Ark. Code Ann. § 26-52-315 — AR Code / Title 26 / Chapter 52 / Subchapter 3 / Section 26-52-315
Telecommunications and related services - Definitions
Status: in_force

(a) The gross receipts or gross proceeds derived from the sale of the following are subject to the gross receipts tax levied by this chapter: (1) Any intrastate, interstate, and international telecommunications service that is sourced in this state in accordance with subsection (d) of this section; (2) Any ancillary service; and (3) Any installation, maintenance, or repair service of telecommunication equipment. (b) The following services shall not be taxable under this section: (1) Any interstate or international private communications service; (2) Any interstate or international 800 service or 900 service; or (3) (A) Any prepaid calling service or prepaid wireless calling service. (B) However, prepaid calling service and prepaid wireless calling service are taxed under § 26-52-314 . (c) (1) (A) The Mobile Telecommunications Sourcing Act, Pub. L. No. 106-252, is adopted in its entirety. (B) All charges for mobile telecommunications services are deemed to be provided by the customer's home service provider and sourced to the customer's place of primary use and are subject to gross receipts tax based upon the customer's place of primary use as determined by the Mobile Telecommunications Sourcing Act, Pub. L. No. 106-252. (2) (A) (i) Any customer who alleges that an amount of tax, charge, or fee or that the assignment of the place of primary use or taxing jurisdiction included on a billing is erroneous shall notify the home service provider in writing. (ii) The customer must include the street address for the customer's place of primary use, the account name and number for which the correction of tax assignment is sought, a description of the alleged error, and any other information requested by the home service provider necessary to process the request. (B) (i) The home service provider shall conduct a review of its records and the electronic database or enhanced zip code used to determine the place of primary use within sixty (60) days of receiving the notice from its customer. (ii) If it is determined that the amount of the tax, charge, or fee or that the assignment of the place of primary use or taxing jurisdiction is in error, the home service provider shall correct the error and refund or credit the amount of tax, charge, or fee erroneously collected from the customer for a period of up to three (3) years. (iii) If it is determined that the amount of the tax, charge, or fee or assignment of the place of primary use or taxing jurisdiction is correct, the home service provider shall provide a written explanation to the customer. (C) A customer seeking correction of assignment of place of primary use or taxing jurisdiction or a refund or credit of taxes, charges, or fees erroneously collected by the home service provider must seek to have the error corrected under subdivision (c)(2)(A) of this section before any cause of action arises as a result of the error. (3) (A) Charges for nontaxable services that are aggregated with other charges for communications services that are taxable and are not separately stated on the bill or invoice shall not be subject to the gross receipts tax if the seller can reasonably identify the nontaxable charges on the seller's books and records kept in the regular course of business. (B) If the nontaxable charges cannot reasonably be identified, the gross receipts from the sales of both taxable and nontaxable communications services billed on a combined basis shall be attributed to the taxable communications services. (C) The burden of proving nontaxable receipts or charges is on the seller of the communications services. (d) (1) Except for the telecommunications services in subdivision (d)(3) of this section, the sale of telecommunications services sold on a call-by-call basis shall be sourced to: (A) Each state, county, or city jurisdiction where the call originates and terminates in that jurisdiction; or (B) Each state, county, or city where the call either originates or terminates and in which the service address is also located. (2) Except for the telecommunications services in subdivision (d)(3) of this section, a sale of telecommunications services sold on a basis other than a call-by-call basis is sourced to the customer's place of primary use. (3) The sale of the following telecommunication services shall be sourced to each state, county, or city as follows: (A) A sale of mobile telecommunications services other than air-to-ground radiotelephone service and prepaid calling service is sourced to the customer's place of primary use as required by the Mobile Telecommunications Sourcing Act, Pub. L. No. 106-252; (B) A sale of postpaid calling service is sourced to the origination point of the telecommunications signal as first identified by either: (i) The seller's telecommunications system; or (ii) Information received by the seller from its service provider if the system used to transport the signals is not that of the seller; (C) (i) A sale of prepaid calling service or a sale of a prepaid wireless calling service is sourced in accordance with § 26-52-521(b) . (ii) Except for a sale of prepaid wireless calling service that is a prepaid telecommunications service, the rule provided in § 26-52-521(b)(5) shall include as an option the location associated with the mobile telephone number; or (D) A sale of a private communication service is sourced as follows: (i) Service for a separate charge related to a customer channel termination point is sourced to each state, county, or city in which the customer channel termination point is located; (ii) Service where all customer termination points are located entirely within one (1) jurisdiction or levels of jurisdiction is sourced in the state, county, and city in which the customer channel termination points are located; (iii) Service for segments of a channel between two (2) customer channel termination points located in different jurisdictions and which segments of a channel are separately charged is sourced fifty percent (50%) in each state, county, and city in which the customer channel termination points are located; or (iv) Service for segments of a channel located in more than one (1) jurisdiction or levels of jurisdiction and which segments are not separately billed is sourced in each jurisdiction based on the percentage determined by dividing the number of customer channel termination points in the jurisdiction by the total number of customer channel termination points. (4) The sale of an ancillary service is sourced to the customer's place of primary use. (e) As used in this section: (1) "Air-to-ground radiotelephone service" means a radio service, as that term is defined in 47 C.F.R. § 22.99 , as in effect on January 1, 2007, in which common carriers are authorized to offer and provide radio telecommunications service for hire to subscribers in aircraft; (2) (A) "Ancillary service" means a service that is associated with or incidental to the provision of a telecommunications service, including without limitation detailed telecommunications billing, directory assistance, vertical service, and voice mail services. (B) "Ancillary service" does not include specified digital products or a digital code; (3) "Call-by-call basis" means any method of charging for a telecommunications service when the price is measured by individual calls; (4) "Communications channel" means a physical or virtual path of communications over which signals are transmitted between or among customer channel termination points; (5) (A) "Customer" means the person or entity that contracts with the seller of a telecommunications service. (B) If the end user of a telecommunications service is not the contracting party, the end user of the telecommunications service is the customer of the telecommunications service, but this subdivision (e)(5)(B) only applies for the purpose of sourcing sales of a telecommunications service under subsection (d) of this section. (C) "Customer" does not include a reseller of telecommunications service or for mobile telecommunications service of a serving carrier under an agreement to serve the customer outside the home service provider's licensed service area; (6) "Customer channel termination point" means the location where the customer either inputs or receives the communications; (7) (A) "End user" means the person who utilizes the telecommunications service. (B) In the case of an entity, "end user" means the individual who utilizes the telecommunications service on behalf of the entity; (8) "Home service provider" means the same as that term is defined in the Mobile Telecommunications Sourcing Act, Pub. L. No. 106-252; (9) (A) "International" means a telecommunications service that originates or terminates in the United States and terminates or originates outside the United States, respectively. (B) United States includes the District of Columbia or a United States territory or possession; (10) "Interstate" means a telecommunications service that originates in one (1) United States state or a United States territory or possession and terminates in a different United States state or a United States territory or possession; (11) "Intrastate" means a telecommunications service that originates in one (1) United States state or a United States territory or possession and terminates in the same United States state or a United States territory or possession; (12) "Mobile telecommunications service" means the same as that term is defined in the Mobile Telecommunications Sourcing Act, Pub. L. No. 106-252; (13) (A) "Place of primary use" means the street address representative of where the customer's use of the telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the customer. (B) In the case of a mobile telecommunications service, "place of primary use" must be within the licensed service area of the home service provider; (14) (A) "Postpaid calling service" means the telecommunications service obtained by making a payment on a call-by-call basis either through the use of a credit card or payment mechanism such as a bank card, travel card, credit card, or debit card or by charge made to which a telephone number which is not associated with the origination or termination of the telecommunications service. (B) "Postpaid calling service" includes a telecommunications service, except a prepaid wireless calling service, that would be a prepaid calling service except it is not exclusively a telecommunications service; (15) "Prepaid calling service" means the right to access exclusively telecommunications services, which must be paid for in advance and which enables the origination of calls using an access number or authorization code, whether manually or electronically dialed, and that is sold in predetermined units or dollars of which the number declines with use in a known amount; (16) "Prepaid wireless calling service" means a telecommunications service that provides the right to utilize mobile wireless service as well as other nontelecommunications services, including the downloading of digital products delivered electronically, content, and ancillary services that must be paid for in advance and that is sold in predetermined units or dollars of which the number declines with use in a known amount; (17) "Private communication service" means a telecommunications service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points regardless of the manner in which the channel or channels are connected and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of the channel or channels; (18) (A) "Service address" means the location of the telecommunications equipment to which a customer's call is charged and from which the call originates or terminates regardless of where the call is billed or paid. (B) If the location in subdivision (e)(18)(A) of this section is not known, "service address" means the origination point of the signal of the telecommunications service first identified by either the seller's telecommunications system or in information received by the seller from its service provider if the system used to transport the signals is not that of the seller. (C) If the location in subdivisions (e)(18)(A) and (B) of this section is not known, "service address" means the location of the customer's place of primary use; (19) (A) "Telecommunications service" means the electronic transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals to a point or between or among points. (B) "Telecommunications service" includes the transmission, conveyance, or routing in which computer processing applications are used to act on the form, code, or protocol of the content for purposes of transmission, conveyance, or routing without regard to whether the service is referred to as voice over internet protocol services or is classified by the Federal Communications Commission as enhanced or value added. (C) "Telecommunications service" does not include: (i) Data processing and information services that allow data to be generated, acquired, stored, processed, or retrieved and delivered by an electronic transmission to a purchaser when the purchaser's primary purpose for the underlying transaction is the processed data or information; (ii) Installation or maintenance of wiring or equipment on a customer's premises; (iii) Tangible personal property; (iv) Advertising, including without limitation directory advertising; (v) Billing and collection services provided to third parties; (vi) Internet access service; (vii) (a) Radio and television audio and video programming services, regardless of the medium, including the furnishing of transmission, conveyance, and routing of the services by the programming service provider. (b) Radio and television audio and video programming services, including without limitation cable service as defined in 47 U.S.C. § 522(6) , as in effect on January 1, 2007, and audio and video programming services delivered by commercial mobile radio service providers, as defined in 47 C.F.R. § 20.3 , as in effect on January 1, 2007; (viii) Ancillary services; (ix) A digital product delivered electronically, including without limitation software, music, video, reading material, or a ring tone; (x) Specified digital products; or (xi) A digital code; (20) "800 service" means a telecommunications service that allows a caller to dial a toll-free number without incurring a charge for the call; and (21) (A) "900 service" means an inbound toll telecommunications service purchased by a subscriber that allows the subscriber's customers to call in to the subscriber's prerecorded announcement or live service. (B) "900 service" does not include: (i) The charge for collection services provided by the seller of the telecommunications service to the subscriber; or (ii) A service or product sold by the subscriber to the subscriber's customer. (f) The Department of Finance and Administration shall promulgate rules to implement this section. Amended by Act 2017, No. 141,§ 21, eff. for tax years beginning on and after 1/1/2018. Amended by Act 2017, No. 141,§ 20, eff. for tax years beginning on and after 1/1/2018. Acts 2003, No. 1273, § 9; 2005, No. 1879, § 2; 2007, No. 181, § 14; 2007, No. 860, § 2.

(a) The gross receipts or gross proceeds derived from the sale of the following are subject to the gross receipts tax levied by this chapter: (1) Any intrastate, interstate, and international telecommunications service that is sourced in this state in accordance with subsection (d) of this section; (2) Any ancillary service; and (3) Any installation, maintenance, or repair service of telecommunication equipment.

(1) Any intrastate, interstate, and international telecommunications service that is sourced in this state in accordance with subsection (d) of this section;

(2) Any ancillary service; and

(3) Any installation, maintenance, or repair service of telecommunication equipment.

(b) The following services shall not be taxable under this section: (1) Any interstate or international private communications service; (2) Any interstate or international 800 service or 900 service; or (3) (A) Any prepaid calling service or prepaid wireless calling service. (B) However, prepaid calling service and prepaid wireless calling service are taxed under § 26-52-314 .

(1) Any interstate or international private communications service;

(2) Any interstate or international 800 service or 900 service; or

(3) (A) Any prepaid calling service or prepaid wireless calling service. (B) However, prepaid calling service and prepaid wireless calling service are taxed under § 26-52-314 .

(A) Any prepaid calling service or prepaid wireless calling service.

(B) However, prepaid calling service and prepaid wireless calling service are taxed under § 26-52-314 .

(c) (1) (A) The Mobile Telecommunications Sourcing Act, Pub. L. No. 106-252, is adopted in its entirety. (B) All charges for mobile telecommunications services are deemed to be provided by the customer's home service provider and sourced to the customer's place of primary use and are subject to gross receipts tax based upon the customer's place of primary use as determined by the Mobile Telecommunications Sourcing Act, Pub. L. No. 106-252. (2) (A) (i) Any customer who alleges that an amount of tax, charge, or fee or that the assignment of the place of primary use or taxing jurisdiction included on a billing is erroneous shall notify the home service provider in writing. (ii) The customer must include the street address for the customer's place of primary use, the account name and number for which the correction of tax assignment is sought, a description of the alleged error, and any other information requested by the home service provider necessary to process the request. (B) (i) The home service provider shall conduct a review of its records and the electronic database or enhanced zip code used to determine the place of primary use within sixty (60) days of receiving the notice from its customer. (ii) If it is determined that the amount of the tax, charge, or fee or that the assignment of the place of primary use or taxing jurisdiction is in error, the home service provider shall correct the error and refund or credit the amount of tax, charge, or fee erroneously collected from the customer for a period of up to three (3) years. (iii) If it is determined that the amount of the tax, charge, or fee or assignment of the place of primary use or taxing jurisdiction is correct, the home service provider shall provide a written explanation to the customer. (C) A customer seeking correction of assignment of place of primary use or taxing jurisdiction or a refund or credit of taxes, charges, or fees erroneously collected by the home service provider must seek to have the error corrected under subdivision (c)(2)(A) of this section before any cause of action arises as a result of the error. (3) (A) Charges for nontaxable services that are aggregated with other charges for communications services that are taxable and are not separately stated on the bill or invoice shall not be subject to the gross receipts tax if the seller can reasonably identify the nontaxable charges on the seller's books and records kept in the regular course of business. (B) If the nontaxable charges cannot reasonably be identified, the gross receipts from the sales of both taxable and nontaxable communications services billed on a combined basis shall be attributed to the taxable communications services. (C) The burden of proving nontaxable receipts or charges is on the seller of the communications services.

(1) (A) The Mobile Telecommunications Sourcing Act, Pub. L. No. 106-252, is adopted in its entirety. (B) All charges for mobile telecommunications services are deemed to be provided by the customer's home service provider and sourced to the customer's place of primary use and are subject to gross receipts tax based upon the customer's place of primary use as determined by the Mobile Telecommunications Sourcing Act, Pub. L. No. 106-252.

(A) The Mobile Telecommunications Sourcing Act, Pub. L. No. 106-252, is adopted in its entirety.

(B) All charges for mobile telecommunications services are deemed to be provided by the customer's home service provider and sourced to the customer's place of primary use and are subject to gross receipts tax based upon the customer's place of primary use as determined by the Mobile Telecommunications Sourcing Act, Pub. L. No. 106-252.

(2) (A) (i) Any customer who alleges that an amount of tax, charge, or fee or that the assignment of the place of primary use or taxing jurisdiction included on a billing is erroneous shall notify the home service provider in writing. (ii) The customer must include the street address for the customer's place of primary use, the account name and number for which the correction of tax assignment is sought, a description of the alleged error, and any other information requested by the home service provider necessary to process the request. (B) (i) The home service provider shall conduct a review of its records and the electronic database or enhanced zip code used to determine the place of primary use within sixty (60) days of receiving the notice from its customer. (ii) If it is determined that the amount of the tax, charge, or fee or that the assignment of the place of primary use or taxing jurisdiction is in error, the home service provider shall correct the error and refund or credit the amount of tax, charge, or fee erroneously collected from the customer for a period of up to three (3) years. (iii) If it is determined that the amount of the tax, charge, or fee or assignment of the place of primary use or taxing jurisdiction is correct, the home service provider shall provide a written explanation to the customer. (C) A customer seeking correction of assignment of place of primary use or taxing jurisdiction or a refund or credit of taxes, charges, or fees erroneously collected by the home service provider must seek to have the error corrected under subdivision (c)(2)(A) of this section before any cause of action arises as a result of the error.

(A) (i) Any customer who alleges that an amount of tax, charge, or fee or that the assignment of the place of primary use or taxing jurisdiction included on a billing is erroneous shall notify the home service provider in writing. (ii) The customer must include the street address for the customer's place of primary use, the account name and number for which the correction of tax assignment is sought, a description of the alleged error, and any other information requested by the home service provider necessary to process the request.

(i) Any customer who alleges that an amount of tax, charge, or fee or that the assignment of the place of primary use or taxing jurisdiction included on a billing is erroneous shall notify the home service provider in writing.

(ii) The customer must include the street address for the customer's place of primary use, the account name and number for which the correction of tax assignment is sought, a description of the alleged error, and any other information requested by the home service provider necessary to process the request.

(B) (i) The home service provider shall conduct a review of its records and the electronic database or enhanced zip code used to determine the place of primary use within sixty (60) days of receiving the notice from its customer. (ii) If it is determined that the amount of the tax, charge, or fee or that the assignment of the place of primary use or taxing jurisdiction is in error, the home service provider shall correct the error and refund or credit the amount of tax, charge, or fee erroneously collected from the customer for a period of up to three (3) years. (iii) If it is determined that the amount of the tax, charge, or fee or assignment of the place of primary use or taxing jurisdiction is correct, the home service provider shall provide a written explanation to the customer.

(i) The home service provider shall conduct a review of its records and the electronic database or enhanced zip code used to determine the place of primary use within sixty (60) days of receiving the notice from its customer.

(ii) If it is determined that the amount of the tax, charge, or fee or that the assignment of the place of primary use or taxing jurisdiction is in error, the home service provider shall correct the error and refund or credit the amount of tax, charge, or fee erroneously collected from the customer for a period of up to three (3) years.

(iii) If it is determined that the amount of the tax, charge, or fee or assignment of the place of primary use or taxing jurisdiction is correct, the home service provider shall provide a written explanation to the customer.

(C) A customer seeking correction of assignment of place of primary use or taxing jurisdiction or a refund or credit of taxes, charges, or fees erroneously collected by the home service provider must seek to have the error corrected under subdivision (c)(2)(A) of this section before any cause of action arises as a result of the error.

(3) (A) Charges for nontaxable services that are aggregated with other charges for communications services that are taxable and are not separately stated on the bill or invoice shall not be subject to the gross receipts tax if the seller can reasonably identify the nontaxable charges on the seller's books and records kept in the regular course of business. (B) If the nontaxable charges cannot reasonably be identified, the gross receipts from the sales of both taxable and nontaxable communications services billed on a combined basis shall be attributed to the taxable communications services. (C) The burden of proving nontaxable receipts or charges is on the seller of the communications services.

(A) Charges for nontaxable services that are aggregated with other charges for communications services that are taxable and are not separately stated on the bill or invoice shall not be subject to the gross receipts tax if the seller can reasonably identify the nontaxable charges on the seller's books and records kept in the regular course of business.

(B) If the nontaxable charges cannot reasonably be identified, the gross receipts from the sales of both taxable and nontaxable communications services billed on a combined basis shall be attributed to the taxable communications services.

(C) The burden of proving nontaxable receipts or charges is on the seller of the communications services.

(d) (1) Except for the telecommunications services in subdivision (d)(3) of this section, the sale of telecommunications services sold on a call-by-call basis shall be sourced to: (A) Each state, county, or city jurisdiction where the call originates and terminates in that jurisdiction; or (B) Each state, county, or city where the call either originates or terminates and in which the service address is also located. (2) Except for the telecommunications services in subdivision (d)(3) of this section, a sale of telecommunications services sold on a basis other than a call-by-call basis is sourced to the customer's place of primary use. (3) The sale of the following telecommunication services shall be sourced to each state, county, or city as follows: (A) A sale of mobile telecommunications services other than air-to-ground radiotelephone service and prepaid calling service is sourced to the customer's place of primary use as required by the Mobile Telecommunications Sourcing Act, Pub. L. No. 106-252; (B) A sale of postpaid calling service is sourced to the origination point of the telecommunications signal as first identified by either: (i) The seller's telecommunications system; or (ii) Information received by the seller from its service provider if the system used to transport the signals is not that of the seller; (C) (i) A sale of prepaid calling service or a sale of a prepaid wireless calling service is sourced in accordance with § 26-52-521(b) . (ii) Except for a sale of prepaid wireless calling service that is a prepaid telecommunications service, the rule provided in § 26-52-521(b)(5) shall include as an option the location associated with the mobile telephone number; or (D) A sale of a private communication service is sourced as follows: (i) Service for a separate charge related to a customer channel termination point is sourced to each state, county, or city in which the customer channel termination point is located; (ii) Service where all customer termination points are located entirely within one (1) jurisdiction or levels of jurisdiction is sourced in the state, county, and city in which the customer channel termination points are located; (iii) Service for segments of a channel between two (2) customer channel termination points located in different jurisdictions and which segments of a channel are separately charged is sourced fifty percent (50%) in each state, county, and city in which the customer channel termination points are located; or (iv) Service for segments of a channel located in more than one (1) jurisdiction or levels of jurisdiction and which segments are not separately billed is sourced in each jurisdiction based on the percentage determined by dividing the number of customer channel termination points in the jurisdiction by the total number of customer channel termination points. (4) The sale of an ancillary service is sourced to the customer's place of primary use.

(1) Except for the telecommunications services in subdivision (d)(3) of this section, the sale of telecommunications services sold on a call-by-call basis shall be sourced to: (A) Each state, county, or city jurisdiction where the call originates and terminates in that jurisdiction; or (B) Each state, county, or city where the call either originates or terminates and in which the service address is also located.

(A) Each state, county, or city jurisdiction where the call originates and terminates in that jurisdiction; or

(B) Each state, county, or city where the call either originates or terminates and in which the service address is also located.

(2) Except for the telecommunications services in subdivision (d)(3) of this section, a sale of telecommunications services sold on a basis other than a call-by-call basis is sourced to the customer's place of primary use.

(3) The sale of the following telecommunication services shall be sourced to each state, county, or city as follows: (A) A sale of mobile telecommunications services other than air-to-ground radiotelephone service and prepaid calling service is sourced to the customer's place of primary use as required by the Mobile Telecommunications Sourcing Act, Pub. L. No. 106-252; (B) A sale of postpaid calling service is sourced to the origination point of the telecommunications signal as first identified by either: (i) The seller's telecommunications system; or (ii) Information received by the seller from its service provider if the system used to transport the signals is not that of the seller; (C) (i) A sale of prepaid calling service or a sale of a prepaid wireless calling service is sourced in accordance with § 26-52-521(b) . (ii) Except for a sale of prepaid wireless calling service that is a prepaid telecommunications service, the rule provided in § 26-52-521(b)(5) shall include as an option the location associated with the mobile telephone number; or (D) A sale of a private communication service is sourced as follows: (i) Service for a separate charge related to a customer channel termination point is sourced to each state, county, or city in which the customer channel termination point is located; (ii) Service where all customer termination points are located entirely within one (1) jurisdiction or levels of jurisdiction is sourced in the state, county, and city in which the customer channel termination points are located; (iii) Service for segments of a channel between two (2) customer channel termination points located in different jurisdictions and which segments of a channel are separately charged is sourced fifty percent (50%) in each state, county, and city in which the customer channel termination points are located; or (iv) Service for segments of a channel located in more than one (1) jurisdiction or levels of jurisdiction and which segments are not separately billed is sourced in each jurisdiction based on the percentage determined by dividing the number of customer channel termination points in the jurisdiction by the total number of customer channel termination points.

(A) A sale of mobile telecommunications services other than air-to-ground radiotelephone service and prepaid calling service is sourced to the customer's place of primary use as required by the Mobile Telecommunications Sourcing Act, Pub. L. No. 106-252;

(B) A sale of postpaid calling service is sourced to the origination point of the telecommunications signal as first identified by either: (i) The seller's telecommunications system; or (ii) Information received by the seller from its service provider if the system used to transport the signals is not that of the seller;

(i) The seller's telecommunications system; or

(ii) Information received by the seller from its service provider if the system used to transport the signals is not that of the seller;

(C) (i) A sale of prepaid calling service or a sale of a prepaid wireless calling service is sourced in accordance with § 26-52-521(b) . (ii) Except for a sale of prepaid wireless calling service that is a prepaid telecommunications service, the rule provided in § 26-52-521(b)(5) shall include as an option the location associated with the mobile telephone number; or

(i) A sale of prepaid calling service or a sale of a prepaid wireless calling service is sourced in accordance with § 26-52-521(b) .

(ii) Except for a sale of prepaid wireless calling service that is a prepaid telecommunications service, the rule provided in § 26-52-521(b)(5) shall include as an option the location associated with the mobile telephone number; or

(D) A sale of a private communication service is sourced as follows: (i) Service for a separate charge related to a customer channel termination point is sourced to each state, county, or city in which the customer channel termination point is located; (ii) Service where all customer termination points are located entirely within one (1) jurisdiction or levels of jurisdiction is sourced in the state, county, and city in which the customer channel termination points are located; (iii) Service for segments of a channel between two (2) customer channel termination points located in different jurisdictions and which segments of a channel are separately charged is sourced fifty percent (50%) in each state, county, and city in which the customer channel termination points are located; or (iv) Service for segments of a channel located in more than one (1) jurisdiction or levels of jurisdiction and which segments are not separately billed is sourced in each jurisdiction based on the percentage determined by dividing the number of customer channel termination points in the jurisdiction by the total number of customer channel termination points.

(i) Service for a separate charge related to a customer channel termination point is sourced to each state, county, or city in which the customer channel termination point is located;

(ii) Service where all customer termination points are located entirely within one (1) jurisdiction or levels of jurisdiction is sourced in the state, county, and city in which the customer channel termination points are located;

(iii) Service for segments of a channel between two (2) customer channel termination points located in different jurisdictions and which segments of a channel are separately charged is sourced fifty percent (50%) in each state, county, and city in which the customer channel termination points are located; or

(iv) Service for segments of a channel located in more than one (1) jurisdiction or levels of jurisdiction and which segments are not separately billed is sourced in each jurisdiction based on the percentage determined by dividing the number of customer channel termination points in the jurisdiction by the total number of customer channel termination points.

(4) The sale of an ancillary service is sourced to the customer's place of primary use.

(e) As used in this section: (1) "Air-to-ground radiotelephone service" means a radio service, as that term is defined in 47 C.F.R. § 22.99 , as in effect on January 1, 2007, in which common carriers are authorized to offer and provide radio telecommunications service for hire to subscribers in aircraft; (2) (A) "Ancillary service" means a service that is associated with or incidental to the provision of a telecommunications service, including without limitation detailed telecommunications billing, directory assistance, vertical service, and voice mail services. (B) "Ancillary service" does not include specified digital products or a digital code; (3) "Call-by-call basis" means any method of charging for a telecommunications service when the price is measured by individual calls; (4) "Communications channel" means a physical or virtual path of communications over which signals are transmitted between or among customer channel termination points; (5) (A) "Customer" means the person or entity that contracts with the seller of a telecommunications service. (B) If the end user of a telecommunications service is not the contracting party, the end user of the telecommunications service is the customer of the telecommunications service, but this subdivision (e)(5)(B) only applies for the purpose of sourcing sales of a telecommunications service under subsection (d) of this section. (C) "Customer" does not include a reseller of telecommunications service or for mobile telecommunications service of a serving carrier under an agreement to serve the customer outside the home service provider's licensed service area; (6) "Customer channel termination point" means the location where the customer either inputs or receives the communications; (7) (A) "End user" means the person who utilizes the telecommunications service. (B) In the case of an entity, "end user" means the individual who utilizes the telecommunications service on behalf of the entity; (8) "Home service provider" means the same as that term is defined in the Mobile Telecommunications Sourcing Act, Pub. L. No. 106-252; (9) (A) "International" means a telecommunications service that originates or terminates in the United States and terminates or originates outside the United States, respectively. (B) United States includes the District of Columbia or a United States territory or possession; (10) "Interstate" means a telecommunications service that originates in one (1) United States state or a United States territory or possession and terminates in a different United States state or a United States territory or possession; (11) "Intrastate" means a telecommunications service that originates in one (1) United States state or a United States territory or possession and terminates in the same United States state or a United States territory or possession; (12) "Mobile telecommunications service" means the same as that term is defined in the Mobile Telecommunications Sourcing Act, Pub. L. No. 106-252; (13) (A) "Place of primary use" means the street address representative of where the customer's use of the telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the customer. (B) In the case of a mobile telecommunications service, "place of primary use" must be within the licensed service area of the home service provider; (14) (A) "Postpaid calling service" means the telecommunications service obtained by making a payment on a call-by-call basis either through the use of a credit card or payment mechanism such as a bank card, travel card, credit card, or debit card or by charge made to which a telephone number which is not associated with the origination or termination of the telecommunications service. (B) "Postpaid calling service" includes a telecommunications service, except a prepaid wireless calling service, that would be a prepaid calling service except it is not exclusively a telecommunications service; (15) "Prepaid calling service" means the right to access exclusively telecommunications services, which must be paid for in advance and which enables the origination of calls using an access number or authorization code, whether manually or electronically dialed, and that is sold in predetermined units or dollars of which the number declines with use in a known amount; (16) "Prepaid wireless calling service" means a telecommunications service that provides the right to utilize mobile wireless service as well as other nontelecommunications services, including the downloading of digital products delivered electronically, content, and ancillary services that must be paid for in advance and that is sold in predetermined units or dollars of which the number declines with use in a known amount; (17) "Private communication service" means a telecommunications service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points regardless of the manner in which the channel or channels are connected and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of the channel or channels; (18) (A) "Service address" means the location of the telecommunications equipment to which a customer's call is charged and from which the call originates or terminates regardless of where the call is billed or paid. (B) If the location in subdivision (e)(18)(A) of this section is not known, "service address" means the origination point of the signal of the telecommunications service first identified by either the seller's telecommunications system or in information received by the seller from its service provider if the system used to transport the signals is not that of the seller. (C) If the location in subdivisions (e)(18)(A) and (B) of this section is not known, "service address" means the location of the customer's place of primary use; (19) (A) "Telecommunications service" means the electronic transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals to a point or between or among points. (B) "Telecommunications service" includes the transmission, conveyance, or routing in which computer processing applications are used to act on the form, code, or protocol of the content for purposes of transmission, conveyance, or routing without regard to whether the service is referred to as voice over internet protocol services or is classified by the Federal Communications Commission as enhanced or value added. (C) "Telecommunications service" does not include: (i) Data processing and information services that allow data to be generated, acquired, stored, processed, or retrieved and delivered by an electronic transmission to a purchaser when the purchaser's primary purpose for the underlying transaction is the processed data or information; (ii) Installation or maintenance of wiring or equipment on a customer's premises; (iii) Tangible personal property; (iv) Advertising, including without limitation directory advertising; (v) Billing and collection services provided to third parties; (vi) Internet access service; (vii) (a) Radio and television audio and video programming services, regardless of the medium, including the furnishing of transmission, conveyance, and routing of the services by the programming service provider. (b) Radio and television audio and video programming services, including without limitation cable service as defined in 47 U.S.C. § 522(6) , as in effect on January 1, 2007, and audio and video programming services delivered by commercial mobile radio service providers, as defined in 47 C.F.R. § 20.3 , as in effect on January 1, 2007; (viii) Ancillary services; (ix) A digital product delivered electronically, including without limitation software, music, video, reading material, or a ring tone; (x) Specified digital products; or (xi) A digital code; (20) "800 service" means a telecommunications service that allows a caller to dial a toll-free number without incurring a charge for the call; and (21) (A) "900 service" means an inbound toll telecommunications service purchased by a subscriber that allows the subscriber's customers to call in to the subscriber's prerecorded announcement or live service. (B) "900 service" does not include: (i) The charge for collection services provided by the seller of the telecommunications service to the subscriber; or (ii) A service or product sold by the subscriber to the subscriber's customer.

(1) "Air-to-ground radiotelephone service" means a radio service, as that term is defined in 47 C.F.R. § 22.99 , as in effect on January 1, 2007, in which common carriers are authorized to offer and provide radio telecommunications service for hire to subscribers in aircraft;

(2) (A) "Ancillary service" means a service that is associated with or incidental to the provision of a telecommunications service, including without limitation detailed telecommunications billing, directory assistance, vertical service, and voice mail services. (B) "Ancillary service" does not include specified digital products or a digital code;

(A) "Ancillary service" means a service that is associated with or incidental to the provision of a telecommunications service, including without limitation detailed telecommunications billing, directory assistance, vertical service, and voice mail services.

(B) "Ancillary service" does not include specified digital products or a digital code;

(3) "Call-by-call basis" means any method of charging for a telecommunications service when the price is measured by individual calls;

(4) "Communications channel" means a physical or virtual path of communications over which signals are transmitted between or among customer channel termination points;

(5) (A) "Customer" means the person or entity that contracts with the seller of a telecommunications service. (B) If the end user of a telecommunications service is not the contracting party, the end user of the telecommunications service is the customer of the telecommunications service, but this subdivision (e)(5)(B) only applies for the purpose of sourcing sales of a telecommunications service under subsection (d) of this section. (C) "Customer" does not include a reseller of telecommunications service or for mobile telecommunications service of a serving carrier under an agreement to serve the customer outside the home service provider's licensed service area;

(A) "Customer" means the person or entity that contracts with the seller of a telecommunications service.

(B) If the end user of a telecommunications service is not the contracting party, the end user of the telecommunications service is the customer of the telecommunications service, but this subdivision (e)(5)(B) only applies for the purpose of sourcing sales of a telecommunications service under subsection (d) of this section.

(C) "Customer" does not include a reseller of telecommunications service or for mobile telecommunications service of a serving carrier under an agreement to serve the customer outside the home service provider's licensed service area;

(6) "Customer channel termination point" means the location where the customer either inputs or receives the communications;

(7) (A) "End user" means the person who utilizes the telecommunications service. (B) In the case of an entity, "end user" means the individual who utilizes the telecommunications service on behalf of the entity;

(A) "End user" means the person who utilizes the telecommunications service.

(B) In the case of an entity, "end user" means the individual who utilizes the telecommunications service on behalf of the entity;

(8) "Home service provider" means the same as that term is defined in the Mobile Telecommunications Sourcing Act, Pub. L. No. 106-252;

(9) (A) "International" means a telecommunications service that originates or terminates in the United States and terminates or originates outside the United States, respectively. (B) United States includes the District of Columbia or a United States territory or possession;

(A) "International" means a telecommunications service that originates or terminates in the United States and terminates or originates outside the United States, respectively.

(B) United States includes the District of Columbia or a United States territory or possession;

(10) "Interstate" means a telecommunications service that originates in one (1) United States state or a United States territory or possession and terminates in a different United States state or a United States territory or possession;

(11) "Intrastate" means a telecommunications service that originates in one (1) United States state or a United States territory or possession and terminates in the same United States state or a United States territory or possession;

(12) "Mobile telecommunications service" means the same as that term is defined in the Mobile Telecommunications Sourcing Act, Pub. L. No. 106-252;

(13) (A) "Place of primary use" means the street address representative of where the customer's use of the telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the customer. (B) In the case of a mobile telecommunications service, "place of primary use" must be within the licensed service area of the home service provider;

(A) "Place of primary use" means the street address representative of where the customer's use of the telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the customer.

(B) In the case of a mobile telecommunications service, "place of primary use" must be within the licensed service area of the home service provider;

(14) (A) "Postpaid calling service" means the telecommunications service obtained by making a payment on a call-by-call basis either through the use of a credit card or payment mechanism such as a bank card, travel card, credit card, or debit card or by charge made to which a telephone number which is not associated with the origination or termination of the telecommunications service. (B) "Postpaid calling service" includes a telecommunications service, except a prepaid wireless calling service, that would be a prepaid calling service except it is not exclusively a telecommunications service;

(A) "Postpaid calling service" means the telecommunications service obtained by making a payment on a call-by-call basis either through the use of a credit card or payment mechanism such as a bank card, travel card, credit card, or debit card or by charge made to which a telephone number which is not associated with the origination or termination of the telecommunications service.

(B) "Postpaid calling service" includes a telecommunications service, except a prepaid wireless calling service, that would be a prepaid calling service except it is not exclusively a telecommunications service;

(15) "Prepaid calling service" means the right to access exclusively telecommunications services, which must be paid for in advance and which enables the origination of calls using an access number or authorization code, whether manually or electronically dialed, and that is sold in predetermined units or dollars of which the number declines with use in a known amount;

(16) "Prepaid wireless calling service" means a telecommunications service that provides the right to utilize mobile wireless service as well as other nontelecommunications services, including the downloading of digital products delivered electronically, content, and ancillary services that must be paid for in advance and that is sold in predetermined units or dollars of which the number declines with use in a known amount;

(17) "Private communication service" means a telecommunications service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points regardless of the manner in which the channel or channels are connected and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of the channel or channels;

(18) (A) "Service address" means the location of the telecommunications equipment to which a customer's call is charged and from which the call originates or terminates regardless of where the call is billed or paid. (B) If the location in subdivision (e)(18)(A) of this section is not known, "service address" means the origination point of the signal of the telecommunications service first identified by either the seller's telecommunications system or in information received by the seller from its service provider if the system used to transport the signals is not that of the seller. (C) If the location in subdivisions (e)(18)(A) and (B) of this section is not known, "service address" means the location of the customer's place of primary use;

(A) "Service address" means the location of the telecommunications equipment to which a customer's call is charged and from which the call originates or terminates regardless of where the call is billed or paid.

(B) If the location in subdivision (e)(18)(A) of this section is not known, "service address" means the origination point of the signal of the telecommunications service first identified by either the seller's telecommunications system or in information received by the seller from its service provider if the system used to transport the signals is not that of the seller.

(C) If the location in subdivisions (e)(18)(A) and (B) of this section is not known, "service address" means the location of the customer's place of primary use;

(19) (A) "Telecommunications service" means the electronic transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals to a point or between or among points. (B) "Telecommunications service" includes the transmission, conveyance, or routing in which computer processing applications are used to act on the form, code, or protocol of the content for purposes of transmission, conveyance, or routing without regard to whether the service is referred to as voice over internet protocol services or is classified by the Federal Communications Commission as enhanced or value added. (C) "Telecommunications service" does not include: (i) Data processing and information services that allow data to be generated, acquired, stored, processed, or retrieved and delivered by an electronic transmission to a purchaser when the purchaser's primary purpose for the underlying transaction is the processed data or information; (ii) Installation or maintenance of wiring or equipment on a customer's premises; (iii) Tangible personal property; (iv) Advertising, including without limitation directory advertising; (v) Billing and collection services provided to third parties; (vi) Internet access service; (vii) (a) Radio and television audio and video programming services, regardless of the medium, including the furnishing of transmission, conveyance, and routing of the services by the programming service provider. (b) Radio and television audio and video programming services, including without limitation cable service as defined in 47 U.S.C. § 522(6) , as in effect on January 1, 2007, and audio and video programming services delivered by commercial mobile radio service providers, as defined in 47 C.F.R. § 20.3 , as in effect on January 1, 2007; (viii) Ancillary services; (ix) A digital product delivered electronically, including without limitation software, music, video, reading material, or a ring tone; (x) Specified digital products; or (xi) A digital code;

(A) "Telecommunications service" means the electronic transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals to a point or between or among points.

(B) "Telecommunications service" includes the transmission, conveyance, or routing in which computer processing applications are used to act on the form, code, or protocol of the content for purposes of transmission, conveyance, or routing without regard to whether the service is referred to as voice over internet protocol services or is classified by the Federal Communications Commission as enhanced or value added.

(C) "Telecommunications service" does not include: (i) Data processing and information services that allow data to be generated, acquired, stored, processed, or retrieved and delivered by an electronic transmission to a purchaser when the purchaser's primary purpose for the underlying transaction is the processed data or information; (ii) Installation or maintenance of wiring or equipment on a customer's premises; (iii) Tangible personal property; (iv) Advertising, including without limitation directory advertising; (v) Billing and collection services provided to third parties; (vi) Internet access service; (vii) (a) Radio and television audio and video programming services, regardless of the medium, including the furnishing of transmission, conveyance, and routing of the services by the programming service provider. (b) Radio and television audio and video programming services, including without limitation cable service as defined in 47 U.S.C. § 522(6) , as in effect on January 1, 2007, and audio and video programming services delivered by commercial mobile radio service providers, as defined in 47 C.F.R. § 20.3 , as in effect on January 1, 2007; (viii) Ancillary services; (ix) A digital product delivered electronically, including without limitation software, music, video, reading material, or a ring tone; (x) Specified digital products; or (xi) A digital code;

(i) Data processing and information services that allow data to be generated, acquired, stored, processed, or retrieved and delivered by an electronic transmission to a purchaser when the purchaser's primary purpose for the underlying transaction is the processed data or information;

(ii) Installation or maintenance of wiring or equipment on a customer's premises;

(iii) Tangible personal property;

(iv) Advertising, including without limitation directory advertising;

(v) Billing and collection services provided to third parties;

(vi) Internet access service;

(vii) (a) Radio and television audio and video programming services, regardless of the medium, including the furnishing of transmission, conveyance, and routing of the services by the programming service provider. (b) Radio and television audio and video programming services, including without limitation cable service as defined in 47 U.S.C. § 522(6) , as in effect on January 1, 2007, and audio and video programming services delivered by commercial mobile radio service providers, as defined in 47 C.F.R. § 20.3 , as in effect on January 1, 2007;

(a) Radio and television audio and video programming services, regardless of the medium, including the furnishing of transmission, conveyance, and routing of the services by the programming service provider.

(b) Radio and television audio and video programming services, including without limitation cable service as defined in 47 U.S.C. § 522(6) , as in effect on January 1, 2007, and audio and video programming services delivered by commercial mobile radio service providers, as defined in 47 C.F.R. § 20.3 , as in effect on January 1, 2007;

(viii) Ancillary services;

(ix) A digital product delivered electronically, including without limitation software, music, video, reading material, or a ring tone;

(x) Specified digital products; or

(xi) A digital code;

(20) "800 service" means a telecommunications service that allows a caller to dial a toll-free number without incurring a charge for the call; and

(21) (A) "900 service" means an inbound toll telecommunications service purchased by a subscriber that allows the subscriber's customers to call in to the subscriber's prerecorded announcement or live service. (B) "900 service" does not include: (i) The charge for collection services provided by the seller of the telecommunications service to the subscriber; or (ii) A service or product sold by the subscriber to the subscriber's customer.

(A) "900 service" means an inbound toll telecommunications service purchased by a subscriber that allows the subscriber's customers to call in to the subscriber's prerecorded announcement or live service.

(B) "900 service" does not include: (i) The charge for collection services provided by the seller of the telecommunications service to the subscriber; or (ii) A service or product sold by the subscriber to the subscriber's customer.

(i) The charge for collection services provided by the seller of the telecommunications service to the subscriber; or

(ii) A service or product sold by the subscriber to the subscriber's customer.

(f) The Department of Finance and Administration shall promulgate rules to implement this section.

Amended by Act 2017, No. 141,§ 21, eff. for tax years beginning on and after 1/1/2018.

Amended by Act 2017, No. 141,§ 20, eff. for tax years beginning on and after 1/1/2018.

Acts 2003, No. 1273, § 9; 2005, No. 1879, § 2; 2007, No. 181, § 14; 2007, No. 860, § 2.
Ark. Code Ann. § 26-57-1206 — AR Code / Title 26 / Chapter 57 / Subchapter 12 / Section 26-57-1206
Annual decal fee - Special decal - In lieu of sales tax
Status: in_force

(a) (1) Every person who is the operator of a vending device, who elects to have the operation of the vending device covered by the provisions of this subchapter, and who makes available to the general public for use and operation vending devices described in this subchapter shall pay to the Secretary of the Department of Finance and Administration for the benefit of the state and its municipalities and counties the following annual vending device decal fee for each vending device before the vending device may be placed in service within the state for use by members of the public: (A) For each coin-operated vending device requiring a coin or thing of value of twenty-five cents (25¢) or more for a sale, ninety-three dollars ($93.00); (B) For each coin-operated vending device requiring a coin or thing of value of less than twenty-five cents (25¢) for a sale, fifteen dollars ($15.00); (C) For each coin-operated bulk vending device requiring a coin or thing of value of more than twenty-five cents (25¢) for a sale, seven dollars and fifty cents ($7.50); (D) For each coin-operated bulk vending device requiring a coin or thing of value of twenty-five cents (25¢) or less for a sale, two dollars and fifty cents ($2.50); and (E) For each coin-operated manually powered vending device, coin-operated tabletop snack vending device, or other coin-operated manually powered vending device requiring a coin or thing of value of twenty-five cents (25¢) or more for a sale, thirty dollars ($30.00). (2) (A) After payment of the appropriate annual vending device decal fee, the annual vending device decal issued by the secretary shall bear on its face the year of its issue. (B) The annual vending device decal must be affixed to each vending device in a place that is clearly visible to the user of the vending device before the vending device may be placed by the operator for public use or operation in this state. (3) The annual vending device decal shall not be transferred from one (1) vending device to another, unless the person who is the operator of the vending device shall establish to the satisfaction of the secretary that the vending device to which the annual vending device decal is to be transferred is a vending device that is replacing the vending device to which the annual vending device decal was originally affixed. (b) In those instances in which it is shown to the satisfaction of the secretary that a vending device upon which an annual vending device decal fee is otherwise due will be placed in service for use by members of the general public for a definite period of time that is less than one (1) year, such as when the vending device shall be placed for public use in connection with fairs, carnivals, and places of amusement that operate only during certain seasons of the year, the secretary shall issue for those vending devices a special vending device decal and collect a special vending device decal fee computed as follows: (1) (A) The special vending device decal may be issued for any number of thirty-day periods totaling less than a full year. (B) The special vending device decal shall: (i) State on its face that it is a special vending device decal, not an annual vending device decal; (ii) Be for one (1) or more thirty-day periods; (iii) State on its face the precise dates for which it has been issued; and (iv) Not be transferred from one (1) vending device to another vending device; (2) The special vending device decal fee shall be computed and paid by the person who is the operator of the vending device on the basis of one-fifth (1/5) of the annual vending device decal fee charged by this subchapter for the type of vending device operated for each thirty-day period for which the special decal is issued; and (3) In the event the vending device is made available to the public for a period beyond that for which the special vending device decal is issued, then a full year's fee and penalty, as set out in this section, shall be due on the vending device from the person who is the operator of the vending device. (c) (1) The annual or special vending device decal fees required to be paid by subsections (a) and (b) of this section shall be paid by the person who is the operator of the vending device in lieu of the requirement that the person collect and remit the: (A) State and local gross receipts or sales taxes levied pursuant to the provisions of the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., any provision of § 26-74-101 et seq. and § 26-75-101 et seq., or any other provision of this Code which provides for the levy of a local sales tax; or (B) Special sales taxes levied pursuant to the provisions of § 26-57-1001 et seq. (2) It is the intent of the General Assembly that gross proceeds or gross receipts shall not be subject to any state or local gross receipts or sales taxes imposed in this state when: (A) The gross receipts or gross proceeds are received by a person who is the operator of a vending device from the sale of any item of tangible personal property through the vending device; and (B) The annual or special vending device decal fee has been paid and the decal is affixed to the vending device. (d) Any sales made by the operator of a coin-operated vending device that are made without the use of a vending device, for example, office coffee service, manual hot foods lines, catering events, and other similar sales, shall be subject to the state and local gross receipts or sales taxes levied pursuant to the provisions of the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., any provision of § 26-74-101 et seq. and § 26-75-101 et seq., or any other provision of this Code that provides for the levy of a local sales tax. (e) (1) For all vending devices that the operator does not elect to have covered by the decal fee provided by this section, the operator of that vending device shall acquire from the secretary an identifying decal that the operator shall affix to the vending device in a prominent place so as to establish to the consuming public that the vending device is not covered by the provisions of this subchapter. (2) By reasonable rules the secretary shall establish the amount to be charged for an identifying decal, and the amount shall not exceed the cost of producing the identifying decals. (f) An operator who elects to pay tax at the wholesale level and which has been issued an identification number by the Department of Finance and Administration as of March 31, 1997, shall be entitled to utilize that identification number for all vending devices owned by that operator. Amended by Act 2019, No. 315,§ 3040, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4211, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4210, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4209, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4208, eff. 7/1/2019. Acts 1997, No. 928, § 6; 2003 (2nd Ex. Sess.), No. 107, § 9; 2005, No. 1962, § 115; 2009, No. 655, § 96.

(a) (1) Every person who is the operator of a vending device, who elects to have the operation of the vending device covered by the provisions of this subchapter, and who makes available to the general public for use and operation vending devices described in this subchapter shall pay to the Secretary of the Department of Finance and Administration for the benefit of the state and its municipalities and counties the following annual vending device decal fee for each vending device before the vending device may be placed in service within the state for use by members of the public: (A) For each coin-operated vending device requiring a coin or thing of value of twenty-five cents (25¢) or more for a sale, ninety-three dollars ($93.00); (B) For each coin-operated vending device requiring a coin or thing of value of less than twenty-five cents (25¢) for a sale, fifteen dollars ($15.00); (C) For each coin-operated bulk vending device requiring a coin or thing of value of more than twenty-five cents (25¢) for a sale, seven dollars and fifty cents ($7.50); (D) For each coin-operated bulk vending device requiring a coin or thing of value of twenty-five cents (25¢) or less for a sale, two dollars and fifty cents ($2.50); and (E) For each coin-operated manually powered vending device, coin-operated tabletop snack vending device, or other coin-operated manually powered vending device requiring a coin or thing of value of twenty-five cents (25¢) or more for a sale, thirty dollars ($30.00). (2) (A) After payment of the appropriate annual vending device decal fee, the annual vending device decal issued by the secretary shall bear on its face the year of its issue. (B) The annual vending device decal must be affixed to each vending device in a place that is clearly visible to the user of the vending device before the vending device may be placed by the operator for public use or operation in this state. (3) The annual vending device decal shall not be transferred from one (1) vending device to another, unless the person who is the operator of the vending device shall establish to the satisfaction of the secretary that the vending device to which the annual vending device decal is to be transferred is a vending device that is replacing the vending device to which the annual vending device decal was originally affixed.

(1) Every person who is the operator of a vending device, who elects to have the operation of the vending device covered by the provisions of this subchapter, and who makes available to the general public for use and operation vending devices described in this subchapter shall pay to the Secretary of the Department of Finance and Administration for the benefit of the state and its municipalities and counties the following annual vending device decal fee for each vending device before the vending device may be placed in service within the state for use by members of the public: (A) For each coin-operated vending device requiring a coin or thing of value of twenty-five cents (25¢) or more for a sale, ninety-three dollars ($93.00); (B) For each coin-operated vending device requiring a coin or thing of value of less than twenty-five cents (25¢) for a sale, fifteen dollars ($15.00); (C) For each coin-operated bulk vending device requiring a coin or thing of value of more than twenty-five cents (25¢) for a sale, seven dollars and fifty cents ($7.50); (D) For each coin-operated bulk vending device requiring a coin or thing of value of twenty-five cents (25¢) or less for a sale, two dollars and fifty cents ($2.50); and (E) For each coin-operated manually powered vending device, coin-operated tabletop snack vending device, or other coin-operated manually powered vending device requiring a coin or thing of value of twenty-five cents (25¢) or more for a sale, thirty dollars ($30.00).

(A) For each coin-operated vending device requiring a coin or thing of value of twenty-five cents (25¢) or more for a sale, ninety-three dollars ($93.00);

(B) For each coin-operated vending device requiring a coin or thing of value of less than twenty-five cents (25¢) for a sale, fifteen dollars ($15.00);

(C) For each coin-operated bulk vending device requiring a coin or thing of value of more than twenty-five cents (25¢) for a sale, seven dollars and fifty cents ($7.50);

(D) For each coin-operated bulk vending device requiring a coin or thing of value of twenty-five cents (25¢) or less for a sale, two dollars and fifty cents ($2.50); and

(E) For each coin-operated manually powered vending device, coin-operated tabletop snack vending device, or other coin-operated manually powered vending device requiring a coin or thing of value of twenty-five cents (25¢) or more for a sale, thirty dollars ($30.00).

(2) (A) After payment of the appropriate annual vending device decal fee, the annual vending device decal issued by the secretary shall bear on its face the year of its issue. (B) The annual vending device decal must be affixed to each vending device in a place that is clearly visible to the user of the vending device before the vending device may be placed by the operator for public use or operation in this state.

(A) After payment of the appropriate annual vending device decal fee, the annual vending device decal issued by the secretary shall bear on its face the year of its issue.

(B) The annual vending device decal must be affixed to each vending device in a place that is clearly visible to the user of the vending device before the vending device may be placed by the operator for public use or operation in this state.

(3) The annual vending device decal shall not be transferred from one (1) vending device to another, unless the person who is the operator of the vending device shall establish to the satisfaction of the secretary that the vending device to which the annual vending device decal is to be transferred is a vending device that is replacing the vending device to which the annual vending device decal was originally affixed.

(b) In those instances in which it is shown to the satisfaction of the secretary that a vending device upon which an annual vending device decal fee is otherwise due will be placed in service for use by members of the general public for a definite period of time that is less than one (1) year, such as when the vending device shall be placed for public use in connection with fairs, carnivals, and places of amusement that operate only during certain seasons of the year, the secretary shall issue for those vending devices a special vending device decal and collect a special vending device decal fee computed as follows: (1) (A) The special vending device decal may be issued for any number of thirty-day periods totaling less than a full year. (B) The special vending device decal shall: (i) State on its face that it is a special vending device decal, not an annual vending device decal; (ii) Be for one (1) or more thirty-day periods; (iii) State on its face the precise dates for which it has been issued; and (iv) Not be transferred from one (1) vending device to another vending device; (2) The special vending device decal fee shall be computed and paid by the person who is the operator of the vending device on the basis of one-fifth (1/5) of the annual vending device decal fee charged by this subchapter for the type of vending device operated for each thirty-day period for which the special decal is issued; and (3) In the event the vending device is made available to the public for a period beyond that for which the special vending device decal is issued, then a full year's fee and penalty, as set out in this section, shall be due on the vending device from the person who is the operator of the vending device.

(1) (A) The special vending device decal may be issued for any number of thirty-day periods totaling less than a full year. (B) The special vending device decal shall: (i) State on its face that it is a special vending device decal, not an annual vending device decal; (ii) Be for one (1) or more thirty-day periods; (iii) State on its face the precise dates for which it has been issued; and (iv) Not be transferred from one (1) vending device to another vending device;

(A) The special vending device decal may be issued for any number of thirty-day periods totaling less than a full year.

(B) The special vending device decal shall: (i) State on its face that it is a special vending device decal, not an annual vending device decal; (ii) Be for one (1) or more thirty-day periods; (iii) State on its face the precise dates for which it has been issued; and (iv) Not be transferred from one (1) vending device to another vending device;

(i) State on its face that it is a special vending device decal, not an annual vending device decal;

(ii) Be for one (1) or more thirty-day periods;

(iii) State on its face the precise dates for which it has been issued; and

(iv) Not be transferred from one (1) vending device to another vending device;

(2) The special vending device decal fee shall be computed and paid by the person who is the operator of the vending device on the basis of one-fifth (1/5) of the annual vending device decal fee charged by this subchapter for the type of vending device operated for each thirty-day period for which the special decal is issued; and

(3) In the event the vending device is made available to the public for a period beyond that for which the special vending device decal is issued, then a full year's fee and penalty, as set out in this section, shall be due on the vending device from the person who is the operator of the vending device.

(c) (1) The annual or special vending device decal fees required to be paid by subsections (a) and (b) of this section shall be paid by the person who is the operator of the vending device in lieu of the requirement that the person collect and remit the: (A) State and local gross receipts or sales taxes levied pursuant to the provisions of the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., any provision of § 26-74-101 et seq. and § 26-75-101 et seq., or any other provision of this Code which provides for the levy of a local sales tax; or (B) Special sales taxes levied pursuant to the provisions of § 26-57-1001 et seq. (2) It is the intent of the General Assembly that gross proceeds or gross receipts shall not be subject to any state or local gross receipts or sales taxes imposed in this state when: (A) The gross receipts or gross proceeds are received by a person who is the operator of a vending device from the sale of any item of tangible personal property through the vending device; and (B) The annual or special vending device decal fee has been paid and the decal is affixed to the vending device.

(1) The annual or special vending device decal fees required to be paid by subsections (a) and (b) of this section shall be paid by the person who is the operator of the vending device in lieu of the requirement that the person collect and remit the: (A) State and local gross receipts or sales taxes levied pursuant to the provisions of the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., any provision of § 26-74-101 et seq. and § 26-75-101 et seq., or any other provision of this Code which provides for the levy of a local sales tax; or (B) Special sales taxes levied pursuant to the provisions of § 26-57-1001 et seq.

(A) State and local gross receipts or sales taxes levied pursuant to the provisions of the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., any provision of § 26-74-101 et seq. and § 26-75-101 et seq., or any other provision of this Code which provides for the levy of a local sales tax; or

(B) Special sales taxes levied pursuant to the provisions of § 26-57-1001 et seq.

(2) It is the intent of the General Assembly that gross proceeds or gross receipts shall not be subject to any state or local gross receipts or sales taxes imposed in this state when: (A) The gross receipts or gross proceeds are received by a person who is the operator of a vending device from the sale of any item of tangible personal property through the vending device; and (B) The annual or special vending device decal fee has been paid and the decal is affixed to the vending device.

(A) The gross receipts or gross proceeds are received by a person who is the operator of a vending device from the sale of any item of tangible personal property through the vending device; and

(B) The annual or special vending device decal fee has been paid and the decal is affixed to the vending device.

(d) Any sales made by the operator of a coin-operated vending device that are made without the use of a vending device, for example, office coffee service, manual hot foods lines, catering events, and other similar sales, shall be subject to the state and local gross receipts or sales taxes levied pursuant to the provisions of the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., any provision of § 26-74-101 et seq. and § 26-75-101 et seq., or any other provision of this Code that provides for the levy of a local sales tax.

(e) (1) For all vending devices that the operator does not elect to have covered by the decal fee provided by this section, the operator of that vending device shall acquire from the secretary an identifying decal that the operator shall affix to the vending device in a prominent place so as to establish to the consuming public that the vending device is not covered by the provisions of this subchapter. (2) By reasonable rules the secretary shall establish the amount to be charged for an identifying decal, and the amount shall not exceed the cost of producing the identifying decals.

(1) For all vending devices that the operator does not elect to have covered by the decal fee provided by this section, the operator of that vending device shall acquire from the secretary an identifying decal that the operator shall affix to the vending device in a prominent place so as to establish to the consuming public that the vending device is not covered by the provisions of this subchapter.

(2) By reasonable rules the secretary shall establish the amount to be charged for an identifying decal, and the amount shall not exceed the cost of producing the identifying decals.

(f) An operator who elects to pay tax at the wholesale level and which has been issued an identification number by the Department of Finance and Administration as of March 31, 1997, shall be entitled to utilize that identification number for all vending devices owned by that operator.

Amended by Act 2019, No. 315,§ 3040, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4211, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4210, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4209, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4208, eff. 7/1/2019.

Acts 1997, No. 928, § 6; 2003 (2nd Ex. Sess.), No. 107, § 9; 2005, No. 1962, § 115; 2009, No. 655, § 96.
Ark. Code Ann. § 26-58-122 — AR Code / Title 26 / Chapter 58 / Subchapter 1 / Section 26-58-122
Procedures followed upon failure to pay severance taxes due the Arkansas Forestry Commission
Status: in_force

(a) (1) In the event that the Arkansas Forestry Commission determines that any individual or corporation has failed to pay all severance taxes due to the commission, the commission shall certify the commission's findings to the Revenue Division of the Department of Finance and Administration. (2) Upon receipt thereof, the Secretary of the Department of Finance and Administration shall immediately conduct an investigation of such matter. (3) Within thirty (30) days of receipt of the certification, the secretary shall report all findings to the commission. (b) If the secretary determines that all severance taxes due the commission are not being or have not been paid, the secretary shall immediately proceed to institute any legal action necessary to collect such tax. (c) (1) In the event the secretary fails to report to the commission within the time specified or the commission disagrees with the findings of the secretary, the State Forester shall file with the Governor, the Legislative Council, and the House Committee on Revenue and Taxation and the Senate Committee on Revenue and Taxation a report of the matter. (2) The Governor shall then conduct an investigation into such failure to report by the secretary or disagreement as to tax liability with the commission, take whatever measures the Governor deems necessary to rectify the situation, and shall notify the Legislative Council and the House Committee on Revenue and Taxation and the Senate Committee on Revenue and Taxation of the Governor's decision. Amended by Act 2019, No. 910,§ 4257, eff. 7/1/2019. Acts 1981, No. 730, § 12; A.S.A. 1947, § 84-2122; Acts 1997, No. 232, § 2.

(a) (1) In the event that the Arkansas Forestry Commission determines that any individual or corporation has failed to pay all severance taxes due to the commission, the commission shall certify the commission's findings to the Revenue Division of the Department of Finance and Administration. (2) Upon receipt thereof, the Secretary of the Department of Finance and Administration shall immediately conduct an investigation of such matter. (3) Within thirty (30) days of receipt of the certification, the secretary shall report all findings to the commission.

(1) In the event that the Arkansas Forestry Commission determines that any individual or corporation has failed to pay all severance taxes due to the commission, the commission shall certify the commission's findings to the Revenue Division of the Department of Finance and Administration.

(2) Upon receipt thereof, the Secretary of the Department of Finance and Administration shall immediately conduct an investigation of such matter.

(3) Within thirty (30) days of receipt of the certification, the secretary shall report all findings to the commission.

(b) If the secretary determines that all severance taxes due the commission are not being or have not been paid, the secretary shall immediately proceed to institute any legal action necessary to collect such tax.

(c) (1) In the event the secretary fails to report to the commission within the time specified or the commission disagrees with the findings of the secretary, the State Forester shall file with the Governor, the Legislative Council, and the House Committee on Revenue and Taxation and the Senate Committee on Revenue and Taxation a report of the matter. (2) The Governor shall then conduct an investigation into such failure to report by the secretary or disagreement as to tax liability with the commission, take whatever measures the Governor deems necessary to rectify the situation, and shall notify the Legislative Council and the House Committee on Revenue and Taxation and the Senate Committee on Revenue and Taxation of the Governor's decision.

(1) In the event the secretary fails to report to the commission within the time specified or the commission disagrees with the findings of the secretary, the State Forester shall file with the Governor, the Legislative Council, and the House Committee on Revenue and Taxation and the Senate Committee on Revenue and Taxation a report of the matter.

(2) The Governor shall then conduct an investigation into such failure to report by the secretary or disagreement as to tax liability with the commission, take whatever measures the Governor deems necessary to rectify the situation, and shall notify the Legislative Council and the House Committee on Revenue and Taxation and the Senate Committee on Revenue and Taxation of the Governor's decision.

Amended by Act 2019, No. 910,§ 4257, eff. 7/1/2019.

Acts 1981, No. 730, § 12; A.S.A. 1947, § 84-2122; Acts 1997, No. 232, § 2.
Ark. Code Ann. § 26-18-403 — AR Code / Title 26 / Chapter 18 / Subchapter 4 / Section 26-18-403
Proposed assessments
Status: in_force

(a) (1) If any taxpayer fails to file any return as required by any state tax law, the Secretary of the Department of Finance and Administration from any information in his or her possession or obtainable by him or her, may determine the correct amount of tax for the taxable period. If a return has been filed, the secretary shall examine the return and make any audit or investigation that he or she considers necessary. (2) (A) When a return has not been filed and the secretary determines that there is a tax due for the taxable period or when a return has been filed and the secretary determines that the tax disclosed by the return is less than the tax disclosed by his or her examination, the secretary shall propose the assessment of additional tax plus penalties, as the case may be, and shall give notice of the proposed assessment to the taxpayer. (B) The notice required under subdivision (a)(2)(A) of this section shall: (i) Explain the basis for the proposed assessment; (ii) (a) State that a final assessment, as provided by § 26-18-401 , will be made if the taxpayer does not protest the proposed assessment as provided by § 26-18-404 or file a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., as applicable. (b) The taxpayer does not have to protest the proposed assessment to later be entitled to exercise the right to seek a judicial review of the assessment under § 26-18-406 ; and (iii) Provide contact information for the taxpayer to use if the taxpayer wants to obtain his or her tax records, including without limitation the facts and evidence supporting the proposed assessment, from the Department of Finance and Administration. (b) Any demand for additional payment of a state tax which is made as the result of a verification of a mathematical error on the return shall not be deemed to be a proposed assessment under the provisions of this section and shall not be subject to the hearing or appeal provisions of this chapter. (c) (1) An erroneously paid refund is a tax deficiency and is subject to assessment under this section. (2) (A) When an erroneously paid refund is issued to a taxpayer, the secretary shall issue a notice of proposed assessment for the amount of the erroneously paid refund, plus interest and any penalty authorized under this chapter. (B) The notice of proposed assessment to recover an erroneously paid refund shall explain the basis for the proposed assessment and shall inform the taxpayer that a final assessment under § 26-18-401 shall be made if the taxpayer fails to protest the assessment under § 26-18-404 or fails to file a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq. (3) Sections 26-18-404 - 26-18-406 and 26-18-701 and the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., apply to assessments of erroneously paid refunds. (4) Interest and penalties imposed on a tax deficiency are subject to waiver or abatement in accordance with the procedure established in § 26-18-705(b) if the tax deficiency arose from an error by the department that resulted in the issuance of an erroneously paid refund. Amended by Act 2021, No. 593,§ 12, eff. 1/1/2023. Amended by Act 2021, No. 593,§ 11, eff. 1/1/2023. Amended by Act 2021, No. 593,§ 10, eff. 1/1/2023. Amended by Act 2017, No. 999,§ 5, eff. 8/1/2017. Amended by Act 2017, No. 881,§ 1, eff. 8/1/2017. Acts 1979, No. 401, § 18; A.S.A. 1947, § 84-4718; Acts 1997, No. 1139, § 1.

(a) (1) If any taxpayer fails to file any return as required by any state tax law, the Secretary of the Department of Finance and Administration from any information in his or her possession or obtainable by him or her, may determine the correct amount of tax for the taxable period. If a return has been filed, the secretary shall examine the return and make any audit or investigation that he or she considers necessary. (2) (A) When a return has not been filed and the secretary determines that there is a tax due for the taxable period or when a return has been filed and the secretary determines that the tax disclosed by the return is less than the tax disclosed by his or her examination, the secretary shall propose the assessment of additional tax plus penalties, as the case may be, and shall give notice of the proposed assessment to the taxpayer. (B) The notice required under subdivision (a)(2)(A) of this section shall: (i) Explain the basis for the proposed assessment; (ii) (a) State that a final assessment, as provided by § 26-18-401 , will be made if the taxpayer does not protest the proposed assessment as provided by § 26-18-404 or file a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., as applicable. (b) The taxpayer does not have to protest the proposed assessment to later be entitled to exercise the right to seek a judicial review of the assessment under § 26-18-406 ; and (iii) Provide contact information for the taxpayer to use if the taxpayer wants to obtain his or her tax records, including without limitation the facts and evidence supporting the proposed assessment, from the Department of Finance and Administration.

(1) If any taxpayer fails to file any return as required by any state tax law, the Secretary of the Department of Finance and Administration from any information in his or her possession or obtainable by him or her, may determine the correct amount of tax for the taxable period. If a return has been filed, the secretary shall examine the return and make any audit or investigation that he or she considers necessary.

(2) (A) When a return has not been filed and the secretary determines that there is a tax due for the taxable period or when a return has been filed and the secretary determines that the tax disclosed by the return is less than the tax disclosed by his or her examination, the secretary shall propose the assessment of additional tax plus penalties, as the case may be, and shall give notice of the proposed assessment to the taxpayer. (B) The notice required under subdivision (a)(2)(A) of this section shall: (i) Explain the basis for the proposed assessment; (ii) (a) State that a final assessment, as provided by § 26-18-401 , will be made if the taxpayer does not protest the proposed assessment as provided by § 26-18-404 or file a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., as applicable. (b) The taxpayer does not have to protest the proposed assessment to later be entitled to exercise the right to seek a judicial review of the assessment under § 26-18-406 ; and (iii) Provide contact information for the taxpayer to use if the taxpayer wants to obtain his or her tax records, including without limitation the facts and evidence supporting the proposed assessment, from the Department of Finance and Administration.

(A) When a return has not been filed and the secretary determines that there is a tax due for the taxable period or when a return has been filed and the secretary determines that the tax disclosed by the return is less than the tax disclosed by his or her examination, the secretary shall propose the assessment of additional tax plus penalties, as the case may be, and shall give notice of the proposed assessment to the taxpayer.

(B) The notice required under subdivision (a)(2)(A) of this section shall: (i) Explain the basis for the proposed assessment; (ii) (a) State that a final assessment, as provided by § 26-18-401 , will be made if the taxpayer does not protest the proposed assessment as provided by § 26-18-404 or file a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., as applicable. (b) The taxpayer does not have to protest the proposed assessment to later be entitled to exercise the right to seek a judicial review of the assessment under § 26-18-406 ; and (iii) Provide contact information for the taxpayer to use if the taxpayer wants to obtain his or her tax records, including without limitation the facts and evidence supporting the proposed assessment, from the Department of Finance and Administration.

(i) Explain the basis for the proposed assessment;

(ii) (a) State that a final assessment, as provided by § 26-18-401 , will be made if the taxpayer does not protest the proposed assessment as provided by § 26-18-404 or file a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., as applicable. (b) The taxpayer does not have to protest the proposed assessment to later be entitled to exercise the right to seek a judicial review of the assessment under § 26-18-406 ; and

(a) State that a final assessment, as provided by § 26-18-401 , will be made if the taxpayer does not protest the proposed assessment as provided by § 26-18-404 or file a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., as applicable.

(b) The taxpayer does not have to protest the proposed assessment to later be entitled to exercise the right to seek a judicial review of the assessment under § 26-18-406 ; and

(iii) Provide contact information for the taxpayer to use if the taxpayer wants to obtain his or her tax records, including without limitation the facts and evidence supporting the proposed assessment, from the Department of Finance and Administration.

(b) Any demand for additional payment of a state tax which is made as the result of a verification of a mathematical error on the return shall not be deemed to be a proposed assessment under the provisions of this section and shall not be subject to the hearing or appeal provisions of this chapter.

(c) (1) An erroneously paid refund is a tax deficiency and is subject to assessment under this section. (2) (A) When an erroneously paid refund is issued to a taxpayer, the secretary shall issue a notice of proposed assessment for the amount of the erroneously paid refund, plus interest and any penalty authorized under this chapter. (B) The notice of proposed assessment to recover an erroneously paid refund shall explain the basis for the proposed assessment and shall inform the taxpayer that a final assessment under § 26-18-401 shall be made if the taxpayer fails to protest the assessment under § 26-18-404 or fails to file a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq. (3) Sections 26-18-404 - 26-18-406 and 26-18-701 and the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., apply to assessments of erroneously paid refunds. (4) Interest and penalties imposed on a tax deficiency are subject to waiver or abatement in accordance with the procedure established in § 26-18-705(b) if the tax deficiency arose from an error by the department that resulted in the issuance of an erroneously paid refund.

(1) An erroneously paid refund is a tax deficiency and is subject to assessment under this section.

(2) (A) When an erroneously paid refund is issued to a taxpayer, the secretary shall issue a notice of proposed assessment for the amount of the erroneously paid refund, plus interest and any penalty authorized under this chapter. (B) The notice of proposed assessment to recover an erroneously paid refund shall explain the basis for the proposed assessment and shall inform the taxpayer that a final assessment under § 26-18-401 shall be made if the taxpayer fails to protest the assessment under § 26-18-404 or fails to file a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq.

(A) When an erroneously paid refund is issued to a taxpayer, the secretary shall issue a notice of proposed assessment for the amount of the erroneously paid refund, plus interest and any penalty authorized under this chapter.

(B) The notice of proposed assessment to recover an erroneously paid refund shall explain the basis for the proposed assessment and shall inform the taxpayer that a final assessment under § 26-18-401 shall be made if the taxpayer fails to protest the assessment under § 26-18-404 or fails to file a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq.

(3) Sections 26-18-404 - 26-18-406 and 26-18-701 and the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., apply to assessments of erroneously paid refunds.

(4) Interest and penalties imposed on a tax deficiency are subject to waiver or abatement in accordance with the procedure established in § 26-18-705(b) if the tax deficiency arose from an error by the department that resulted in the issuance of an erroneously paid refund.

Amended by Act 2021, No. 593,§ 12, eff. 1/1/2023.

Amended by Act 2021, No. 593,§ 11, eff. 1/1/2023.

Amended by Act 2021, No. 593,§ 10, eff. 1/1/2023.

Amended by Act 2017, No. 999,§ 5, eff. 8/1/2017.

Amended by Act 2017, No. 881,§ 1, eff. 8/1/2017.

Acts 1979, No. 401, § 18; A.S.A. 1947, § 84-4718; Acts 1997, No. 1139, § 1.
Ark. Code Ann. § 26-62-204 — AR Code / Title 26 / Chapter 62 / Subchapter 2 / Section 26-62-204
Licenses and bonds for alternative fuels suppliers and interstate users, IFTA carrier users, etc. - Generally
Status: in_force

(a) No person shall commence operations as an alternative fuels supplier, interstate user, or IFTA carrier user of alternative fuels without first procuring a license for that purpose from the Secretary of the Department of Finance and Administration. This license shall be issued and remain in effect until revoked as provided in this section. (b) (1) Each application for a license as an alternative fuels supplier, interstate user, or IFTA carrier user of alternative fuels, and each license, shall have as a condition that the applicant and holder shall comply with the provisions of this chapter. (2) (A) Each application for a license as an alternative fuels supplier, interstate user, or IFTA carrier user, and each such license, shall have as a further condition that the applicant and holder shall not deliver or permit delivery into the fuel supply tanks of motor vehicles any alternative fuels on which the tax levied by this chapter is not collected or will be remitted pursuant to § 26-62-209 . (B) A taxable use of alternative fuels on which the tax is not collected by an applicant for, or a holder of, an alternative fuels supplier license or on a licensed interstate user or IFTA carrier user on which the tax is not remitted pursuant to § 26-62-209 , in addition to the penal provisions prescribed in this chapter, shall cause immediate cancellation of the applicant or holder's license. (c) (1) (A) Every alternative fuels supplier shall file with the secretary a surety bond of not less than one and one-half (11/2) times or one hundred fifty percent (150%) of the prior six (6) months' average alternative fuels tax due which is based upon the gallon equivalent of alternative fuels to be sold or distributed: (i) As shown by the application for a license if the applicant has not previously been engaged in the business of an alternative fuels supplier; or (ii) As shown by sales for the previous year if the applicant previously has been engaged in such business in this state. (B) However, no bond shall be filed for less than one thousand dollars ($1,000). (2) If the secretary deems it necessary to protect the state in the collection of alternative fuels taxes, the secretary may require any alternative fuels supplier to post a bond in an amount up to three (3) times or three hundred percent (300%) of the prior six (6) months' average alternative fuels tax due. (3) (A) However, the secretary is authorized to waive the posting of bond by any licensed alternative fuels supplier organized and operating under the laws of Arkansas and wholly owned by residents of this state who has been licensed for a period of at least three (3) years and who has not been delinquent in remitting alternative fuels taxes during the three-year period immediately preceding application by the alternative fuels supplier for waiver of bond. (B) If any alternative fuels supplier whose bond has been waived by the secretary as authorized in subdivision (c)(3)(A) of this section subsequently becomes delinquent in remitting alternative fuels taxes to the secretary, the secretary may require that the alternative fuels supplier post a bond in the amount required in this section, and the alternative fuels supplier shall not be eligible to petition for a waiver of bond for a period of three (3) years thereafter. (d) (1) Each application of an interstate user or IFTA carrier user for a license shall be accompanied by a surety bond of a surety company authorized to do business in this state, in favor of the secretary, satisfactory to the secretary, and in an amount to be fixed by the secretary of not less than one thousand dollars ($1,000) nor more than fifty thousand dollars ($50,000), guaranteeing the payment of any and all taxes, penalties, interest, attorney's fees, and costs levied by, accrued, or accruing under this chapter. (2) Any violation of this chapter shall be cause for revocation of any license issued under this chapter. (e) (1) The bond or bonds shall be issued by a surety company qualified to do business in Arkansas, which shall be executed by the alternative fuels supplier, interstate user, or IFTA carrier user as the principal obligor and shall be made payable to the State of Arkansas as the obligee. (2) The bond shall be conditioned upon the prompt filing of true reports and the payment by the alternative fuels supplier, interstate user, or IFTA carrier user to the secretary of any and all alternative fuels taxes which are levied or imposed by the State of Arkansas, together with any and all penalties and interest thereon, and generally, upon faithful compliance with the provisions of this chapter. (f) (1) In the event that liability upon the bond filed pursuant to this section by the alternative fuels supplier, interstate user, or IFTA carrier user with the secretary shall be discharged or reduced, whether by judgment rendered, payment made, or otherwise, or if, in the opinion of the secretary, any surety on the bond shall have become unsatisfactory or unacceptable, then the secretary may require the filing of a new bond with a satisfactory surety in the same form and amount; failing which, the secretary shall immediately cancel the license of the alternative fuels supplier, interstate user, or IFTA carrier user. (2) If a new bond shall be furnished, the secretary shall cancel the bonds for which the new bond shall be substituted. (g) (1) (A) If the secretary determines that the amount of the existing bond is insufficient to ensure payment of the tax, interest, and penalty that are currently owed or that may be owed by the alternative fuels supplier, interstate user, or IFTA carrier, the secretary may issue a written demand that an additional bond be filed in the same manner and form with a surety company approved by the secretary. (B) An alternative fuels suppler, interstate user, or IFTA carrier may seek administrative relief from the demand for additional bond by filing a written protest under the Arkansas Tax Procedure Act, § 26-18-101 et seq., or by filing a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq. (C) A hearing on the protest or petition shall be held within twenty (20) days of the date of the filing of the protest or petition, and a decision shall be issued within twenty (20) days of the hearing. (2) If the alternative fuels supplier, interstate user, or IFTA carrier fails to timely seek administrative relief from the decision of the secretary, the secretary shall cancel the license of the alternative fuels supplier, interstate user, or IFTA carrier immediately. (h) (1) (A) Any surety on any bond furnished as provided in this section shall be released and discharged from any and all liability to the State of Arkansas accruing on the bond after the expiration of sixty (60) days from the date upon which a surety shall have lodged with the secretary a written request to be released and discharged. (B) However, the request shall not operate to relieve, release, or discharge the surety from any liability already accrued, or which shall accrue, before the expiration of the sixty-day period. (2) Upon receipt of notice of such request, the secretary shall promptly notify the alternative fuels supplier, interstate user, or IFTA carrier user who furnished the bond, and unless the alternative fuels supplier, interstate user, or IFTA carrier user, on or before the expiration of the sixty-day period, files with the secretary a new bond with a surety company satisfactory to the secretary in the amount and form as provided in this section, the secretary shall immediately cancel the license of that alternative fuels supplier, interstate user, or IFTA carrier user. (3) If a new bond shall be furnished as provided in this section, the secretary shall cancel the bond for which the new bond shall be substituted. (i) In lieu of furnishing a bond or bonds executed by a surety company as provided in this section, any alternative fuels supplier, interstate user, or IFTA carrier user may furnish a bond or other instrument, in form prescribed by the secretary, equal to the amount of the bond or bonds required by this section which will provide security or payment of all amounts as described in this section and in compliance with all provisions of this chapter. (j) (1) Any violation of this chapter shall be cause for revocation of any license issued pursuant to this chapter. (2) (A) Should his or her license be revoked, any alternative fuels supplier, interstate user, or IFTA carrier user may bring an action against the secretary in the Pulaski County Circuit Court within fifteen (15) days of the date of revocation to determine whether or not the alternative fuels supplier, interstate user, or IFTA carrier user has in fact violated any of the provisions of this chapter. (B) If the court determines that the provisions of the law have been violated by the alternative fuels supplier, interstate user, or IFTA carrier user, it shall affirm the secretary's action in revoking the license. (k) If any of the provisions of this chapter regarding IFTA carrier users conflicts with the International Fuel Tax Agreement, § 26-55-1101 et seq., entered into by this state, the provisions of the International Fuel Tax Agreement, § 26-55-1101 et seq., shall govern. Amended by Act 2021, No. 593,§ 40, eff. 1/1/2023. Amended by Act 2019, No. 910,§ 4318, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4317, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4316, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4315, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4314, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4313, eff. 7/1/2019. Acts 1993, No. 1119, § 12.

(a) No person shall commence operations as an alternative fuels supplier, interstate user, or IFTA carrier user of alternative fuels without first procuring a license for that purpose from the Secretary of the Department of Finance and Administration. This license shall be issued and remain in effect until revoked as provided in this section.

(b) (1) Each application for a license as an alternative fuels supplier, interstate user, or IFTA carrier user of alternative fuels, and each license, shall have as a condition that the applicant and holder shall comply with the provisions of this chapter. (2) (A) Each application for a license as an alternative fuels supplier, interstate user, or IFTA carrier user, and each such license, shall have as a further condition that the applicant and holder shall not deliver or permit delivery into the fuel supply tanks of motor vehicles any alternative fuels on which the tax levied by this chapter is not collected or will be remitted pursuant to § 26-62-209 . (B) A taxable use of alternative fuels on which the tax is not collected by an applicant for, or a holder of, an alternative fuels supplier license or on a licensed interstate user or IFTA carrier user on which the tax is not remitted pursuant to § 26-62-209 , in addition to the penal provisions prescribed in this chapter, shall cause immediate cancellation of the applicant or holder's license.

(1) Each application for a license as an alternative fuels supplier, interstate user, or IFTA carrier user of alternative fuels, and each license, shall have as a condition that the applicant and holder shall comply with the provisions of this chapter.

(2) (A) Each application for a license as an alternative fuels supplier, interstate user, or IFTA carrier user, and each such license, shall have as a further condition that the applicant and holder shall not deliver or permit delivery into the fuel supply tanks of motor vehicles any alternative fuels on which the tax levied by this chapter is not collected or will be remitted pursuant to § 26-62-209 . (B) A taxable use of alternative fuels on which the tax is not collected by an applicant for, or a holder of, an alternative fuels supplier license or on a licensed interstate user or IFTA carrier user on which the tax is not remitted pursuant to § 26-62-209 , in addition to the penal provisions prescribed in this chapter, shall cause immediate cancellation of the applicant or holder's license.

(A) Each application for a license as an alternative fuels supplier, interstate user, or IFTA carrier user, and each such license, shall have as a further condition that the applicant and holder shall not deliver or permit delivery into the fuel supply tanks of motor vehicles any alternative fuels on which the tax levied by this chapter is not collected or will be remitted pursuant to § 26-62-209 .

(B) A taxable use of alternative fuels on which the tax is not collected by an applicant for, or a holder of, an alternative fuels supplier license or on a licensed interstate user or IFTA carrier user on which the tax is not remitted pursuant to § 26-62-209 , in addition to the penal provisions prescribed in this chapter, shall cause immediate cancellation of the applicant or holder's license.

(c) (1) (A) Every alternative fuels supplier shall file with the secretary a surety bond of not less than one and one-half (11/2) times or one hundred fifty percent (150%) of the prior six (6) months' average alternative fuels tax due which is based upon the gallon equivalent of alternative fuels to be sold or distributed: (i) As shown by the application for a license if the applicant has not previously been engaged in the business of an alternative fuels supplier; or (ii) As shown by sales for the previous year if the applicant previously has been engaged in such business in this state. (B) However, no bond shall be filed for less than one thousand dollars ($1,000). (2) If the secretary deems it necessary to protect the state in the collection of alternative fuels taxes, the secretary may require any alternative fuels supplier to post a bond in an amount up to three (3) times or three hundred percent (300%) of the prior six (6) months' average alternative fuels tax due. (3) (A) However, the secretary is authorized to waive the posting of bond by any licensed alternative fuels supplier organized and operating under the laws of Arkansas and wholly owned by residents of this state who has been licensed for a period of at least three (3) years and who has not been delinquent in remitting alternative fuels taxes during the three-year period immediately preceding application by the alternative fuels supplier for waiver of bond. (B) If any alternative fuels supplier whose bond has been waived by the secretary as authorized in subdivision (c)(3)(A) of this section subsequently becomes delinquent in remitting alternative fuels taxes to the secretary, the secretary may require that the alternative fuels supplier post a bond in the amount required in this section, and the alternative fuels supplier shall not be eligible to petition for a waiver of bond for a period of three (3) years thereafter.

(1) (A) Every alternative fuels supplier shall file with the secretary a surety bond of not less than one and one-half (11/2) times or one hundred fifty percent (150%) of the prior six (6) months' average alternative fuels tax due which is based upon the gallon equivalent of alternative fuels to be sold or distributed: (i) As shown by the application for a license if the applicant has not previously been engaged in the business of an alternative fuels supplier; or (ii) As shown by sales for the previous year if the applicant previously has been engaged in such business in this state. (B) However, no bond shall be filed for less than one thousand dollars ($1,000).

(A) Every alternative fuels supplier shall file with the secretary a surety bond of not less than one and one-half (11/2) times or one hundred fifty percent (150%) of the prior six (6) months' average alternative fuels tax due which is based upon the gallon equivalent of alternative fuels to be sold or distributed: (i) As shown by the application for a license if the applicant has not previously been engaged in the business of an alternative fuels supplier; or (ii) As shown by sales for the previous year if the applicant previously has been engaged in such business in this state.

(i) As shown by the application for a license if the applicant has not previously been engaged in the business of an alternative fuels supplier; or

(ii) As shown by sales for the previous year if the applicant previously has been engaged in such business in this state.

(B) However, no bond shall be filed for less than one thousand dollars ($1,000).

(2) If the secretary deems it necessary to protect the state in the collection of alternative fuels taxes, the secretary may require any alternative fuels supplier to post a bond in an amount up to three (3) times or three hundred percent (300%) of the prior six (6) months' average alternative fuels tax due.

(3) (A) However, the secretary is authorized to waive the posting of bond by any licensed alternative fuels supplier organized and operating under the laws of Arkansas and wholly owned by residents of this state who has been licensed for a period of at least three (3) years and who has not been delinquent in remitting alternative fuels taxes during the three-year period immediately preceding application by the alternative fuels supplier for waiver of bond. (B) If any alternative fuels supplier whose bond has been waived by the secretary as authorized in subdivision (c)(3)(A) of this section subsequently becomes delinquent in remitting alternative fuels taxes to the secretary, the secretary may require that the alternative fuels supplier post a bond in the amount required in this section, and the alternative fuels supplier shall not be eligible to petition for a waiver of bond for a period of three (3) years thereafter.

(A) However, the secretary is authorized to waive the posting of bond by any licensed alternative fuels supplier organized and operating under the laws of Arkansas and wholly owned by residents of this state who has been licensed for a period of at least three (3) years and who has not been delinquent in remitting alternative fuels taxes during the three-year period immediately preceding application by the alternative fuels supplier for waiver of bond.

(B) If any alternative fuels supplier whose bond has been waived by the secretary as authorized in subdivision (c)(3)(A) of this section subsequently becomes delinquent in remitting alternative fuels taxes to the secretary, the secretary may require that the alternative fuels supplier post a bond in the amount required in this section, and the alternative fuels supplier shall not be eligible to petition for a waiver of bond for a period of three (3) years thereafter.

(d) (1) Each application of an interstate user or IFTA carrier user for a license shall be accompanied by a surety bond of a surety company authorized to do business in this state, in favor of the secretary, satisfactory to the secretary, and in an amount to be fixed by the secretary of not less than one thousand dollars ($1,000) nor more than fifty thousand dollars ($50,000), guaranteeing the payment of any and all taxes, penalties, interest, attorney's fees, and costs levied by, accrued, or accruing under this chapter. (2) Any violation of this chapter shall be cause for revocation of any license issued under this chapter.

(1) Each application of an interstate user or IFTA carrier user for a license shall be accompanied by a surety bond of a surety company authorized to do business in this state, in favor of the secretary, satisfactory to the secretary, and in an amount to be fixed by the secretary of not less than one thousand dollars ($1,000) nor more than fifty thousand dollars ($50,000), guaranteeing the payment of any and all taxes, penalties, interest, attorney's fees, and costs levied by, accrued, or accruing under this chapter.

(2) Any violation of this chapter shall be cause for revocation of any license issued under this chapter.

(e) (1) The bond or bonds shall be issued by a surety company qualified to do business in Arkansas, which shall be executed by the alternative fuels supplier, interstate user, or IFTA carrier user as the principal obligor and shall be made payable to the State of Arkansas as the obligee. (2) The bond shall be conditioned upon the prompt filing of true reports and the payment by the alternative fuels supplier, interstate user, or IFTA carrier user to the secretary of any and all alternative fuels taxes which are levied or imposed by the State of Arkansas, together with any and all penalties and interest thereon, and generally, upon faithful compliance with the provisions of this chapter.

(1) The bond or bonds shall be issued by a surety company qualified to do business in Arkansas, which shall be executed by the alternative fuels supplier, interstate user, or IFTA carrier user as the principal obligor and shall be made payable to the State of Arkansas as the obligee.

(2) The bond shall be conditioned upon the prompt filing of true reports and the payment by the alternative fuels supplier, interstate user, or IFTA carrier user to the secretary of any and all alternative fuels taxes which are levied or imposed by the State of Arkansas, together with any and all penalties and interest thereon, and generally, upon faithful compliance with the provisions of this chapter.

(f) (1) In the event that liability upon the bond filed pursuant to this section by the alternative fuels supplier, interstate user, or IFTA carrier user with the secretary shall be discharged or reduced, whether by judgment rendered, payment made, or otherwise, or if, in the opinion of the secretary, any surety on the bond shall have become unsatisfactory or unacceptable, then the secretary may require the filing of a new bond with a satisfactory surety in the same form and amount; failing which, the secretary shall immediately cancel the license of the alternative fuels supplier, interstate user, or IFTA carrier user. (2) If a new bond shall be furnished, the secretary shall cancel the bonds for which the new bond shall be substituted.

(1) In the event that liability upon the bond filed pursuant to this section by the alternative fuels supplier, interstate user, or IFTA carrier user with the secretary shall be discharged or reduced, whether by judgment rendered, payment made, or otherwise, or if, in the opinion of the secretary, any surety on the bond shall have become unsatisfactory or unacceptable, then the secretary may require the filing of a new bond with a satisfactory surety in the same form and amount; failing which, the secretary shall immediately cancel the license of the alternative fuels supplier, interstate user, or IFTA carrier user.

(2) If a new bond shall be furnished, the secretary shall cancel the bonds for which the new bond shall be substituted.

(g) (1) (A) If the secretary determines that the amount of the existing bond is insufficient to ensure payment of the tax, interest, and penalty that are currently owed or that may be owed by the alternative fuels supplier, interstate user, or IFTA carrier, the secretary may issue a written demand that an additional bond be filed in the same manner and form with a surety company approved by the secretary. (B) An alternative fuels suppler, interstate user, or IFTA carrier may seek administrative relief from the demand for additional bond by filing a written protest under the Arkansas Tax Procedure Act, § 26-18-101 et seq., or by filing a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq. (C) A hearing on the protest or petition shall be held within twenty (20) days of the date of the filing of the protest or petition, and a decision shall be issued within twenty (20) days of the hearing. (2) If the alternative fuels supplier, interstate user, or IFTA carrier fails to timely seek administrative relief from the decision of the secretary, the secretary shall cancel the license of the alternative fuels supplier, interstate user, or IFTA carrier immediately.

(1) (A) If the secretary determines that the amount of the existing bond is insufficient to ensure payment of the tax, interest, and penalty that are currently owed or that may be owed by the alternative fuels supplier, interstate user, or IFTA carrier, the secretary may issue a written demand that an additional bond be filed in the same manner and form with a surety company approved by the secretary. (B) An alternative fuels suppler, interstate user, or IFTA carrier may seek administrative relief from the demand for additional bond by filing a written protest under the Arkansas Tax Procedure Act, § 26-18-101 et seq., or by filing a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq. (C) A hearing on the protest or petition shall be held within twenty (20) days of the date of the filing of the protest or petition, and a decision shall be issued within twenty (20) days of the hearing.

(A) If the secretary determines that the amount of the existing bond is insufficient to ensure payment of the tax, interest, and penalty that are currently owed or that may be owed by the alternative fuels supplier, interstate user, or IFTA carrier, the secretary may issue a written demand that an additional bond be filed in the same manner and form with a surety company approved by the secretary.

(B) An alternative fuels suppler, interstate user, or IFTA carrier may seek administrative relief from the demand for additional bond by filing a written protest under the Arkansas Tax Procedure Act, § 26-18-101 et seq., or by filing a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq.

(C) A hearing on the protest or petition shall be held within twenty (20) days of the date of the filing of the protest or petition, and a decision shall be issued within twenty (20) days of the hearing.

(2) If the alternative fuels supplier, interstate user, or IFTA carrier fails to timely seek administrative relief from the decision of the secretary, the secretary shall cancel the license of the alternative fuels supplier, interstate user, or IFTA carrier immediately.

(h) (1) (A) Any surety on any bond furnished as provided in this section shall be released and discharged from any and all liability to the State of Arkansas accruing on the bond after the expiration of sixty (60) days from the date upon which a surety shall have lodged with the secretary a written request to be released and discharged. (B) However, the request shall not operate to relieve, release, or discharge the surety from any liability already accrued, or which shall accrue, before the expiration of the sixty-day period. (2) Upon receipt of notice of such request, the secretary shall promptly notify the alternative fuels supplier, interstate user, or IFTA carrier user who furnished the bond, and unless the alternative fuels supplier, interstate user, or IFTA carrier user, on or before the expiration of the sixty-day period, files with the secretary a new bond with a surety company satisfactory to the secretary in the amount and form as provided in this section, the secretary shall immediately cancel the license of that alternative fuels supplier, interstate user, or IFTA carrier user. (3) If a new bond shall be furnished as provided in this section, the secretary shall cancel the bond for which the new bond shall be substituted.

(1) (A) Any surety on any bond furnished as provided in this section shall be released and discharged from any and all liability to the State of Arkansas accruing on the bond after the expiration of sixty (60) days from the date upon which a surety shall have lodged with the secretary a written request to be released and discharged. (B) However, the request shall not operate to relieve, release, or discharge the surety from any liability already accrued, or which shall accrue, before the expiration of the sixty-day period.

(A) Any surety on any bond furnished as provided in this section shall be released and discharged from any and all liability to the State of Arkansas accruing on the bond after the expiration of sixty (60) days from the date upon which a surety shall have lodged with the secretary a written request to be released and discharged.

(B) However, the request shall not operate to relieve, release, or discharge the surety from any liability already accrued, or which shall accrue, before the expiration of the sixty-day period.

(2) Upon receipt of notice of such request, the secretary shall promptly notify the alternative fuels supplier, interstate user, or IFTA carrier user who furnished the bond, and unless the alternative fuels supplier, interstate user, or IFTA carrier user, on or before the expiration of the sixty-day period, files with the secretary a new bond with a surety company satisfactory to the secretary in the amount and form as provided in this section, the secretary shall immediately cancel the license of that alternative fuels supplier, interstate user, or IFTA carrier user.

(3) If a new bond shall be furnished as provided in this section, the secretary shall cancel the bond for which the new bond shall be substituted.

(i) In lieu of furnishing a bond or bonds executed by a surety company as provided in this section, any alternative fuels supplier, interstate user, or IFTA carrier user may furnish a bond or other instrument, in form prescribed by the secretary, equal to the amount of the bond or bonds required by this section which will provide security or payment of all amounts as described in this section and in compliance with all provisions of this chapter.

(j) (1) Any violation of this chapter shall be cause for revocation of any license issued pursuant to this chapter. (2) (A) Should his or her license be revoked, any alternative fuels supplier, interstate user, or IFTA carrier user may bring an action against the secretary in the Pulaski County Circuit Court within fifteen (15) days of the date of revocation to determine whether or not the alternative fuels supplier, interstate user, or IFTA carrier user has in fact violated any of the provisions of this chapter. (B) If the court determines that the provisions of the law have been violated by the alternative fuels supplier, interstate user, or IFTA carrier user, it shall affirm the secretary's action in revoking the license.

(1) Any violation of this chapter shall be cause for revocation of any license issued pursuant to this chapter.

(2) (A) Should his or her license be revoked, any alternative fuels supplier, interstate user, or IFTA carrier user may bring an action against the secretary in the Pulaski County Circuit Court within fifteen (15) days of the date of revocation to determine whether or not the alternative fuels supplier, interstate user, or IFTA carrier user has in fact violated any of the provisions of this chapter. (B) If the court determines that the provisions of the law have been violated by the alternative fuels supplier, interstate user, or IFTA carrier user, it shall affirm the secretary's action in revoking the license.

(A) Should his or her license be revoked, any alternative fuels supplier, interstate user, or IFTA carrier user may bring an action against the secretary in the Pulaski County Circuit Court within fifteen (15) days of the date of revocation to determine whether or not the alternative fuels supplier, interstate user, or IFTA carrier user has in fact violated any of the provisions of this chapter.

(B) If the court determines that the provisions of the law have been violated by the alternative fuels supplier, interstate user, or IFTA carrier user, it shall affirm the secretary's action in revoking the license.

(k) If any of the provisions of this chapter regarding IFTA carrier users conflicts with the International Fuel Tax Agreement, § 26-55-1101 et seq., entered into by this state, the provisions of the International Fuel Tax Agreement, § 26-55-1101 et seq., shall govern.

Amended by Act 2021, No. 593,§ 40, eff. 1/1/2023.

Amended by Act 2019, No. 910,§ 4318, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4317, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4316, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4315, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4314, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4313, eff. 7/1/2019.

Acts 1993, No. 1119, § 12.
Ark. Code Ann. § 26-51-2502 — AR Code / Title 26 / Chapter 51 / Subchapter 25 / Section 26-51-2502
Arkansas Disaster Relief Program
Status: in_force

(a) (1) There is created the Arkansas Disaster Relief Program. (2) The Revenue Division of the Department of Finance and Administration shall include on the Arkansas individual income tax forms, including those forms on which a husband and wife file separately on the same form and on all corporate income tax forms, a designation as follows: (A) " If you are entitled to a refund, check if you wish to designate [ ] $1, [ ] $5, [ ] $10, [ ] $20, [ ] $________ (write in amount), or [ ] all refund due, of your tax refund for the Arkansas Disaster Relief Program. Your refund will be reduced by this amount. (B) If you owe an additional amount, check if you wish to contribute an additional [ ] $1, [ ] $5, [ ] $10, [ ] $20, [ ] $________ (write in amount) for the Arkansas Disaster Relief Program. If you wish to make a contribution to the program you must enclose a separate check for the amount of your contribution, payable to the Arkansas Disaster Relief Program." (b) The Department of Finance and Administration shall quarterly certify to the Treasurer of State the amount contributed to the program through this state income tax check-off during the quarter as authorized by this section, and the Treasurer of State shall deduct from the Individual Income Tax Withholding Fund the amount so certified. (c) The Secretary of the Department of Finance and Administration shall have the authority to promulgate all rules and all income tax forms, returns, and schedules necessary to carry out this program. (d) The secretary is authorized to accept any gifts, grants, bequests, devises, and donations made to the State of Arkansas for the purposes of funding the program. The secretary shall deposit any of these gifts, grants, bequests, devises, and donations so received into the Arkansas Disaster Relief Program Trust Fund. These gifts, grants, bequests, devises, and donations shall be used together with any other funds appropriated for funding the program provided for in this section. (e) (1) (A) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State an Arkansas Disaster Relief Program Trust Fund to be used by the Division of Emergency Management for disaster relief. (B) The Treasurer of State shall credit to the Arkansas Disaster Relief Program Trust Fund the amount certified each quarter in accordance with subsection (b) of this section. (2) (A) The moneys credited to the Arkansas Disaster Relief Program Trust Fund shall be held as trust funds in interest-bearing accounts only. (B) All interest earned shall be credited to the Arkansas Disaster Relief Program Trust Fund and shall be used only for the purposes of the Arkansas Disaster Relief Program Trust Fund. (3) All funds deposited into the Arkansas Disaster Relief Program Trust Fund and all interest earned on deposits and the fund balance in the Arkansas Disaster Relief Program Trust Fund may be disbursed as appropriated in each fiscal year of the biennium for the program created by this subchapter. (f) (1) The Revenue Division of the Department of Finance and Administration may establish any rule to effectively carry out the revenue-producing provisions of this section. (2) The secretary may promulgate rules to carry out the provisions of this section that allow the secretary to accept gifts, grants, bequests, devises, and donations. Amended by Act 2019, No. 315,§ 2986, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3805, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3804, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3803, eff. 7/1/2019. Acts 1997, No. 1181, §§ 1-4; 1999, No. 646, § 66; 2007, No. 827, §§ 205, 206.

(a) (1) There is created the Arkansas Disaster Relief Program. (2) The Revenue Division of the Department of Finance and Administration shall include on the Arkansas individual income tax forms, including those forms on which a husband and wife file separately on the same form and on all corporate income tax forms, a designation as follows: (A) " If you are entitled to a refund, check if you wish to designate [ ] $1, [ ] $5, [ ] $10, [ ] $20, [ ] $________ (write in amount), or [ ] all refund due, of your tax refund for the Arkansas Disaster Relief Program. Your refund will be reduced by this amount. (B) If you owe an additional amount, check if you wish to contribute an additional [ ] $1, [ ] $5, [ ] $10, [ ] $20, [ ] $________ (write in amount) for the Arkansas Disaster Relief Program. If you wish to make a contribution to the program you must enclose a separate check for the amount of your contribution, payable to the Arkansas Disaster Relief Program."

(1) There is created the Arkansas Disaster Relief Program.

(2) The Revenue Division of the Department of Finance and Administration shall include on the Arkansas individual income tax forms, including those forms on which a husband and wife file separately on the same form and on all corporate income tax forms, a designation as follows: (A) " If you are entitled to a refund, check if you wish to designate [ ] $1, [ ] $5, [ ] $10, [ ] $20, [ ] $________ (write in amount), or [ ] all refund due, of your tax refund for the Arkansas Disaster Relief Program. Your refund will be reduced by this amount. (B) If you owe an additional amount, check if you wish to contribute an additional [ ] $1, [ ] $5, [ ] $10, [ ] $20, [ ] $________ (write in amount) for the Arkansas Disaster Relief Program. If you wish to make a contribution to the program you must enclose a separate check for the amount of your contribution, payable to the Arkansas Disaster Relief Program."

(A) " If you are entitled to a refund, check if you wish to designate [ ] $1, [ ] $5, [ ] $10, [ ] $20, [ ] $________ (write in amount), or [ ] all refund due, of your tax refund for the Arkansas Disaster Relief Program. Your refund will be reduced by this amount.

(B) If you owe an additional amount, check if you wish to contribute an additional [ ] $1, [ ] $5, [ ] $10, [ ] $20, [ ] $________ (write in amount) for the Arkansas Disaster Relief Program. If you wish to make a contribution to the program you must enclose a separate check for the amount of your contribution, payable to the Arkansas Disaster Relief Program."

(b) The Department of Finance and Administration shall quarterly certify to the Treasurer of State the amount contributed to the program through this state income tax check-off during the quarter as authorized by this section, and the Treasurer of State shall deduct from the Individual Income Tax Withholding Fund the amount so certified.

(c) The Secretary of the Department of Finance and Administration shall have the authority to promulgate all rules and all income tax forms, returns, and schedules necessary to carry out this program.

(d) The secretary is authorized to accept any gifts, grants, bequests, devises, and donations made to the State of Arkansas for the purposes of funding the program. The secretary shall deposit any of these gifts, grants, bequests, devises, and donations so received into the Arkansas Disaster Relief Program Trust Fund. These gifts, grants, bequests, devises, and donations shall be used together with any other funds appropriated for funding the program provided for in this section.

(e) (1) (A) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State an Arkansas Disaster Relief Program Trust Fund to be used by the Division of Emergency Management for disaster relief. (B) The Treasurer of State shall credit to the Arkansas Disaster Relief Program Trust Fund the amount certified each quarter in accordance with subsection (b) of this section. (2) (A) The moneys credited to the Arkansas Disaster Relief Program Trust Fund shall be held as trust funds in interest-bearing accounts only. (B) All interest earned shall be credited to the Arkansas Disaster Relief Program Trust Fund and shall be used only for the purposes of the Arkansas Disaster Relief Program Trust Fund. (3) All funds deposited into the Arkansas Disaster Relief Program Trust Fund and all interest earned on deposits and the fund balance in the Arkansas Disaster Relief Program Trust Fund may be disbursed as appropriated in each fiscal year of the biennium for the program created by this subchapter.

(1) (A) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State an Arkansas Disaster Relief Program Trust Fund to be used by the Division of Emergency Management for disaster relief. (B) The Treasurer of State shall credit to the Arkansas Disaster Relief Program Trust Fund the amount certified each quarter in accordance with subsection (b) of this section.

(A) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State an Arkansas Disaster Relief Program Trust Fund to be used by the Division of Emergency Management for disaster relief.

(B) The Treasurer of State shall credit to the Arkansas Disaster Relief Program Trust Fund the amount certified each quarter in accordance with subsection (b) of this section.

(2) (A) The moneys credited to the Arkansas Disaster Relief Program Trust Fund shall be held as trust funds in interest-bearing accounts only. (B) All interest earned shall be credited to the Arkansas Disaster Relief Program Trust Fund and shall be used only for the purposes of the Arkansas Disaster Relief Program Trust Fund.

(A) The moneys credited to the Arkansas Disaster Relief Program Trust Fund shall be held as trust funds in interest-bearing accounts only.

(B) All interest earned shall be credited to the Arkansas Disaster Relief Program Trust Fund and shall be used only for the purposes of the Arkansas Disaster Relief Program Trust Fund.

(3) All funds deposited into the Arkansas Disaster Relief Program Trust Fund and all interest earned on deposits and the fund balance in the Arkansas Disaster Relief Program Trust Fund may be disbursed as appropriated in each fiscal year of the biennium for the program created by this subchapter.

(f) (1) The Revenue Division of the Department of Finance and Administration may establish any rule to effectively carry out the revenue-producing provisions of this section. (2) The secretary may promulgate rules to carry out the provisions of this section that allow the secretary to accept gifts, grants, bequests, devises, and donations.

(1) The Revenue Division of the Department of Finance and Administration may establish any rule to effectively carry out the revenue-producing provisions of this section.

(2) The secretary may promulgate rules to carry out the provisions of this section that allow the secretary to accept gifts, grants, bequests, devises, and donations.

Amended by Act 2019, No. 315,§ 2986, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3805, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3804, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3803, eff. 7/1/2019.

Acts 1997, No. 1181, §§ 1-4; 1999, No. 646, § 66; 2007, No. 827, §§ 205, 206.
Ark. Code Ann. § 26-5-105 — AR Code / Title 26 / Chapter 5 / Section 26-5-105
Local government committee
Status: in_force

(a) The Governor, after consultation with representatives of local governments, may appoint a committee of three (3) persons who are representative of subdivisions of this state affected, or likely to be affected, by the Multistate Tax Compact, § 26-5-101 . (b) The member representing this state on the Multistate Tax Commission, or any alternate designated by him or her to serve on the commission, shall consult regularly with these appointees, if they are named, in accordance with Article VI 1(b) of the compact. Acts 1967, No. 410, § 4; A.S.A. 1947, § 84-4104.

(a) The Governor, after consultation with representatives of local governments, may appoint a committee of three (3) persons who are representative of subdivisions of this state affected, or likely to be affected, by the Multistate Tax Compact, § 26-5-101 .

(b) The member representing this state on the Multistate Tax Commission, or any alternate designated by him or her to serve on the commission, shall consult regularly with these appointees, if they are named, in accordance with Article VI 1(b) of the compact.

Acts 1967, No. 410, § 4; A.S.A. 1947, § 84-4104.
Ark. Code Ann. § 26-57-203 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-203
Definitions
Status: in_force

As used in this subchapter: (1) "Alternative nicotine product" means: (A) A product that consists of or contains nicotine that can be ingested into the body by chewing, smoking, absorbing, dissolving, inhaling, snorting, sniffing, or by any other means; and (B) "Alternative nicotine product" does not include a: (i) Tobacco product; (ii) Vapor product; (iii) Product that is a drug under 21 U.S.C. § 321(g)(1) ; (iv) Product that is a device under 21 U.S.C. § 321(h) ; or (v) Product that constitutes a combination drug, device, or biological product as described in 21 U.S.C. § 353(g) ; (2) "Annual" or "annually" means the fiscal year from July 1 through the next June 30; (3) "Brand family" means the same as defined in § 26-57-1302 ; (4) (A) "Child-resistant packaging" means packaging that is designed or constructed to be: (i) Significantly difficult for children under five (5) years of age to: (a) Open; or (b) Obtain a toxic or harmful amount of the substance contained therein within a reasonable time; and (ii) Not difficult for an average adult to use properly. (B) "Child-resistant packaging" does not mean packaging that children cannot open or obtain a toxic or harmful amount within a reasonable time when tested in accordance with the method described in 16 C.F.R. § 1700.20 , as it existed on January 1, 2015; (5) "Cigar" means any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco, other than any roll of tobacco that is a cigarette; (6) "Cigarette" means a cigarette as defined in § 26-57-260 that is subject to federal excise tax; (7) "Cigarette inputs" means machinery or other component parts typically used in the manufacture of cigarettes, including without limitation tobacco, whether processed or unprocessed, cigarette papers and tubes, cigarette filters and component parts intended for use in the making of cigarette filters, and machinery typically used in the making of cigarettes; (8) "Cigarette rolling machine" means a machine, device, or other type of equipment that is intended to be used or may be used to make rolled tobacco, or a substitute for rolled tobacco, for smoking from other tobacco products, including without limitation roll-your-own tobacco and pipe tobacco; (9) "Consumer" means a member of the public at large; (10) "Days" means calendar days unless otherwise specified; (11) "Directory" means: (A) The directory compiled by the Attorney General under § 26-57-1303 , if the reference is to the directory used in Arkansas; or (B) The directory compiled under the law in another state, if the reference is to another state's directory; (12) "E-liquid" and "e-liquid product" means a liquid product, which may or may not contain nicotine, that is inhaled when using a vapor product, and that may or may not include without limitation propylene glycol, vegetable glycerin, nicotine from any source, and flavorings; (13) "First sale" means: (A) The first sale within this state of tobacco products made by a manufacturer or any other person to a permitted wholesaler, a permitted vendor, or a permitted retailer; and (B) The first possession of a tobacco product within this state that was purchased outside of this state and subsequently brought into this state by any person for the purpose of selling the tobacco product at retail to consumers in this state; (14) (A) "Importer" means a person that: (i) Is the first person in the United States to which non-tax-paid tobacco products, vapor products, alternative nicotine products, or e-liquid products manufactured in a foreign country are shipped or consigned; or (ii) Removes tobacco products, vapor products, alternative nicotine products, or e-liquid products for sale or consumption in the United States from a customs-bonded manufacturing warehouse. (B) "Importer" includes a sales entity affiliate of the importer; (15) "Invoice" means documentation that is: (A) Made contemporaneously with a sale or purchase of tobacco products, vapor products, alternative nicotine products, or e-liquid products; and (B) Sufficient to show an itemized list of the specific merchandise or inventory shipped, purchased, or sold, including without limitation the quantity and prices charged; (16) (A) "Invoice price" means the price that a wholesaler or retailer of tobacco products, vapor products, alternative nicotine products, or e-liquid products pays to a manufacturer, importer, distributor, or any other seller to acquire tobacco products, vapor products, alternative nicotine products, or e-liquid products that the purchaser subsequently sells in the state. (B) In the absence of proof by the person possessing the tobacco products, vapor products, alternative nicotine products, or e-liquid products of the price at which the tobacco products, vapor products, alternative nicotine products, or e-liquid products were purchased, "invoice price" shall be the highest price, in the normal course of business and before any discount, at which the manufacturer of the tobacco products, vapor products, alternative nicotine products, or e-liquid products sells the tobacco products, vapor products, alternative nicotine products, or e-liquid products in question; (17) "Knowing" means, with respect to a violation or failure, a violation or failure in which the person knowingly engages in conduct without a good faith belief that the conduct is consistent with this subchapter; (18) (A) "Manufacturer" means a person that manufactures, fabricates, assembles, or processes a tobacco product or manufactures or fabricates a vapor product, alternative nicotine product, or e-liquid product, including without limitation federally licensed importers and federally licensed distributors that deal in tobacco products, vapor products, alternative nicotine products, or e-liquid products. (B) "Manufacturer" includes a sales entity affiliate of the manufacturer or any other entity representing the manufacturer with regard to the sale of tobacco products, vapor products, alternative nicotine products, or e-liquid products produced by the manufacturer to wholesalers or permitted retailers. (C) "Manufacturer" specifically includes a person that mixes, compounds, repackages, or resizes e-liquid products or vapor products; (19) (A) "Minor" means a person who is under twenty-one (21) years of age. (B) "Minor" does not include a person who: (i) Is under twenty-one (21) years of age if the person presents a military identification card establishing that he or she is a member of the United States Armed Forces; or (ii) Has attained nineteen (19) years of age as of December 31, 2019; (20) "Nonparticipating manufacturer" means the same as defined in § 26-57-1302 ; (21) (A) "Package" means a pack or other container on which a stamp could be applied consistent with and as required by this subchapter that contains one (1) or more individual cigarettes for sale. (B) "Package" does not include a container of multiple packages or a carton; (22) "Participating manufacturer" means the same as defined in § 26-57-1302 ; (23) "Permitted" means that a person has received a permit from the Director of Arkansas Tobacco Control and is otherwise qualified to do business in this state; (24) "Person" means an individual, retailer, wholesaler, manufacturer, firm, association, company, partnership, limited liability company, corporation, joint-stock company, club, agency, syndicate, the State of Arkansas, county, municipal corporation or other political subdivision of the state, receiver, trustee, fiduciary, or trade association; (25) "Place of business" means the physical location: (A) Where orders are taken or received or where tobacco products, vapor products, alternative nicotine products, or e-liquid products are sold; and (B) That is on file with Arkansas Tobacco Control; (26) "Purchase" means an acquisition in any manner or by any means for any consideration, including without limitation transporting or receiving product in connection with a purchase; (27) "Retailer" means a person that: (A) Purchases tobacco products, vapor products, alternative nicotine products, or e-liquid products from permitted wholesalers for the purpose of selling the tobacco products, vapor products, alternative nicotine products, or e-liquid products in person and over the counter at retail to consumers; or (B) Has a physical presence in Arkansas and purchases cigars from permitted wholesalers for the purpose of the online retail sale of the cigars to buyers inside and outside the state; (28) (A) "Sale" or "sell" means a transfer, exchange, or barter in any manner or by any means for any consideration, including distributing or shipping product in connection with a sale. (B) A sale "in" or "into" a state refers to the state in which the destination point of the product is located in the sale without regard to where title was transferred. (C) A sale "from" a state refers to the sale of a product that is located in that state to the destination in question without regard to where title was transferred; (29) (A) "Sales entity affiliate" means an entity that: (i) Sells tobacco products, vapor products, alternative nicotine products, or e-liquid products that the entity acquires directly from a manufacturer or importer; and (ii) Is affiliated with the manufacturer or importer from which the entity acquires the tobacco products, vapor products, alternative nicotine products, or e-liquid products. (B) "Sales entity affiliate" includes entities in a relationship in which one (1) entity directly or indirectly through one (1) or more intermediaries controls, is controlled by, or is under common control with the other entity; (30) "Salesperson" means the agent or employee of a wholesaler or a manufacturer that sells or offers for sale to permitted wholesalers or permitted retailers or that solicits for sale, takes orders for, or in any manner promotes the sale or use of tobacco products, vapor products, alternative nicotine products, or e-liquid products; (31) "Stamps" means the Arkansas cigarette stamps denoting the tax on cigarettes, which when affixed to a container of cigarettes indicate that the tax has been paid; (32) "Tobacco products" means all products containing tobacco for consumption, including without limitation cigarettes, cigars, little cigars, cigarillos, chewing tobacco, smokeless tobacco, snuff, smoking tobacco, including pipe tobacco, and smoking tobacco substitutes; (33) "Unstamped cigarettes" means cigarettes that are not contained in a package bearing a stamp permitted under this chapter; (34) "Vapor product" means an electronic oral device of any size or shape that contains a vapor of nicotine, e-liquid, or any other substance that when used or inhaled simulates smoking, regardless of whether a visible vapor is produced, including without limitation a device that: (A) Is composed of a heating element, battery, electronic circuit, chemical process, mechanical device, or a combination of heating element, battery, electronic circuit, chemical process, or mechanical device; (B) Works in combination with a cartridge, other container, or liquid delivery device containing nicotine, e-liquid, or any other substance and manufactured for use with vapor products; (C) Is manufactured, distributed, marketed, or sold as any type or derivation of a vapor product, e-cigarette, e-cigar, e-pipe, or any other product name or descriptor; and (D) Does not include a product regulated as a drug or device by the Federal Food, Drug, and Cosmetic Act, 21 U.S.C. § 301 et seq., as it existed on January 1, 2015; (35) "Vendor" means a person that: (A) Operates a vending machine or uses another mechanical device from which tobacco products, vapor products, alternative nicotine products, or e-liquid products are delivered to the consumer by inserting coins into the vending machine or other mechanical device; and (B) Purchases tobacco products, vapor products, alternative nicotine products, or e-liquid products only from a permitted wholesaler or permitted retailer; (36) "Warehouse" means a place where tobacco products, vapor products, alternative nicotine products, or e-liquid products are stored for another person and to or from which place the tobacco products, vapor products, alternative nicotine products, or e-liquid products are shipped or delivered upon order by the owner of the tobacco products, vapor products, alternative nicotine products, or e-liquid products, to the warehouse; and (37) "Wholesaler" means a person other than a manufacturer or a person owned or operated by a manufacturer that: (A) Does business within the state; (B) Purchases tobacco products, vapor products, alternative nicotine products, or e-liquid products from any source; (C) Distributes or sells the tobacco products, vapor products, alternative nicotine products, or e-liquid products to other wholesalers, vendors, or retailers; and (D) Does not distribute or sell the tobacco products, vapor products, alternative nicotine products, or e-liquid products at retail to consumers. Amended by Act 2023, No. 181,§ 4, eff. 8/1/2023. Amended by Act 2021, No. 940,§ 1, eff. 7/28/2021. Amended by Act 2019, No. 1071,§ 6, eff. 7/24/2019. Amended by Act 2019, No. 1071,§ 5, eff. 7/24/2019. Amended by Act 2015, No. 1235,§ 2, eff. 5/1/2015. Amended by Act 2015, No. 1119,§ 4, eff. 4/6/2015. Amended by Act 2015, No. 1119,§ 3, eff. 4/6/2015. Amended by Act 2015, No. 1119,§ 2, eff. 4/6/2015. Amended by Act 2015, No. 1119,§ 1, eff. 4/6/2015. Amended by Act 2013, No. 1273,§ 7, eff. 8/16/2013. Amended by Act 2013, No. 1273,§ 6, eff. 8/16/2013. Amended by Act 2013, No. 1273,§ 5, eff. 8/16/2013. Amended by Act 2013, No. 1273,§ 4, eff. 8/16/2013. Amended by Act 2013, No. 631,§ 5, eff. 4/4/2013. Amended by Act 2013, No. 631,§ 4, eff. 4/4/2013. Amended by Act 2013, No. 631,§ 3, eff. 4/4/2013. Amended by Act 2013, No. 631,§ 2, eff. 4/4/2013. Amended by Act 2013, No. 631,§ 1, eff. 4/4/2013. Acts 1977, No. 546, § 2; 1979, No. 911, §§ 1-4; 1983, No. 255, § 2; A.S.A. 1947, § 84-4502; Acts 1987, No. 628, § 1; 1995, No. 1160, § 30; 1997, No. 1337, § 1; 2005, No. 1376, § 1; 2007, No. 827, §§ 227-229; 2009, No. 785, § 7; 2011, No. 836, § 2.

As used in this subchapter:

(1) "Alternative nicotine product" means: (A) A product that consists of or contains nicotine that can be ingested into the body by chewing, smoking, absorbing, dissolving, inhaling, snorting, sniffing, or by any other means; and (B) "Alternative nicotine product" does not include a: (i) Tobacco product; (ii) Vapor product; (iii) Product that is a drug under 21 U.S.C. § 321(g)(1) ; (iv) Product that is a device under 21 U.S.C. § 321(h) ; or (v) Product that constitutes a combination drug, device, or biological product as described in 21 U.S.C. § 353(g) ;

(A) A product that consists of or contains nicotine that can be ingested into the body by chewing, smoking, absorbing, dissolving, inhaling, snorting, sniffing, or by any other means; and

(B) "Alternative nicotine product" does not include a: (i) Tobacco product; (ii) Vapor product; (iii) Product that is a drug under 21 U.S.C. § 321(g)(1) ; (iv) Product that is a device under 21 U.S.C. § 321(h) ; or (v) Product that constitutes a combination drug, device, or biological product as described in 21 U.S.C. § 353(g) ;

(i) Tobacco product;

(ii) Vapor product;

(iii) Product that is a drug under 21 U.S.C. § 321(g)(1) ;

(iv) Product that is a device under 21 U.S.C. § 321(h) ; or

(v) Product that constitutes a combination drug, device, or biological product as described in 21 U.S.C. § 353(g) ;

(2) "Annual" or "annually" means the fiscal year from July 1 through the next June 30;

(3) "Brand family" means the same as defined in § 26-57-1302 ;

(4) (A) "Child-resistant packaging" means packaging that is designed or constructed to be: (i) Significantly difficult for children under five (5) years of age to: (a) Open; or (b) Obtain a toxic or harmful amount of the substance contained therein within a reasonable time; and (ii) Not difficult for an average adult to use properly. (B) "Child-resistant packaging" does not mean packaging that children cannot open or obtain a toxic or harmful amount within a reasonable time when tested in accordance with the method described in 16 C.F.R. § 1700.20 , as it existed on January 1, 2015;

(A) "Child-resistant packaging" means packaging that is designed or constructed to be: (i) Significantly difficult for children under five (5) years of age to: (a) Open; or (b) Obtain a toxic or harmful amount of the substance contained therein within a reasonable time; and (ii) Not difficult for an average adult to use properly.

(i) Significantly difficult for children under five (5) years of age to: (a) Open; or (b) Obtain a toxic or harmful amount of the substance contained therein within a reasonable time; and

(a) Open; or

(b) Obtain a toxic or harmful amount of the substance contained therein within a reasonable time; and

(ii) Not difficult for an average adult to use properly.

(B) "Child-resistant packaging" does not mean packaging that children cannot open or obtain a toxic or harmful amount within a reasonable time when tested in accordance with the method described in 16 C.F.R. § 1700.20 , as it existed on January 1, 2015;

(5) "Cigar" means any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco, other than any roll of tobacco that is a cigarette;

(6) "Cigarette" means a cigarette as defined in § 26-57-260 that is subject to federal excise tax;

(7) "Cigarette inputs" means machinery or other component parts typically used in the manufacture of cigarettes, including without limitation tobacco, whether processed or unprocessed, cigarette papers and tubes, cigarette filters and component parts intended for use in the making of cigarette filters, and machinery typically used in the making of cigarettes;

(8) "Cigarette rolling machine" means a machine, device, or other type of equipment that is intended to be used or may be used to make rolled tobacco, or a substitute for rolled tobacco, for smoking from other tobacco products, including without limitation roll-your-own tobacco and pipe tobacco;

(9) "Consumer" means a member of the public at large;

(10) "Days" means calendar days unless otherwise specified;

(11) "Directory" means: (A) The directory compiled by the Attorney General under § 26-57-1303 , if the reference is to the directory used in Arkansas; or (B) The directory compiled under the law in another state, if the reference is to another state's directory;

(A) The directory compiled by the Attorney General under § 26-57-1303 , if the reference is to the directory used in Arkansas; or

(B) The directory compiled under the law in another state, if the reference is to another state's directory;

(12) "E-liquid" and "e-liquid product" means a liquid product, which may or may not contain nicotine, that is inhaled when using a vapor product, and that may or may not include without limitation propylene glycol, vegetable glycerin, nicotine from any source, and flavorings;

(13) "First sale" means: (A) The first sale within this state of tobacco products made by a manufacturer or any other person to a permitted wholesaler, a permitted vendor, or a permitted retailer; and (B) The first possession of a tobacco product within this state that was purchased outside of this state and subsequently brought into this state by any person for the purpose of selling the tobacco product at retail to consumers in this state;

(A) The first sale within this state of tobacco products made by a manufacturer or any other person to a permitted wholesaler, a permitted vendor, or a permitted retailer; and

(B) The first possession of a tobacco product within this state that was purchased outside of this state and subsequently brought into this state by any person for the purpose of selling the tobacco product at retail to consumers in this state;

(14) (A) "Importer" means a person that: (i) Is the first person in the United States to which non-tax-paid tobacco products, vapor products, alternative nicotine products, or e-liquid products manufactured in a foreign country are shipped or consigned; or (ii) Removes tobacco products, vapor products, alternative nicotine products, or e-liquid products for sale or consumption in the United States from a customs-bonded manufacturing warehouse. (B) "Importer" includes a sales entity affiliate of the importer;

(A) "Importer" means a person that: (i) Is the first person in the United States to which non-tax-paid tobacco products, vapor products, alternative nicotine products, or e-liquid products manufactured in a foreign country are shipped or consigned; or (ii) Removes tobacco products, vapor products, alternative nicotine products, or e-liquid products for sale or consumption in the United States from a customs-bonded manufacturing warehouse.

(i) Is the first person in the United States to which non-tax-paid tobacco products, vapor products, alternative nicotine products, or e-liquid products manufactured in a foreign country are shipped or consigned; or

(ii) Removes tobacco products, vapor products, alternative nicotine products, or e-liquid products for sale or consumption in the United States from a customs-bonded manufacturing warehouse.

(B) "Importer" includes a sales entity affiliate of the importer;

(15) "Invoice" means documentation that is: (A) Made contemporaneously with a sale or purchase of tobacco products, vapor products, alternative nicotine products, or e-liquid products; and (B) Sufficient to show an itemized list of the specific merchandise or inventory shipped, purchased, or sold, including without limitation the quantity and prices charged;

(A) Made contemporaneously with a sale or purchase of tobacco products, vapor products, alternative nicotine products, or e-liquid products; and

(B) Sufficient to show an itemized list of the specific merchandise or inventory shipped, purchased, or sold, including without limitation the quantity and prices charged;

(16) (A) "Invoice price" means the price that a wholesaler or retailer of tobacco products, vapor products, alternative nicotine products, or e-liquid products pays to a manufacturer, importer, distributor, or any other seller to acquire tobacco products, vapor products, alternative nicotine products, or e-liquid products that the purchaser subsequently sells in the state. (B) In the absence of proof by the person possessing the tobacco products, vapor products, alternative nicotine products, or e-liquid products of the price at which the tobacco products, vapor products, alternative nicotine products, or e-liquid products were purchased, "invoice price" shall be the highest price, in the normal course of business and before any discount, at which the manufacturer of the tobacco products, vapor products, alternative nicotine products, or e-liquid products sells the tobacco products, vapor products, alternative nicotine products, or e-liquid products in question;

(A) "Invoice price" means the price that a wholesaler or retailer of tobacco products, vapor products, alternative nicotine products, or e-liquid products pays to a manufacturer, importer, distributor, or any other seller to acquire tobacco products, vapor products, alternative nicotine products, or e-liquid products that the purchaser subsequently sells in the state.

(B) In the absence of proof by the person possessing the tobacco products, vapor products, alternative nicotine products, or e-liquid products of the price at which the tobacco products, vapor products, alternative nicotine products, or e-liquid products were purchased, "invoice price" shall be the highest price, in the normal course of business and before any discount, at which the manufacturer of the tobacco products, vapor products, alternative nicotine products, or e-liquid products sells the tobacco products, vapor products, alternative nicotine products, or e-liquid products in question;

(17) "Knowing" means, with respect to a violation or failure, a violation or failure in which the person knowingly engages in conduct without a good faith belief that the conduct is consistent with this subchapter;

(18) (A) "Manufacturer" means a person that manufactures, fabricates, assembles, or processes a tobacco product or manufactures or fabricates a vapor product, alternative nicotine product, or e-liquid product, including without limitation federally licensed importers and federally licensed distributors that deal in tobacco products, vapor products, alternative nicotine products, or e-liquid products. (B) "Manufacturer" includes a sales entity affiliate of the manufacturer or any other entity representing the manufacturer with regard to the sale of tobacco products, vapor products, alternative nicotine products, or e-liquid products produced by the manufacturer to wholesalers or permitted retailers. (C) "Manufacturer" specifically includes a person that mixes, compounds, repackages, or resizes e-liquid products or vapor products;

(A) "Manufacturer" means a person that manufactures, fabricates, assembles, or processes a tobacco product or manufactures or fabricates a vapor product, alternative nicotine product, or e-liquid product, including without limitation federally licensed importers and federally licensed distributors that deal in tobacco products, vapor products, alternative nicotine products, or e-liquid products.

(B) "Manufacturer" includes a sales entity affiliate of the manufacturer or any other entity representing the manufacturer with regard to the sale of tobacco products, vapor products, alternative nicotine products, or e-liquid products produced by the manufacturer to wholesalers or permitted retailers.

(C) "Manufacturer" specifically includes a person that mixes, compounds, repackages, or resizes e-liquid products or vapor products;

(19) (A) "Minor" means a person who is under twenty-one (21) years of age. (B) "Minor" does not include a person who: (i) Is under twenty-one (21) years of age if the person presents a military identification card establishing that he or she is a member of the United States Armed Forces; or (ii) Has attained nineteen (19) years of age as of December 31, 2019;

(A) "Minor" means a person who is under twenty-one (21) years of age.

(B) "Minor" does not include a person who: (i) Is under twenty-one (21) years of age if the person presents a military identification card establishing that he or she is a member of the United States Armed Forces; or (ii) Has attained nineteen (19) years of age as of December 31, 2019;

(i) Is under twenty-one (21) years of age if the person presents a military identification card establishing that he or she is a member of the United States Armed Forces; or

(ii) Has attained nineteen (19) years of age as of December 31, 2019;

(20) "Nonparticipating manufacturer" means the same as defined in § 26-57-1302 ;

(21) (A) "Package" means a pack or other container on which a stamp could be applied consistent with and as required by this subchapter that contains one (1) or more individual cigarettes for sale. (B) "Package" does not include a container of multiple packages or a carton;

(A) "Package" means a pack or other container on which a stamp could be applied consistent with and as required by this subchapter that contains one (1) or more individual cigarettes for sale.

(B) "Package" does not include a container of multiple packages or a carton;

(22) "Participating manufacturer" means the same as defined in § 26-57-1302 ;

(23) "Permitted" means that a person has received a permit from the Director of Arkansas Tobacco Control and is otherwise qualified to do business in this state;

(24) "Person" means an individual, retailer, wholesaler, manufacturer, firm, association, company, partnership, limited liability company, corporation, joint-stock company, club, agency, syndicate, the State of Arkansas, county, municipal corporation or other political subdivision of the state, receiver, trustee, fiduciary, or trade association;

(25) "Place of business" means the physical location: (A) Where orders are taken or received or where tobacco products, vapor products, alternative nicotine products, or e-liquid products are sold; and (B) That is on file with Arkansas Tobacco Control;

(A) Where orders are taken or received or where tobacco products, vapor products, alternative nicotine products, or e-liquid products are sold; and

(B) That is on file with Arkansas Tobacco Control;

(26) "Purchase" means an acquisition in any manner or by any means for any consideration, including without limitation transporting or receiving product in connection with a purchase;

(27) "Retailer" means a person that: (A) Purchases tobacco products, vapor products, alternative nicotine products, or e-liquid products from permitted wholesalers for the purpose of selling the tobacco products, vapor products, alternative nicotine products, or e-liquid products in person and over the counter at retail to consumers; or (B) Has a physical presence in Arkansas and purchases cigars from permitted wholesalers for the purpose of the online retail sale of the cigars to buyers inside and outside the state;

(A) Purchases tobacco products, vapor products, alternative nicotine products, or e-liquid products from permitted wholesalers for the purpose of selling the tobacco products, vapor products, alternative nicotine products, or e-liquid products in person and over the counter at retail to consumers; or

(B) Has a physical presence in Arkansas and purchases cigars from permitted wholesalers for the purpose of the online retail sale of the cigars to buyers inside and outside the state;

(28) (A) "Sale" or "sell" means a transfer, exchange, or barter in any manner or by any means for any consideration, including distributing or shipping product in connection with a sale. (B) A sale "in" or "into" a state refers to the state in which the destination point of the product is located in the sale without regard to where title was transferred. (C) A sale "from" a state refers to the sale of a product that is located in that state to the destination in question without regard to where title was transferred;

(A) "Sale" or "sell" means a transfer, exchange, or barter in any manner or by any means for any consideration, including distributing or shipping product in connection with a sale.

(B) A sale "in" or "into" a state refers to the state in which the destination point of the product is located in the sale without regard to where title was transferred.

(C) A sale "from" a state refers to the sale of a product that is located in that state to the destination in question without regard to where title was transferred;

(29) (A) "Sales entity affiliate" means an entity that: (i) Sells tobacco products, vapor products, alternative nicotine products, or e-liquid products that the entity acquires directly from a manufacturer or importer; and (ii) Is affiliated with the manufacturer or importer from which the entity acquires the tobacco products, vapor products, alternative nicotine products, or e-liquid products. (B) "Sales entity affiliate" includes entities in a relationship in which one (1) entity directly or indirectly through one (1) or more intermediaries controls, is controlled by, or is under common control with the other entity;

(A) "Sales entity affiliate" means an entity that: (i) Sells tobacco products, vapor products, alternative nicotine products, or e-liquid products that the entity acquires directly from a manufacturer or importer; and (ii) Is affiliated with the manufacturer or importer from which the entity acquires the tobacco products, vapor products, alternative nicotine products, or e-liquid products.

(i) Sells tobacco products, vapor products, alternative nicotine products, or e-liquid products that the entity acquires directly from a manufacturer or importer; and

(ii) Is affiliated with the manufacturer or importer from which the entity acquires the tobacco products, vapor products, alternative nicotine products, or e-liquid products.

(B) "Sales entity affiliate" includes entities in a relationship in which one (1) entity directly or indirectly through one (1) or more intermediaries controls, is controlled by, or is under common control with the other entity;

(30) "Salesperson" means the agent or employee of a wholesaler or a manufacturer that sells or offers for sale to permitted wholesalers or permitted retailers or that solicits for sale, takes orders for, or in any manner promotes the sale or use of tobacco products, vapor products, alternative nicotine products, or e-liquid products;

(31) "Stamps" means the Arkansas cigarette stamps denoting the tax on cigarettes, which when affixed to a container of cigarettes indicate that the tax has been paid;

(32) "Tobacco products" means all products containing tobacco for consumption, including without limitation cigarettes, cigars, little cigars, cigarillos, chewing tobacco, smokeless tobacco, snuff, smoking tobacco, including pipe tobacco, and smoking tobacco substitutes;

(33) "Unstamped cigarettes" means cigarettes that are not contained in a package bearing a stamp permitted under this chapter;

(34) "Vapor product" means an electronic oral device of any size or shape that contains a vapor of nicotine, e-liquid, or any other substance that when used or inhaled simulates smoking, regardless of whether a visible vapor is produced, including without limitation a device that: (A) Is composed of a heating element, battery, electronic circuit, chemical process, mechanical device, or a combination of heating element, battery, electronic circuit, chemical process, or mechanical device; (B) Works in combination with a cartridge, other container, or liquid delivery device containing nicotine, e-liquid, or any other substance and manufactured for use with vapor products; (C) Is manufactured, distributed, marketed, or sold as any type or derivation of a vapor product, e-cigarette, e-cigar, e-pipe, or any other product name or descriptor; and (D) Does not include a product regulated as a drug or device by the Federal Food, Drug, and Cosmetic Act, 21 U.S.C. § 301 et seq., as it existed on January 1, 2015;

(A) Is composed of a heating element, battery, electronic circuit, chemical process, mechanical device, or a combination of heating element, battery, electronic circuit, chemical process, or mechanical device;

(B) Works in combination with a cartridge, other container, or liquid delivery device containing nicotine, e-liquid, or any other substance and manufactured for use with vapor products;

(C) Is manufactured, distributed, marketed, or sold as any type or derivation of a vapor product, e-cigarette, e-cigar, e-pipe, or any other product name or descriptor; and

(D) Does not include a product regulated as a drug or device by the Federal Food, Drug, and Cosmetic Act, 21 U.S.C. § 301 et seq., as it existed on January 1, 2015;

(35) "Vendor" means a person that: (A) Operates a vending machine or uses another mechanical device from which tobacco products, vapor products, alternative nicotine products, or e-liquid products are delivered to the consumer by inserting coins into the vending machine or other mechanical device; and (B) Purchases tobacco products, vapor products, alternative nicotine products, or e-liquid products only from a permitted wholesaler or permitted retailer;

(A) Operates a vending machine or uses another mechanical device from which tobacco products, vapor products, alternative nicotine products, or e-liquid products are delivered to the consumer by inserting coins into the vending machine or other mechanical device; and

(B) Purchases tobacco products, vapor products, alternative nicotine products, or e-liquid products only from a permitted wholesaler or permitted retailer;

(36) "Warehouse" means a place where tobacco products, vapor products, alternative nicotine products, or e-liquid products are stored for another person and to or from which place the tobacco products, vapor products, alternative nicotine products, or e-liquid products are shipped or delivered upon order by the owner of the tobacco products, vapor products, alternative nicotine products, or e-liquid products, to the warehouse; and

(37) "Wholesaler" means a person other than a manufacturer or a person owned or operated by a manufacturer that: (A) Does business within the state; (B) Purchases tobacco products, vapor products, alternative nicotine products, or e-liquid products from any source; (C) Distributes or sells the tobacco products, vapor products, alternative nicotine products, or e-liquid products to other wholesalers, vendors, or retailers; and (D) Does not distribute or sell the tobacco products, vapor products, alternative nicotine products, or e-liquid products at retail to consumers.

(A) Does business within the state;

(B) Purchases tobacco products, vapor products, alternative nicotine products, or e-liquid products from any source;

(C) Distributes or sells the tobacco products, vapor products, alternative nicotine products, or e-liquid products to other wholesalers, vendors, or retailers; and

(D) Does not distribute or sell the tobacco products, vapor products, alternative nicotine products, or e-liquid products at retail to consumers.

Amended by Act 2023, No. 181,§ 4, eff. 8/1/2023.

Amended by Act 2021, No. 940,§ 1, eff. 7/28/2021.

Amended by Act 2019, No. 1071,§ 6, eff. 7/24/2019.

Amended by Act 2019, No. 1071,§ 5, eff. 7/24/2019.

Amended by Act 2015, No. 1235,§ 2, eff. 5/1/2015.

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

Amended by Act 2015, No. 1119,§ 3, eff. 4/6/2015.

Amended by Act 2015, No. 1119,§ 2, eff. 4/6/2015.

Amended by Act 2015, No. 1119,§ 1, eff. 4/6/2015.

Amended by Act 2013, No. 1273,§ 7, eff. 8/16/2013.

Amended by Act 2013, No. 1273,§ 6, eff. 8/16/2013.

Amended by Act 2013, No. 1273,§ 5, eff. 8/16/2013.

Amended by Act 2013, No. 1273,§ 4, eff. 8/16/2013.

Amended by Act 2013, No. 631,§ 5, eff. 4/4/2013.

Amended by Act 2013, No. 631,§ 4, eff. 4/4/2013.

Amended by Act 2013, No. 631,§ 3, eff. 4/4/2013.

Amended by Act 2013, No. 631,§ 2, eff. 4/4/2013.

Amended by Act 2013, No. 631,§ 1, eff. 4/4/2013.

Acts 1977, No. 546, § 2; 1979, No. 911, §§ 1-4; 1983, No. 255, § 2; A.S.A. 1947, § 84-4502; Acts 1987, No. 628, § 1; 1995, No. 1160, § 30; 1997, No. 1337, § 1; 2005, No. 1376, § 1; 2007, No. 827, §§ 227-229; 2009, No. 785, § 7; 2011, No. 836, § 2.
Ark. Code Ann. § 26-75-406 — AR Code / Title 26 / Chapter 75 / Subchapter 4 / Section 26-75-406
Manner of collection
Status: in_force

(a) (1) In each city or town in which a local sales and use tax has been imposed in the manner provided by this subchapter, every retailer shall add the tax imposed by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and this subchapter to the retailer's sale price. (2) When added, the combined tax shall: (A) Constitute a part of the price; (B) Be a debt of the purchaser to the retailer until paid; and (C) Be recoverable at law in the same manner as the purchase price. (b) (1) Retailers shall collect and remit the tax levied by any city or town pursuant to this subchapter in the same manner and at the same time as the state gross receipts tax or compensating tax is collected and remitted. (2) The tax levied in this section on motor vehicles shall be collected by the Secretary of the Department of Finance and Administration directly from the purchaser in the same manner as the state gross receipts tax. (c) (1) Each vendor who is liable for one (1) or more city sales or use taxes shall report a combined city sales tax and a combined city use tax on the vendor's sales and use tax report. (2) The combined city sales tax is equal to the sum of all sales taxes levied by a city under this subchapter or any other provision of the Arkansas Code. (3) The combined city use tax is equal to the sum of all use taxes levied by a city under this subchapter or any other provision of the Arkansas Code. (4) This provision applies only to taxes collected by the secretary. Amended by Act 2019, No. 910,§ 4452, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4451, eff. 7/1/2019. Acts 1985, No. 488, § 4; A.S.A. 1947, § 19-3650; Acts 1997, No. 1176, § 16.

(a) (1) In each city or town in which a local sales and use tax has been imposed in the manner provided by this subchapter, every retailer shall add the tax imposed by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and this subchapter to the retailer's sale price. (2) When added, the combined tax shall: (A) Constitute a part of the price; (B) Be a debt of the purchaser to the retailer until paid; and (C) Be recoverable at law in the same manner as the purchase price.

(1) In each city or town in which a local sales and use tax has been imposed in the manner provided by this subchapter, every retailer shall add the tax imposed by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and this subchapter to the retailer's sale price.

(2) When added, the combined tax shall: (A) Constitute a part of the price; (B) Be a debt of the purchaser to the retailer until paid; and (C) Be recoverable at law in the same manner as the purchase price.

(A) Constitute a part of the price;

(B) Be a debt of the purchaser to the retailer until paid; and

(C) Be recoverable at law in the same manner as the purchase price.

(b) (1) Retailers shall collect and remit the tax levied by any city or town pursuant to this subchapter in the same manner and at the same time as the state gross receipts tax or compensating tax is collected and remitted. (2) The tax levied in this section on motor vehicles shall be collected by the Secretary of the Department of Finance and Administration directly from the purchaser in the same manner as the state gross receipts tax.

(1) Retailers shall collect and remit the tax levied by any city or town pursuant to this subchapter in the same manner and at the same time as the state gross receipts tax or compensating tax is collected and remitted.

(2) The tax levied in this section on motor vehicles shall be collected by the Secretary of the Department of Finance and Administration directly from the purchaser in the same manner as the state gross receipts tax.

(c) (1) Each vendor who is liable for one (1) or more city sales or use taxes shall report a combined city sales tax and a combined city use tax on the vendor's sales and use tax report. (2) The combined city sales tax is equal to the sum of all sales taxes levied by a city under this subchapter or any other provision of the Arkansas Code. (3) The combined city use tax is equal to the sum of all use taxes levied by a city under this subchapter or any other provision of the Arkansas Code. (4) This provision applies only to taxes collected by the secretary.

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

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

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

(4) This provision applies only to taxes collected by the secretary.

Amended by Act 2019, No. 910,§ 4452, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4451, eff. 7/1/2019.

Acts 1985, No. 488, § 4; A.S.A. 1947, § 19-3650; Acts 1997, No. 1176, § 16.
Ark. Code Ann. § 26-51-1503 — AR Code / Title 26 / Chapter 51 / Subchapter 15 / Section 26-51-1503
Definitions
Status: in_force

As used in this subchapter: (1) "Application" means a written plan for development and operation of the project, including all requirements the Arkansas Natural Resources Commission may adopt by rule; (2) "Commission" means the Arkansas Natural Resources Commission; (3) [Repealed.] (4) "Division" means the Revenue Division of the Department of Finance and Administration; (5) (A) "Eligible donee" means a qualified organization under 26 U.S.C. § 170(h)(3) , as in effect on January 1, 2009, and corresponding regulations in 26 C.F.R. § 1.170A-14(c) , as in effect on January 1, 2009. (B) A nongovernmental qualified organization must have adopted the Land Trust Alliance Land Trust Standards and Practices, as in effect on January 1, 2009, in order to qualify as an "eligible donee"; (6) "Eligible donor" means any person or entity that owns a qualified real property interest, including without limitation an individual, corporation, trust, estate, and partnership or other pass-through legal entity; (7) "Project" means wetlands or riparian zones created or restored by activities for which tax credits are claimed; (8) "Project cost" means the actual expenditure for a project, less any reimbursement received by the taxpayer from cost-share programs; (9) "Qualified appraisal" means an appraisal in accordance with 26 C.F.R. § 1.170A-13(c)(3) , as in effect on January 1, 2009, and the Uniform Standards of Professional Appraisal Practice, as in effect on January 1, 2009; (10) "Qualified conservation purpose" means a conservation purpose as defined by 26 U.S.C. § 170(h)(4) , as in effect on January 1, 2009, and corresponding regulations in 26 C.F.R. § 1.170A-14(d) , as in effect on January 1, 2009; (11) "Qualified real property interest" means an interest in real property located completely in this state and containing wetlands or riparian zones, which also meets the definition of a qualified real property interest under 26 U.S.C. § 170(h)(2) , as in effect on January 1, 2009, and the corresponding regulations in 26 C.F.R. § 1.170A-14(b) , as in effect on January 1, 2009; (12) "Riparian zone" means: (A) An area of land along the bank of a natural watercourse or contiguous to a body of water that is set aside to reduce impacts of adjoining land use on the stream or water body; or (B) Any other definition promulgated by the Arkansas Natural Resources Commission; and (13) "Wetlands" means: (A) An area that: (i) Has water at or near the surface of the ground at some time during the growing season, wetland hydrology; (ii) Contains plants that are adapted to wet habitats, hydrophytic vegetation; and (iii) Is made up of soils that have developed under wet conditions, hydric soils; or (B) Any other definition promulgated by the Arkansas Natural Resources Commission. Amended by Act 2023, No. 691,§ 210, eff. 7/1/2023. Amended by Act 2021, No. 483,§ 12, eff. 7/28/2021. Amended by Act 2019, No. 910,§ 3261, eff. 7/1/2019. Acts 1995, No. 561, § 3; 1999, No. 1164, § 189; 2009, No. 351, §§ 3, 4.

As used in this subchapter:

(1) "Application" means a written plan for development and operation of the project, including all requirements the Arkansas Natural Resources Commission may adopt by rule;

(2) "Commission" means the Arkansas Natural Resources Commission;

(3) [Repealed.]

(4) "Division" means the Revenue Division of the Department of Finance and Administration;

(5) (A) "Eligible donee" means a qualified organization under 26 U.S.C. § 170(h)(3) , as in effect on January 1, 2009, and corresponding regulations in 26 C.F.R. § 1.170A-14(c) , as in effect on January 1, 2009. (B) A nongovernmental qualified organization must have adopted the Land Trust Alliance Land Trust Standards and Practices, as in effect on January 1, 2009, in order to qualify as an "eligible donee";

(A) "Eligible donee" means a qualified organization under 26 U.S.C. § 170(h)(3) , as in effect on January 1, 2009, and corresponding regulations in 26 C.F.R. § 1.170A-14(c) , as in effect on January 1, 2009.

(B) A nongovernmental qualified organization must have adopted the Land Trust Alliance Land Trust Standards and Practices, as in effect on January 1, 2009, in order to qualify as an "eligible donee";

(6) "Eligible donor" means any person or entity that owns a qualified real property interest, including without limitation an individual, corporation, trust, estate, and partnership or other pass-through legal entity;

(7) "Project" means wetlands or riparian zones created or restored by activities for which tax credits are claimed;

(8) "Project cost" means the actual expenditure for a project, less any reimbursement received by the taxpayer from cost-share programs;

(9) "Qualified appraisal" means an appraisal in accordance with 26 C.F.R. § 1.170A-13(c)(3) , as in effect on January 1, 2009, and the Uniform Standards of Professional Appraisal Practice, as in effect on January 1, 2009;

(10) "Qualified conservation purpose" means a conservation purpose as defined by 26 U.S.C. § 170(h)(4) , as in effect on January 1, 2009, and corresponding regulations in 26 C.F.R. § 1.170A-14(d) , as in effect on January 1, 2009;

(11) "Qualified real property interest" means an interest in real property located completely in this state and containing wetlands or riparian zones, which also meets the definition of a qualified real property interest under 26 U.S.C. § 170(h)(2) , as in effect on January 1, 2009, and the corresponding regulations in 26 C.F.R. § 1.170A-14(b) , as in effect on January 1, 2009;

(12) "Riparian zone" means: (A) An area of land along the bank of a natural watercourse or contiguous to a body of water that is set aside to reduce impacts of adjoining land use on the stream or water body; or (B) Any other definition promulgated by the Arkansas Natural Resources Commission; and

(A) An area of land along the bank of a natural watercourse or contiguous to a body of water that is set aside to reduce impacts of adjoining land use on the stream or water body; or

(B) Any other definition promulgated by the Arkansas Natural Resources Commission; and

(13) "Wetlands" means: (A) An area that: (i) Has water at or near the surface of the ground at some time during the growing season, wetland hydrology; (ii) Contains plants that are adapted to wet habitats, hydrophytic vegetation; and (iii) Is made up of soils that have developed under wet conditions, hydric soils; or (B) Any other definition promulgated by the Arkansas Natural Resources Commission.

(A) An area that: (i) Has water at or near the surface of the ground at some time during the growing season, wetland hydrology; (ii) Contains plants that are adapted to wet habitats, hydrophytic vegetation; and (iii) Is made up of soils that have developed under wet conditions, hydric soils; or

(i) Has water at or near the surface of the ground at some time during the growing season, wetland hydrology;

(ii) Contains plants that are adapted to wet habitats, hydrophytic vegetation; and

(iii) Is made up of soils that have developed under wet conditions, hydric soils; or

(B) Any other definition promulgated by the Arkansas Natural Resources Commission.

Amended by Act 2023, No. 691,§ 210, eff. 7/1/2023.

Amended by Act 2021, No. 483,§ 12, eff. 7/28/2021.

Amended by Act 2019, No. 910,§ 3261, eff. 7/1/2019.

Acts 1995, No. 561, § 3; 1999, No. 1164, § 189; 2009, No. 351, §§ 3, 4.