to be paid under any state tax law shall be made payable to the Department of Finance and Administration by bank draft, check, cashier's check, money order, or money. The secretary shall issue a receipt, if requested, to the taxpayer for every cash payment. No remittance, other than cash, is a final discharge of liability due the secretary until it has been paid in cash. Acts 1979, No. 401, § 9; A.S.A. 1947, § 84-4709.

(a) When a return of tax is required to be filed, the person required to make the return shall, without assessment or notice and demand from the Secretary of the Department of Finance and Administration, pay the tax to the secretary at the time and place fixed for filing the return, determined without regard to any extension of time for filing the return.

(b) All remittances required to be paid under any state tax law shall be made payable to the Department of Finance and Administration by bank draft, check, cashier's check, money order, or money. The secretary shall issue a receipt, if requested, to the taxpayer for every cash payment. No remittance, other than cash, is a final discharge of liability due the secretary until it has been paid in cash.

Acts 1979, No. 401, § 9; A.S.A. 1947, § 84-4709.
Ark. Code Ann. § 26-52-402 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-402
Certain machinery and equipment - Definitions
Status: in_force

(a) There is specifically exempted from the tax imposed by this chapter the following: (1) (A) Gross receipts or gross proceeds derived from the sale of tangible personal property consisting of machinery and equipment used directly in producing, manufacturing, fabricating, assembling, processing, finishing, or packaging of articles of commerce at manufacturing or processing plants or facilities in the State of Arkansas, including facilities and plants for manufacturing of feed, processing of poultry or eggs, or both, and livestock, and the hatching of poultry, but only to the extent that the machinery and equipment is purchased and used for the purposes set forth in this subdivision (a)(1). (B) The machinery and equipment will be exempt under this subdivision (a)(1) if it is purchased and used to create new manufacturing or processing plants or facilities within this state or to expand existing manufacturing or processing plants or facilities within this state; (2) (A) Machinery purchased to replace existing machinery and used directly in producing, manufacturing, fabricating, assembling, processing, finishing, or packaging of articles of commerce at manufacturing or processing plants or facilities in this state will be exempt under this subdivision (a)(2). (B) (i) As used in subdivision (a)(2)(A) of this section, "machinery purchased to replace existing machinery" means that substantially all of the machinery and equipment required to perform an essential function is physically replaced with new machinery. (ii) As used in subdivision (a)(2)(B)(i) of this section, "substantially" is intended to exclude routine repairs and maintenance and partial replacements that do not improve efficiency or extend the useful life of the entire machine, but it is not intended to mean that foundations and minor components that can be economically adapted, rebuilt, or refurbished must be completely replaced when replacement would be more expensive or impracticable than adapting, rebuilding, or refurbishing the old foundation or minor components. (C) It is the intent of this subdivision (a)(2) to provide the exemptions in subdivision (a)(1) of this section and this subdivision (a)(2) as incentives to encourage the location of new manufacturing plants in Arkansas, the expansion of existing manufacturing plants in Arkansas, and the modernization of existing manufacturing plants in Arkansas through the replacement of old, inefficient, or technologically obsolete machinery and equipment; and (3) (A) Gross receipts or gross proceeds derived from the sale of tangible personal property consisting of machinery and equipment required by state or federal law, rules, or regulations to be installed and utilized by manufacturing and processing plants or facilities, cities, or towns in this state to prevent or reduce air or water pollution or contamination that might otherwise result from the operation of the plant, facility, city, or town. (B) As used in this subdivision (a)(3), "machinery and equipment required by state or federal law, rules, or regulations to be installed and utilized by manufacturing and processing plants or facilities" includes: (i) Machinery and equipment required by state or federal law, rules, or regulations to be used in the refining of petroleum-based products to remove sulfur pollutants from the refined product; and (ii) Any repair parts and repair labor for machinery or equipment required by state or federal law, rules, or regulations to be used in the refining of petroleum-based products to remove sulfur pollutants from the refined product. (b) As used in this section: (1) "Articles of commerce" means: (A) An item to be placed on the market for retail sale; (B) A printed item that is produced for a specific customer in response to a special order; or (C) An item that becomes a recognizable integral part of an item described in subdivision (b)(1)(A) or subdivision (b)(1)(B) of this section; and (2) "Manufacturing" or "processing" refers to and includes those operations commonly understood within their ordinary meaning and shall also include: (A) Mining; (B) Quarrying; (C) Refining; (D) Extracting oil and gas; (E) Cotton ginning; (F) Drying of rice, soybeans, and other grains; (G) Manufacturing of feed; (H) Processing of poultry or eggs and livestock and the hatching of poultry; (I) Printing of all kinds, types, and characters, including the services of overprinting and photographic processing incidental to printing; (J) Processing of scrap metal into grades and bales for further processing into steel and other metals; (K) Retreading of tires for automobiles, trucks, and other mobile equipment powered by electrical or internal combustion engines or motors; (L) Rebuilding or remanufacturing of used parts for automobiles, trucks, and other mobile equipment powered by electrical or internal combustion engines or motors if the rebuilt or remanufactured parts are not sold directly to the consumer but are sold for resale; and (M) Producing of protective coatings which increase the quality and durability of a finished product. (c) (1) (A) It is the intent of this section to exempt only the machinery and equipment as shall be used directly in the actual manufacturing or processing operation at any time from the initial stage when actual manufacturing or processing begins through the completion of the finished article of commerce and the packaging of the finished end product. (B) As used in this subsection, "directly" is used to limit the exemption to only the machinery and equipment used in actual production during processing, fabricating, or assembling raw materials or semifinished materials into the form in which the personal property is to be sold. (2) For purposes of this subsection, the following definitions, specific inclusions, and specific exclusions shall apply and represent the intent of the General Assembly as to its interpretation of the term "used directly": (A) (i) Machinery and equipment used in actual production includes machinery and equipment that meet all other applicable requirements and which cause a recognizable and measurable mechanical, chemical, electrical, or electronic action to take place as a necessary and integral part of manufacturing, the absence of which would cause the manufacturing operation to cease. (ii) "Directly" does not mean that the machinery and equipment must come into direct physical contact with any of the materials that become necessary and integral parts of the finished product. (iii) Machinery and equipment which handle raw, semifinished, or finished materials or property before the manufacturing process begins are not used directly in the manufacturing process. (iv) Machinery and equipment which are necessary for purposes of storing the finished product are not used directly in the manufacturing process. (v) Machinery and equipment used to transport or handle a product while manufacturing is taking place are used directly; (B) Machinery and equipment "used directly" in the manufacturing process includes without limitation the following: (i) Molds, frames, cavities, and forms that determine the physical characteristics of the finished product or its packaging material at any stage of the manufacturing process; (ii) Dies, tools, and devices attached to or a part of a unit of machinery that determine the physical characteristics of the finished product or its packaging material at any stage of the manufacturing process; (iii) Testing equipment to measure the quality of the finished product at any stage of the manufacturing process; (iv) Computers and related peripheral equipment that directly control or measure the manufacturing process; (v) Machinery and equipment that produce steam, electricity, or chemical catalysts and solutions that are essential to the manufacturing process but which are consumed during the course of the manufacturing process and do not become necessary and integral parts of the finished product; and (vi) Sand and other proppants used to complete a new oil or gas well or to re-complete, redrill, or expand an existing oil or gas well; and (C) Machinery and equipment "used directly" in the manufacturing process shall not include the following: (i) Hand tools; (ii) Except as provided in §§ 26-52-447 and 26-53-149 , machinery, equipment, and tools used in maintaining and repairing any type of machinery and equipment; (iii) Transportation equipment, including conveyors, used solely before or after the manufacturing process has been started or completed; (iv) Office machines and equipment, including computers and related peripheral equipment not directly used in controlling or measuring the manufacturing process; (v) Buildings; (vi) Machinery and equipment used in administrative, accounting, sales, or other such activities of the business; (vii) All furniture; and (viii) All other machinery and equipment not used directly in manufacturing or processing operations as defined in this section. (d) The Secretary of the Department of Finance and Administration may promulgate rules for the orderly and efficient administration of this section. Amended by Act 2023, No. 646,§ 1, eff. 10/1/2023. Amended by Act 2021, No. 880,§ 3, eff. 7/1/2021. Amended by Act 2021, No. 880,§ 2, eff. 7/1/2021. Amended by Act 2019, No. 315,§ 2992, eff. 7/24/2019. Amended by Act 2019, No. 315,§ 2991, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3846, eff. 7/1/2019. Amended by Act 2015, No. 1125,§ 1, eff. 10/1/2015. Amended by Act 2013, No. 233,§ 1, eff. 10/1/2013. Acts 1941, No. 386, § 4; 1967, No. 113, § 1; 1968 (1st Ex. Sess.), No. 5, § 1; 1975, No. 760, § 1; 1983, No. 791, § 1; 1983, No. 870, §§ 1, 3; 1985, No. 492, § 1; 1985, No. 543, § 1; 1985, No. 841, § 1; A.S.A. 1947, §§ 84-1904, 84-1904n; Acts 1993, No. 1250, § 1; 1997, No. 1233, § 1; 1999, No. 854, § 2; 1999, No. 1110, § 1; 2009, No. 655, § 17; 2009, No. 1208, § 1.

(a) There is specifically exempted from the tax imposed by this chapter the following: (1) (A) Gross receipts or gross proceeds derived from the sale of tangible personal property consisting of machinery and equipment used directly in producing, manufacturing, fabricating, assembling, processing, finishing, or packaging of articles of commerce at manufacturing or processing plants or facilities in the State of Arkansas, including facilities and plants for manufacturing of feed, processing of poultry or eggs, or both, and livestock, and the hatching of poultry, but only to the extent that the machinery and equipment is purchased and used for the purposes set forth in this subdivision (a)(1). (B) The machinery and equipment will be exempt under this subdivision (a)(1) if it is purchased and used to create new manufacturing or processing plants or facilities within this state or to expand existing manufacturing or processing plants or facilities within this state; (2) (A) Machinery purchased to replace existing machinery and used directly in producing, manufacturing, fabricating, assembling, processing, finishing, or packaging of articles of commerce at manufacturing or processing plants or facilities in this state will be exempt under this subdivision (a)(2). (B) (i) As used in subdivision (a)(2)(A) of this section, "machinery purchased to replace existing machinery" means that substantially all of the machinery and equipment required to perform an essential function is physically replaced with new machinery. (ii) As used in subdivision (a)(2)(B)(i) of this section, "substantially" is intended to exclude routine repairs and maintenance and partial replacements that do not improve efficiency or extend the useful life of the entire machine, but it is not intended to mean that foundations and minor components that can be economically adapted, rebuilt, or refurbished must be completely replaced when replacement would be more expensive or impracticable than adapting, rebuilding, or refurbishing the old foundation or minor components. (C) It is the intent of this subdivision (a)(2) to provide the exemptions in subdivision (a)(1) of this section and this subdivision (a)(2) as incentives to encourage the location of new manufacturing plants in Arkansas, the expansion of existing manufacturing plants in Arkansas, and the modernization of existing manufacturing plants in Arkansas through the replacement of old, inefficient, or technologically obsolete machinery and equipment; and (3) (A) Gross receipts or gross proceeds derived from the sale of tangible personal property consisting of machinery and equipment required by state or federal law, rules, or regulations to be installed and utilized by manufacturing and processing plants or facilities, cities, or towns in this state to prevent or reduce air or water pollution or contamination that might otherwise result from the operation of the plant, facility, city, or town. (B) As used in this subdivision (a)(3), "machinery and equipment required by state or federal law, rules, or regulations to be installed and utilized by manufacturing and processing plants or facilities" includes: (i) Machinery and equipment required by state or federal law, rules, or regulations to be used in the refining of petroleum-based products to remove sulfur pollutants from the refined product; and (ii) Any repair parts and repair labor for machinery or equipment required by state or federal law, rules, or regulations to be used in the refining of petroleum-based products to remove sulfur pollutants from the refined product.

(1) (A) Gross receipts or gross proceeds derived from the sale of tangible personal property consisting of machinery and equipment used directly in producing, manufacturing, fabricating, assembling, processing, finishing, or packaging of articles of commerce at manufacturing or processing plants or facilities in the State of Arkansas, including facilities and plants for manufacturing of feed, processing of poultry or eggs, or both, and livestock, and the hatching of poultry, but only to the extent that the machinery and equipment is purchased and used for the purposes set forth in this subdivision (a)(1). (B) The machinery and equipment will be exempt under this subdivision (a)(1) if it is purchased and used to create new manufacturing or processing plants or facilities within this state or to expand existing manufacturing or processing plants or facilities within this state;

(A) Gross receipts or gross proceeds derived from the sale of tangible personal property consisting of machinery and equipment used directly in producing, manufacturing, fabricating, assembling, processing, finishing, or packaging of articles of commerce at manufacturing or processing plants or facilities in the State of Arkansas, including facilities and plants for manufacturing of feed, processing of poultry or eggs, or both, and livestock, and the hatching of poultry, but only to the extent that the machinery and equipment is purchased and used for the purposes set forth in this subdivision (a)(1).

(B) The machinery and equipment will be exempt under this subdivision (a)(1) if it is purchased and used to create new manufacturing or processing plants or facilities within this state or to expand existing manufacturing or processing plants or facilities within this state;

(2) (A) Machinery purchased to replace existing machinery and used directly in producing, manufacturing, fabricating, assembling, processing, finishing, or packaging of articles of commerce at manufacturing or processing plants or facilities in this state will be exempt under this subdivision (a)(2). (B) (i) As used in subdivision (a)(2)(A) of this section, "machinery purchased to replace existing machinery" means that substantially all of the machinery and equipment required to perform an essential function is physically replaced with new machinery. (ii) As used in subdivision (a)(2)(B)(i) of this section, "substantially" is intended to exclude routine repairs and maintenance and partial replacements that do not improve efficiency or extend the useful life of the entire machine, but it is not intended to mean that foundations and minor components that can be economically adapted, rebuilt, or refurbished must be completely replaced when replacement would be more expensive or impracticable than adapting, rebuilding, or refurbishing the old foundation or minor components. (C) It is the intent of this subdivision (a)(2) to provide the exemptions in subdivision (a)(1) of this section and this subdivision (a)(2) as incentives to encourage the location of new manufacturing plants in Arkansas, the expansion of existing manufacturing plants in Arkansas, and the modernization of existing manufacturing plants in Arkansas through the replacement of old, inefficient, or technologically obsolete machinery and equipment; and

(A) Machinery purchased to replace existing machinery and used directly in producing, manufacturing, fabricating, assembling, processing, finishing, or packaging of articles of commerce at manufacturing or processing plants or facilities in this state will be exempt under this subdivision (a)(2).

(B) (i) As used in subdivision (a)(2)(A) of this section, "machinery purchased to replace existing machinery" means that substantially all of the machinery and equipment required to perform an essential function is physically replaced with new machinery. (ii) As used in subdivision (a)(2)(B)(i) of this section, "substantially" is intended to exclude routine repairs and maintenance and partial replacements that do not improve efficiency or extend the useful life of the entire machine, but it is not intended to mean that foundations and minor components that can be economically adapted, rebuilt, or refurbished must be completely replaced when replacement would be more expensive or impracticable than adapting, rebuilding, or refurbishing the old foundation or minor components.

(i) As used in subdivision (a)(2)(A) of this section, "machinery purchased to replace existing machinery" means that substantially all of the machinery and equipment required to perform an essential function is physically replaced with new machinery.

(ii) As used in subdivision (a)(2)(B)(i) of this section, "substantially" is intended to exclude routine repairs and maintenance and partial replacements that do not improve efficiency or extend the useful life of the entire machine, but it is not intended to mean that foundations and minor components that can be economically adapted, rebuilt, or refurbished must be completely replaced when replacement would be more expensive or impracticable than adapting, rebuilding, or refurbishing the old foundation or minor components.

(C) It is the intent of this subdivision (a)(2) to provide the exemptions in subdivision (a)(1) of this section and this subdivision (a)(2) as incentives to encourage the location of new manufacturing plants in Arkansas, the expansion of existing manufacturing plants in Arkansas, and the modernization of existing manufacturing plants in Arkansas through the replacement of old, inefficient, or technologically obsolete machinery and equipment; and

(3) (A) Gross receipts or gross proceeds derived from the sale of tangible personal property consisting of machinery and equipment required by state or federal law, rules, or regulations to be installed and utilized by manufacturing and processing plants or facilities, cities, or towns in this state to prevent or reduce air or water pollution or contamination that might otherwise result from the operation of the plant, facility, city, or town. (B) As used in this subdivision (a)(3), "machinery and equipment required by state or federal law, rules, or regulations to be installed and utilized by manufacturing and processing plants or facilities" includes: (i) Machinery and equipment required by state or federal law, rules, or regulations to be used in the refining of petroleum-based products to remove sulfur pollutants from the refined product; and (ii) Any repair parts and repair labor for machinery or equipment required by state or federal law, rules, or regulations to be used in the refining of petroleum-based products to remove sulfur pollutants from the refined product.

(A) Gross receipts or gross proceeds derived from the sale of tangible personal property consisting of machinery and equipment required by state or federal law, rules, or regulations to be installed and utilized by manufacturing and processing plants or facilities, cities, or towns in this state to prevent or reduce air or water pollution or contamination that might otherwise result from the operation of the plant, facility, city, or town.

(B) As used in this subdivision (a)(3), "machinery and equipment required by state or federal law, rules, or regulations to be installed and utilized by manufacturing and processing plants or facilities" includes: (i) Machinery and equipment required by state or federal law, rules, or regulations to be used in the refining of petroleum-based products to remove sulfur pollutants from the refined product; and (ii) Any repair parts and repair labor for machinery or equipment required by state or federal law, rules, or regulations to be used in the refining of petroleum-based products to remove sulfur pollutants from the refined product.

(i) Machinery and equipment required by state or federal law, rules, or regulations to be used in the refining of petroleum-based products to remove sulfur pollutants from the refined product; and

(ii) Any repair parts and repair labor for machinery or equipment required by state or federal law, rules, or regulations to be used in the refining of petroleum-based products to remove sulfur pollutants from the refined product.

(b) As used in this section: (1) "Articles of commerce" means: (A) An item to be placed on the market for retail sale; (B) A printed item that is produced for a specific customer in response to a special order; or (C) An item that becomes a recognizable integral part of an item described in subdivision (b)(1)(A) or subdivision (b)(1)(B) of this section; and (2) "Manufacturing" or "processing" refers to and includes those operations commonly understood within their ordinary meaning and shall also include: (A) Mining; (B) Quarrying; (C) Refining; (D) Extracting oil and gas; (E) Cotton ginning; (F) Drying of rice, soybeans, and other grains; (G) Manufacturing of feed; (H) Processing of poultry or eggs and livestock and the hatching of poultry; (I) Printing of all kinds, types, and characters, including the services of overprinting and photographic processing incidental to printing; (J) Processing of scrap metal into grades and bales for further processing into steel and other metals; (K) Retreading of tires for automobiles, trucks, and other mobile equipment powered by electrical or internal combustion engines or motors; (L) Rebuilding or remanufacturing of used parts for automobiles, trucks, and other mobile equipment powered by electrical or internal combustion engines or motors if the rebuilt or remanufactured parts are not sold directly to the consumer but are sold for resale; and (M) Producing of protective coatings which increase the quality and durability of a finished product.

(1) "Articles of commerce" means: (A) An item to be placed on the market for retail sale; (B) A printed item that is produced for a specific customer in response to a special order; or (C) An item that becomes a recognizable integral part of an item described in subdivision (b)(1)(A) or subdivision (b)(1)(B) of this section; and

(A) An item to be placed on the market for retail sale;

(B) A printed item that is produced for a specific customer in response to a special order; or

(C) An item that becomes a recognizable integral part of an item described in subdivision (b)(1)(A) or subdivision (b)(1)(B) of this section; and

(2) "Manufacturing" or "processing" refers to and includes those operations commonly understood within their ordinary meaning and shall also include: (A) Mining; (B) Quarrying; (C) Refining; (D) Extracting oil and gas; (E) Cotton ginning; (F) Drying of rice, soybeans, and other grains; (G) Manufacturing of feed; (H) Processing of poultry or eggs and livestock and the hatching of poultry; (I) Printing of all kinds, types, and characters, including the services of overprinting and photographic processing incidental to printing; (J) Processing of scrap metal into grades and bales for further processing into steel and other metals; (K) Retreading of tires for automobiles, trucks, and other mobile equipment powered by electrical or internal combustion engines or motors; (L) Rebuilding or remanufacturing of used parts for automobiles, trucks, and other mobile equipment powered by electrical or internal combustion engines or motors if the rebuilt or remanufactured parts are not sold directly to the consumer but are sold for resale; and (M) Producing of protective coatings which increase the quality and durability of a finished product.

(A) Mining;

(B) Quarrying;

(C) Refining;

(D) Extracting oil and gas;

(E) Cotton ginning;

(F) Drying of rice, soybeans, and other grains;

(G) Manufacturing of feed;

(H) Processing of poultry or eggs and livestock and the hatching of poultry;

(I) Printing of all kinds, types, and characters, including the services of overprinting and photographic processing incidental to printing;

(J) Processing of scrap metal into grades and bales for further processing into steel and other metals;

(K) Retreading of tires for automobiles, trucks, and other mobile equipment powered by electrical or internal combustion engines or motors;

(L) Rebuilding or remanufacturing of used parts for automobiles, trucks, and other mobile equipment powered by electrical or internal combustion engines or motors if the rebuilt or remanufactured parts are not sold directly to the consumer but are sold for resale; and

(M) Producing of protective coatings which increase the quality and durability of a finished product.

(c) (1) (A) It is the intent of this section to exempt only the machinery and equipment as shall be used directly in the actual manufacturing or processing operation at any time from the initial stage when actual manufacturing or processing begins through the completion of the finished article of commerce and the packaging of the finished end product. (B) As used in this subsection, "directly" is used to limit the exemption to only the machinery and equipment used in actual production during processing, fabricating, or assembling raw materials or semifinished materials into the form in which the personal property is to be sold. (2) For purposes of this subsection, the following definitions, specific inclusions, and specific exclusions shall apply and represent the intent of the General Assembly as to its interpretation of the term "used directly": (A) (i) Machinery and equipment used in actual production includes machinery and equipment that meet all other applicable requirements and which cause a recognizable and measurable mechanical, chemical, electrical, or electronic action to take place as a necessary and integral part of manufacturing, the absence of which would cause the manufacturing operation to cease. (ii) "Directly" does not mean that the machinery and equipment must come into direct physical contact with any of the materials that become necessary and integral parts of the finished product. (iii) Machinery and equipment which handle raw, semifinished, or finished materials or property before the manufacturing process begins are not used directly in the manufacturing process. (iv) Machinery and equipment which are necessary for purposes of storing the finished product are not used directly in the manufacturing process. (v) Machinery and equipment used to transport or handle a product while manufacturing is taking place are used directly; (B) Machinery and equipment "used directly" in the manufacturing process includes without limitation the following: (i) Molds, frames, cavities, and forms that determine the physical characteristics of the finished product or its packaging material at any stage of the manufacturing process; (ii) Dies, tools, and devices attached to or a part of a unit of machinery that determine the physical characteristics of the finished product or its packaging material at any stage of the manufacturing process; (iii) Testing equipment to measure the quality of the finished product at any stage of the manufacturing process; (iv) Computers and related peripheral equipment that directly control or measure the manufacturing process; (v) Machinery and equipment that produce steam, electricity, or chemical catalysts and solutions that are essential to the manufacturing process but which are consumed during the course of the manufacturing process and do not become necessary and integral parts of the finished product; and (vi) Sand and other proppants used to complete a new oil or gas well or to re-complete, redrill, or expand an existing oil or gas well; and (C) Machinery and equipment "used directly" in the manufacturing process shall not include the following: (i) Hand tools; (ii) Except as provided in §§ 26-52-447 and 26-53-149 , machinery, equipment, and tools used in maintaining and repairing any type of machinery and equipment; (iii) Transportation equipment, including conveyors, used solely before or after the manufacturing process has been started or completed; (iv) Office machines and equipment, including computers and related peripheral equipment not directly used in controlling or measuring the manufacturing process; (v) Buildings; (vi) Machinery and equipment used in administrative, accounting, sales, or other such activities of the business; (vii) All furniture; and (viii) All other machinery and equipment not used directly in manufacturing or processing operations as defined in this section.

(1) (A) It is the intent of this section to exempt only the machinery and equipment as shall be used directly in the actual manufacturing or processing operation at any time from the initial stage when actual manufacturing or processing begins through the completion of the finished article of commerce and the packaging of the finished end product. (B) As used in this subsection, "directly" is used to limit the exemption to only the machinery and equipment used in actual production during processing, fabricating, or assembling raw materials or semifinished materials into the form in which the personal property is to be sold.

(A) It is the intent of this section to exempt only the machinery and equipment as shall be used directly in the actual manufacturing or processing operation at any time from the initial stage when actual manufacturing or processing begins through the completion of the finished article of commerce and the packaging of the finished end product.

(B) As used in this subsection, "directly" is used to limit the exemption to only the machinery and equipment used in actual production during processing, fabricating, or assembling raw materials or semifinished materials into the form in which the personal property is to be sold.

(2) For purposes of this subsection, the following definitions, specific inclusions, and specific exclusions shall apply and represent the intent of the General Assembly as to its interpretation of the term "used directly": (A) (i) Machinery and equipment used in actual production includes machinery and equipment that meet all other applicable requirements and which cause a recognizable and measurable mechanical, chemical, electrical, or electronic action to take place as a necessary and integral part of manufacturing, the absence of which would cause the manufacturing operation to cease. (ii) "Directly" does not mean that the machinery and equipment must come into direct physical contact with any of the materials that become necessary and integral parts of the finished product. (iii) Machinery and equipment which handle raw, semifinished, or finished materials or property before the manufacturing process begins are not used directly in the manufacturing process. (iv) Machinery and equipment which are necessary for purposes of storing the finished product are not used directly in the manufacturing process. (v) Machinery and equipment used to transport or handle a product while manufacturing is taking place are used directly; (B) Machinery and equipment "used directly" in the manufacturing process includes without limitation the following: (i) Molds, frames, cavities, and forms that determine the physical characteristics of the finished product or its packaging material at any stage of the manufacturing process; (ii) Dies, tools, and devices attached to or a part of a unit of machinery that determine the physical characteristics of the finished product or its packaging material at any stage of the manufacturing process; (iii) Testing equipment to measure the quality of the finished product at any stage of the manufacturing process; (iv) Computers and related peripheral equipment that directly control or measure the manufacturing process; (v) Machinery and equipment that produce steam, electricity, or chemical catalysts and solutions that are essential to the manufacturing process but which are consumed during the course of the manufacturing process and do not become necessary and integral parts of the finished product; and (vi) Sand and other proppants used to complete a new oil or gas well or to re-complete, redrill, or expand an existing oil or gas well; and (C) Machinery and equipment "used directly" in the manufacturing process shall not include the following: (i) Hand tools; (ii) Except as provided in §§ 26-52-447 and 26-53-149 , machinery, equipment, and tools used in maintaining and repairing any type of machinery and equipment; (iii) Transportation equipment, including conveyors, used solely before or after the manufacturing process has been started or completed; (iv) Office machines and equipment, including computers and related peripheral equipment not directly used in controlling or measuring the manufacturing process; (v) Buildings; (vi) Machinery and equipment used in administrative, accounting, sales, or other such activities of the business; (vii) All furniture; and (viii) All other machinery and equipment not used directly in manufacturing or processing operations as defined in this section.

(A) (i) Machinery and equipment used in actual production includes machinery and equipment that meet all other applicable requirements and which cause a recognizable and measurable mechanical, chemical, electrical, or electronic action to take place as a necessary and integral part of manufacturing, the absence of which would cause the manufacturing operation to cease. (ii) "Directly" does not mean that the machinery and equipment must come into direct physical contact with any of the materials that become necessary and integral parts of the finished product. (iii) Machinery and equipment which handle raw, semifinished, or finished materials or property before the manufacturing process begins are not used directly in the manufacturing process. (iv) Machinery and equipment which are necessary for purposes of storing the finished product are not used directly in the manufacturing process. (v) Machinery and equipment used to transport or handle a product while manufacturing is taking place are used directly;

(i) Machinery and equipment used in actual production includes machinery and equipment that meet all other applicable requirements and which cause a recognizable and measurable mechanical, chemical, electrical, or electronic action to take place as a necessary and integral part of manufacturing, the absence of which would cause the manufacturing operation to cease.

(ii) "Directly" does not mean that the machinery and equipment must come into direct physical contact with any of the materials that become necessary and integral parts of the finished product.

(iii) Machinery and equipment which handle raw, semifinished, or finished materials or property before the manufacturing process begins are not used directly in the manufacturing process.

(iv) Machinery and equipment which are necessary for purposes of storing the finished product are not used directly in the manufacturing process.

(v) Machinery and equipment used to transport or handle a product while manufacturing is taking place are used directly;

(B) Machinery and equipment "used directly" in the manufacturing process includes without limitation the following: (i) Molds, frames, cavities, and forms that determine the physical characteristics of the finished product or its packaging material at any stage of the manufacturing process; (ii) Dies, tools, and devices attached to or a part of a unit of machinery that determine the physical characteristics of the finished product or its packaging material at any stage of the manufacturing process; (iii) Testing equipment to measure the quality of the finished product at any stage of the manufacturing process; (iv) Computers and related peripheral equipment that directly control or measure the manufacturing process; (v) Machinery and equipment that produce steam, electricity, or chemical catalysts and solutions that are essential to the manufacturing process but which are consumed during the course of the manufacturing process and do not become necessary and integral parts of the finished product; and (vi) Sand and other proppants used to complete a new oil or gas well or to re-complete, redrill, or expand an existing oil or gas well; and

(i) Molds, frames, cavities, and forms that determine the physical characteristics of the finished product or its packaging material at any stage of the manufacturing process;

(ii) Dies, tools, and devices attached to or a part of a unit of machinery that determine the physical characteristics of the finished product or its packaging material at any stage of the manufacturing process;

(iii) Testing equipment to measure the quality of the finished product at any stage of the manufacturing process;

(iv) Computers and related peripheral equipment that directly control or measure the manufacturing process;

(v) Machinery and equipment that produce steam, electricity, or chemical catalysts and solutions that are essential to the manufacturing process but which are consumed during the course of the manufacturing process and do not become necessary and integral parts of the finished product; and

(vi) Sand and other proppants used to complete a new oil or gas well or to re-complete, redrill, or expand an existing oil or gas well; and

(C) Machinery and equipment "used directly" in the manufacturing process shall not include the following: (i) Hand tools; (ii) Except as provided in §§ 26-52-447 and 26-53-149 , machinery, equipment, and tools used in maintaining and repairing any type of machinery and equipment; (iii) Transportation equipment, including conveyors, used solely before or after the manufacturing process has been started or completed; (iv) Office machines and equipment, including computers and related peripheral equipment not directly used in controlling or measuring the manufacturing process; (v) Buildings; (vi) Machinery and equipment used in administrative, accounting, sales, or other such activities of the business; (vii) All furniture; and (viii) All other machinery and equipment not used directly in manufacturing or processing operations as defined in this section.

(i) Hand tools;

(ii) Except as provided in §§ 26-52-447 and 26-53-149 , machinery, equipment, and tools used in maintaining and repairing any type of machinery and equipment;

(iii) Transportation equipment, including conveyors, used solely before or after the manufacturing process has been started or completed;

(iv) Office machines and equipment, including computers and related peripheral equipment not directly used in controlling or measuring the manufacturing process;

(v) Buildings;

(vi) Machinery and equipment used in administrative, accounting, sales, or other such activities of the business;

(vii) All furniture; and

(viii) All other machinery and equipment not used directly in manufacturing or processing operations as defined in this section.

(d) The Secretary of the Department of Finance and Administration may promulgate rules for the orderly and efficient administration of this section.

Amended by Act 2023, No. 646,§ 1, eff. 10/1/2023.

Amended by Act 2021, No. 880,§ 3, eff. 7/1/2021.

Amended by Act 2021, No. 880,§ 2, eff. 7/1/2021.

Amended by Act 2019, No. 315,§ 2992, eff. 7/24/2019.

Amended by Act 2019, No. 315,§ 2991, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3846, eff. 7/1/2019.

Amended by Act 2015, No. 1125,§ 1, eff. 10/1/2015.

Amended by Act 2013, No. 233,§ 1, eff. 10/1/2013.

Acts 1941, No. 386, § 4; 1967, No. 113, § 1; 1968 (1st Ex. Sess.), No. 5, § 1; 1975, No. 760, § 1; 1983, No. 791, § 1; 1983, No. 870, §§ 1, 3; 1985, No. 492, § 1; 1985, No. 543, § 1; 1985, No. 841, § 1; A.S.A. 1947, §§ 84-1904, 84-1904n; Acts 1993, No. 1250, § 1; 1997, No. 1233, § 1; 1999, No. 854, § 2; 1999, No. 1110, § 1; 2009, No. 655, § 17; 2009, No. 1208, § 1.
Ark. Code Ann. § 26-75-311 — AR Code / Title 26 / Chapter 75 / Subchapter 3 / Section 26-75-311
Notification required
Status: in_force

(a) (1) As soon as is practicable, and no later than ten (10) days following each of the events set forth in the ordinance with reference to the procedure for the adoption or abolition of such tax and the effective dates of such action, the city clerk of the city shall notify the Secretary of the Department of Finance and Administration of such event. (2) Accompanying the first of any such notices, the city clerk shall send to the secretary a map of the city clearly showing the boundaries of the city. (b) (1) If any such city in which a local sales and use tax has been imposed in the manner provided for in this subchapter shall thereafter change or alter its boundaries, the city clerk of the city shall forward to the secretary at least ninety (90) days before the effective date a certified copy of the ordinance adding or detaching territory from the city, which shall be accompanied by a map clearly showing the territory added or detached. (2) After receipt of the ordinance and the map, the tax imposed under this subchapter shall be effective in the added territory or abolished in the detached territory on the first day of the first month of the calendar quarter following the expiration of thirty (30) days from the date that the annexation or detachment becomes effective or after a minimum of sixty (60) days' notice by the secretary to sellers, whichever expires last. Amended by Act 2019, No. 910,§ 4442, eff. 7/1/2019. Acts 1975, No. 990, § 2; A.S.A. 1947, § 19-4514; Acts 1995, No. 565, § 10; 2003, No. 383, § 6; 2003, No. 1273, § 62.

(a) (1) As soon as is practicable, and no later than ten (10) days following each of the events set forth in the ordinance with reference to the procedure for the adoption or abolition of such tax and the effective dates of such action, the city clerk of the city shall notify the Secretary of the Department of Finance and Administration of such event. (2) Accompanying the first of any such notices, the city clerk shall send to the secretary a map of the city clearly showing the boundaries of the city.

(1) As soon as is practicable, and no later than ten (10) days following each of the events set forth in the ordinance with reference to the procedure for the adoption or abolition of such tax and the effective dates of such action, the city clerk of the city shall notify the Secretary of the Department of Finance and Administration of such event.

(2) Accompanying the first of any such notices, the city clerk shall send to the secretary a map of the city clearly showing the boundaries of the city.

(b) (1) If any such city in which a local sales and use tax has been imposed in the manner provided for in this subchapter shall thereafter change or alter its boundaries, the city clerk of the city shall forward to the secretary at least ninety (90) days before the effective date a certified copy of the ordinance adding or detaching territory from the city, which shall be accompanied by a map clearly showing the territory added or detached. (2) After receipt of the ordinance and the map, the tax imposed under this subchapter shall be effective in the added territory or abolished in the detached territory on the first day of the first month of the calendar quarter following the expiration of thirty (30) days from the date that the annexation or detachment becomes effective or after a minimum of sixty (60) days' notice by the secretary to sellers, whichever expires last.

(1) If any such city in which a local sales and use tax has been imposed in the manner provided for in this subchapter shall thereafter change or alter its boundaries, the city clerk of the city shall forward to the secretary at least ninety (90) days before the effective date a certified copy of the ordinance adding or detaching territory from the city, which shall be accompanied by a map clearly showing the territory added or detached.

(2) After receipt of the ordinance and the map, the tax imposed under this subchapter shall be effective in the added territory or abolished in the detached territory on the first day of the first month of the calendar quarter following the expiration of thirty (30) days from the date that the annexation or detachment becomes effective or after a minimum of sixty (60) days' notice by the secretary to sellers, whichever expires last.

Amended by Act 2019, No. 910,§ 4442, eff. 7/1/2019.

Acts 1975, No. 990, § 2; A.S.A. 1947, § 19-4514; Acts 1995, No. 565, § 10; 2003, No. 383, § 6; 2003, No. 1273, § 62.
Ark. Code Ann. § 26-82-102 — AR Code / Title 26 / Chapter 82 / Section 26-82-102
Definitions
Status: in_force

As used in this chapter: (1) "Calendar quarter" means a three-month period that begins on January 1, April 1, July 1, or October 1; (2) "City" means any city of the first class, city of the second class, or incorporated town of the state; (3) "Develop" means to plan, design, construct, acquire by purchase, acquire by eminent domain, own, operate, rehabilitate, lease as lessor or lessee, enter into lease-purchase agreements with respect to, lend, make grants in respect of, or install or equip any lands, buildings, improvements, machinery, equipment, or other properties of whatever nature, whether real property, personal property, or mixed property; (4) "Economic development project" means infrastructure, land, buildings, and other improvements on the land and all other machinery, apparatus, equipment, office facilities, and furnishings that are necessary, suitable, or useful by a sponsor that meets at least three (3) of the following criteria: (A) The sponsor makes an investment of at least ten million dollars ($10,000,000) in the economic development project; (B) The economic development project creates at least fifty (50) new jobs; (C) The sponsor pays wages to new full-time permanent employees in excess of one hundred ten percent (110%) of the lesser of the state average wage or county average wage for the preceding calendar year; (D) The economic development project is related to a targeted industry as identified in a local, regional, or state strategic plan for economic development; (E) The economic development project has a benefit-to-cost ratio greater than two (2) as determined by the Arkansas Economic Development Commission; (F) The economic development project receives at least a three-fourths vote of support from the city council or quorum court; or (G) The sponsor signs a financial incentive agreement with the commission; (5) "Infrastructure" means: (A) Land acquisition; (B) Site preparation; (C) Road and highway improvements; (D) Rail spur construction; (E) Water service; (F) Wastewater treatment; (G) Employee training, including without limitation equipment used for the training; (H) Environmental mitigation; (I) Training and research facilities and the necessary equipment for the training and research facilities; and (J) Sponsor-owned electric equipment, including without limitation redundant transformers, redundant service lines, backup generation devices, substation equipment, and similar electric equipment that is owned by a sponsor; (6) (A) "Investment" means money expended by a sponsor on project costs directly related to an economic development project. (B) "Investment" does not include amounts expended in aid of an economic development project by the state or by a local entity; (7) "Levying entity" means a city or a county levying a local sales and use tax under this chapter; (8) "Local entity" means a nonprofit corporation, county, city, improvement district, or school district in the state or an agency or instrumentality of a nonprofit corporation, county, city, improvement district, or school district; (9) "Local sales and use tax" means a tax levied under this chapter on the gross proceeds or gross receipts derived from sales within a city or county of all items that are subject to taxation under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.; (10) "New full-time permanent employee" means a position or job expected to be held by the employee or employees for at least twenty-six (26) consecutive weeks with an average of at least thirty (30) hours of work per week; (11) "New job" means a position for a new full-time permanent employee created at an economic development project; (12) (A) "Project costs" means costs associated with the: (i) Construction of a new plant or facility, including without limitation land, building, production equipment, or support infrastructure; (ii) Expansion of an established plant or facility by adding to the building, production equipment, or support infrastructure; or (iii) Modernization of an established plant or facility through the replacement of production or processing equipment or support infrastructure that improves efficiency or productivity. (B) "Project costs" does not include: (i) Expenditures for routine repair and maintenance that do not result in new construction or expansion; (ii) Routine operating expenditures; (iii) Expenditures incurred at multiple facilities; or (iv) The purchase or acquisition of an existing business unless: (a) There is sufficient documentation that the existing business was closed; and (b) The purchase of the existing business will result in the retention of the jobs that would have been lost due to the closure; and (13) "Sponsor" means a sole proprietor, partnership, corporation, limited liability company, or association taxable as a business entity, a nonprofit corporation, or a combination of these entities. Amended by Act 2013, No. 1135,§ 17, eff. 8/16/2013. Acts 2011, No. 828, § 1.

As used in this chapter:

(1) "Calendar quarter" means a three-month period that begins on January 1, April 1, July 1, or October 1;

(2) "City" means any city of the first class, city of the second class, or incorporated town of the state;

(3) "Develop" means to plan, design, construct, acquire by purchase, acquire by eminent domain, own, operate, rehabilitate, lease as lessor or lessee, enter into lease-purchase agreements with respect to, lend, make grants in respect of, or install or equip any lands, buildings, improvements, machinery, equipment, or other properties of whatever nature, whether real property, personal property, or mixed property;

(4) "Economic development project" means infrastructure, land, buildings, and other improvements on the land and all other machinery, apparatus, equipment, office facilities, and furnishings that are necessary, suitable, or useful by a sponsor that meets at least three (3) of the following criteria: (A) The sponsor makes an investment of at least ten million dollars ($10,000,000) in the economic development project; (B) The economic development project creates at least fifty (50) new jobs; (C) The sponsor pays wages to new full-time permanent employees in excess of one hundred ten percent (110%) of the lesser of the state average wage or county average wage for the preceding calendar year; (D) The economic development project is related to a targeted industry as identified in a local, regional, or state strategic plan for economic development; (E) The economic development project has a benefit-to-cost ratio greater than two (2) as determined by the Arkansas Economic Development Commission; (F) The economic development project receives at least a three-fourths vote of support from the city council or quorum court; or (G) The sponsor signs a financial incentive agreement with the commission;

(A) The sponsor makes an investment of at least ten million dollars ($10,000,000) in the economic development project;

(B) The economic development project creates at least fifty (50) new jobs;

(C) The sponsor pays wages to new full-time permanent employees in excess of one hundred ten percent (110%) of the lesser of the state average wage or county average wage for the preceding calendar year;

(D) The economic development project is related to a targeted industry as identified in a local, regional, or state strategic plan for economic development;

(E) The economic development project has a benefit-to-cost ratio greater than two (2) as determined by the Arkansas Economic Development Commission;

(F) The economic development project receives at least a three-fourths vote of support from the city council or quorum court; or

(G) The sponsor signs a financial incentive agreement with the commission;

(5) "Infrastructure" means: (A) Land acquisition; (B) Site preparation; (C) Road and highway improvements; (D) Rail spur construction; (E) Water service; (F) Wastewater treatment; (G) Employee training, including without limitation equipment used for the training; (H) Environmental mitigation; (I) Training and research facilities and the necessary equipment for the training and research facilities; and (J) Sponsor-owned electric equipment, including without limitation redundant transformers, redundant service lines, backup generation devices, substation equipment, and similar electric equipment that is owned by a sponsor;

(A) Land acquisition;

(B) Site preparation;

(C) Road and highway improvements;

(D) Rail spur construction;

(E) Water service;

(F) Wastewater treatment;

(G) Employee training, including without limitation equipment used for the training;

(H) Environmental mitigation;

(I) Training and research facilities and the necessary equipment for the training and research facilities; and

(J) Sponsor-owned electric equipment, including without limitation redundant transformers, redundant service lines, backup generation devices, substation equipment, and similar electric equipment that is owned by a sponsor;

(6) (A) "Investment" means money expended by a sponsor on project costs directly related to an economic development project. (B) "Investment" does not include amounts expended in aid of an economic development project by the state or by a local entity;

(A) "Investment" means money expended by a sponsor on project costs directly related to an economic development project.

(B) "Investment" does not include amounts expended in aid of an economic development project by the state or by a local entity;

(7) "Levying entity" means a city or a county levying a local sales and use tax under this chapter;

(8) "Local entity" means a nonprofit corporation, county, city, improvement district, or school district in the state or an agency or instrumentality of a nonprofit corporation, county, city, improvement district, or school district;

(9) "Local sales and use tax" means a tax levied under this chapter on the gross proceeds or gross receipts derived from sales within a city or county of all items that are subject to taxation under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.;

(10) "New full-time permanent employee" means a position or job expected to be held by the employee or employees for at least twenty-six (26) consecutive weeks with an average of at least thirty (30) hours of work per week;

(11) "New job" means a position for a new full-time permanent employee created at an economic development project;

(12) (A) "Project costs" means costs associated with the: (i) Construction of a new plant or facility, including without limitation land, building, production equipment, or support infrastructure; (ii) Expansion of an established plant or facility by adding to the building, production equipment, or support infrastructure; or (iii) Modernization of an established plant or facility through the replacement of production or processing equipment or support infrastructure that improves efficiency or productivity. (B) "Project costs" does not include: (i) Expenditures for routine repair and maintenance that do not result in new construction or expansion; (ii) Routine operating expenditures; (iii) Expenditures incurred at multiple facilities; or (iv) The purchase or acquisition of an existing business unless: (a) There is sufficient documentation that the existing business was closed; and (b) The purchase of the existing business will result in the retention of the jobs that would have been lost due to the closure; and

(A) "Project costs" means costs associated with the: (i) Construction of a new plant or facility, including without limitation land, building, production equipment, or support infrastructure; (ii) Expansion of an established plant or facility by adding to the building, production equipment, or support infrastructure; or (iii) Modernization of an established plant or facility through the replacement of production or processing equipment or support infrastructure that improves efficiency or productivity.

(i) Construction of a new plant or facility, including without limitation land, building, production equipment, or support infrastructure;

(ii) Expansion of an established plant or facility by adding to the building, production equipment, or support infrastructure; or

(iii) Modernization of an established plant or facility through the replacement of production or processing equipment or support infrastructure that improves efficiency or productivity.

(B) "Project costs" does not include: (i) Expenditures for routine repair and maintenance that do not result in new construction or expansion; (ii) Routine operating expenditures; (iii) Expenditures incurred at multiple facilities; or (iv) The purchase or acquisition of an existing business unless: (a) There is sufficient documentation that the existing business was closed; and (b) The purchase of the existing business will result in the retention of the jobs that would have been lost due to the closure; and

(i) Expenditures for routine repair and maintenance that do not result in new construction or expansion;

(ii) Routine operating expenditures;

(iii) Expenditures incurred at multiple facilities; or

(iv) The purchase or acquisition of an existing business unless: (a) There is sufficient documentation that the existing business was closed; and (b) The purchase of the existing business will result in the retention of the jobs that would have been lost due to the closure; and

(a) There is sufficient documentation that the existing business was closed; and

(b) The purchase of the existing business will result in the retention of the jobs that would have been lost due to the closure; and

(13) "Sponsor" means a sole proprietor, partnership, corporation, limited liability company, or association taxable as a business entity, a nonprofit corporation, or a combination of these entities.

Amended by Act 2013, No. 1135,§ 17, eff. 8/16/2013.

Acts 2011, No. 828, § 1.
Ark. Code Ann. § 26-75-409 — AR Code / Title 26 / Chapter 75 / Subchapter 4 / Section 26-75-409
Administration, etc
Status: in_force

(a) (1) On and after the effective date of any tax imposed pursuant to the provisions of this subchapter, the Secretary of the Department of Finance and Administration shall perform all functions incidental to the administration, collection, enforcement, and operation of the tax. (2) The secretary shall collect taxes levied pursuant to this subchapter at the same time and in the same manner as the secretary collects the state gross receipts tax and the state compensating tax. (b) When notified that any tax levied under this subchapter has expired or has been abolished, the secretary shall cease to collect the tax as provided in this subchapter. Amended by Act 2019, No. 910,§ 4454, eff. 7/1/2019. Acts 1985, No. 488, § 6; A.S.A. 1947, § 19-3652.

(a) (1) On and after the effective date of any tax imposed pursuant to the provisions of this subchapter, the Secretary of the Department of Finance and Administration shall perform all functions incidental to the administration, collection, enforcement, and operation of the tax. (2) The secretary shall collect taxes levied pursuant to this subchapter at the same time and in the same manner as the secretary collects the state gross receipts tax and the state compensating tax.

(1) On and after the effective date of any tax imposed pursuant to the provisions of this subchapter, the Secretary of the Department of Finance and Administration shall perform all functions incidental to the administration, collection, enforcement, and operation of the tax.

(2) The secretary shall collect taxes levied pursuant to this subchapter at the same time and in the same manner as the secretary collects the state gross receipts tax and the state compensating tax.

(b) When notified that any tax levied under this subchapter has expired or has been abolished, the secretary shall cease to collect the tax as provided in this subchapter.

Amended by Act 2019, No. 910,§ 4454, eff. 7/1/2019.

Acts 1985, No. 488, § 6; A.S.A. 1947, § 19-3652.