Ark. Code Ann. § 26-52-401 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-401
Various products and services - Definitions
Status: in_force

There is specifically exempted from the tax imposed by this chapter the following: (1) The gross receipts or gross proceeds derived from the sale of tangible personal property, specified digital products, a digital code, or services by churches, except when the organizations may be engaged in business for profit; (2) The gross receipts or gross proceeds derived from the sale of tangible personal property, specified digital products, a digital code, or service by charitable organizations, except when the organizations may be engaged in business for profit; (3) Gross receipts or gross proceeds derived from the sale of food, food ingredients, or prepared food in public, common, high school, or college cafeterias and lunch rooms operated primarily for teachers and pupils, not operated primarily for the public and not operated for profit; (4) Gross receipts or gross proceeds derived from the sale of newspapers; (5) Gross receipts or gross proceeds derived from sales to the United States Government; (6) Gross receipts or gross proceeds derived from the sale of motor vehicles and adaptive equipment to disabled veterans who have purchased the motor vehicles or adaptive equipment with the financial assistance of the United States Department of Veterans Affairs as provided under 38 U.S.C. §§ 3902 - 3903 ; (7) Gross receipts or gross proceeds derived from the sale of specified digital products, a digital code, tangible personal property, including without limitation office supplies; office equipment; program items at camp such as bows, arrows, and rope; rifles for rifle range and other rifle items; food, food ingredients, or prepared food for camp; lumber and supplies used in camp maintenance; camp equipment; first aid supplies for camp; the leasing of cars used in promoting scouting; or services to the Boy Scouts of America chartered by the United States Congress in 1916 or the Girl Scouts of the United States of America chartered by the United States Congress in 1950 or any of the scout councils in the State of Arkansas; (8) Gross receipts or gross proceeds derived from sales of tangible personal property, specified digital products, a digital code, or services to the Boys & Girls Clubs of America; (9) Gross receipts or gross proceeds derived from sales of tangible personal property, specified digital products, a digital code, or services to the Poets' Roundtable of Arkansas; (10) Gross receipts or gross proceeds derived from sales of tangible personal property, specified digital products, a digital code, or services to 4-H clubs and FFA clubs in this state, to the Arkansas 4-H Foundation, the Arkansas FFA Foundation, Inc., and the Arkansas Division of the Future Farmers of America; (11) (A) Gross receipts or gross proceeds derived from the sale of: (i) Gasoline or motor vehicle fuel on which the motor vehicle fuel or gasoline tax has been paid to the State of Arkansas; (ii) Special fuel or petroleum products sold for consumption by vessels, barges, and other commercial watercraft and railroads; (iii) Dyed distillate special fuel on which the tax levied by § 26-56-224 has been paid; and (iv) (a) Biodiesel fuel. (b) As used in this subdivision (11)(A)(iv), "biodiesel fuel" means a diesel fuel substitute produced from nonpetroleum renewable resources. (B) Nothing in this subdivision (11) shall exempt gasoline from the wholesale gross receipts tax imposed pursuant to Acts 1995, No. 1005; (12) (A) Gross receipts or gross proceeds derived from sales for resale to persons regularly engaged in the business of reselling the articles purchased, whether within or without the state if the sales within the state are made to persons to whom gross receipts tax permits have been issued as provided in § 26-52-202 . (B) (i) Goods, wares, merchandise, and property sold for use in manufacturing, printing, compounding, processing, assembling, or preparing for sale can be classified as having been sold for the purposes of resale or the subject matter of resale only in the event the goods, wares, merchandise, or property becomes a recognizable integral part of the manufactured, printed, compounded, processed, assembled, or prepared products. (ii) The sales of goods, wares, merchandise, and property not conforming to this requirement are classified for the purpose of this act as being "for consumption or use"; (13) Gross proceeds derived from sales of advertising space: (A) In newspapers and publications; (B) Through billboard advertising services; or (C) On a public transit bus; (14) Gross receipts or gross proceeds derived from sales of publications sold through regular subscription, regardless of the type or content of the publication or the place printed or published; (15) Gross receipts or gross proceeds derived from gate admission fees at state, district, county, or township fairs or at any rodeo if the gross receipts or gross proceeds derived from gate admission fees to the rodeo are used exclusively for the improvement, maintenance, and operation of the rodeo and if no part of the net earnings of the state, district, county, or township fair or rodeo inures to the benefit of any private stockholder or individual; (16) Gross receipts or gross proceeds derived from sales for resale which the state is prohibited by the United States Constitution and laws of the United States from taxing or further taxing, or which the state is prohibited by the Arkansas Constitution from taxing or further taxing; (17) Gross receipts or gross proceeds derived from isolated sales not made by an established business; (18) (A) Gross receipts or gross proceeds derived from the sale of: (i) Any cotton or seed cotton or lint cotton or baled cotton, whether compressed or not, or cotton seed in its original condition; (ii) Seed for use in the commercial production of an agricultural product or of seed; (iii) Raw products from the farm, orchard, or garden, when the sale is made by the producer of the raw products directly to the consumer and user, including the sale of raw products from a farm, orchard, or garden that are produced and sold by the producer of the raw products at a farmers' market, including without limitation cut or dried flowers, plants, vegetables, fruits, nuts, and herbs; (iv) Livestock, poultry, poultry products, and dairy products of producers owning not more than five (5) cows; and (v) Baby chickens. (B) (i) An exemption granted by this subdivision (18) shall not apply when the articles are sold at or from an established business, even though sold by the producer of the articles. (ii) A farmers' market is not an established business if the farmers' market sells raw product directly to the user of the raw product and the farmers' market is: (a) Comprised of one (1) or more producers of a raw product; (b) Operated seasonally; and (c) Held out-of-doors or in a public space. (C) (i) However, nothing in subdivision (18)(B) of this section shall be construed to mean that the gross receipts or gross proceeds received by the producer from the sale of the products mentioned in this subdivision (18) shall be taxable when the producer sells commodities produced on his or her farm at an established business located on his or her farm. (ii) The provisions of this subdivision (18) are intended to exempt the sale by livestock producers of livestock sold at special livestock sales. (iii) The provisions of this subdivision (18) shall not be construed to exempt sales of dairy products by any other businesses. (iv) The provisions of this subdivision (18) shall not be construed to exempt sales by florists and nurserymen. As used in this subdivision (18), "nurserymen" does not include Christmas tree farmers; (19) Gross receipts or gross proceeds derived from the sale of food, food ingredients, or prepared food to governmental agencies for free distribution to any public, penal, and eleemosynary institutions or for free distribution to the poor and needy; (20) (A) Gross receipts or gross proceeds derived from the rental or sale of medical equipment, for the benefit of persons enrolled in and eligible for Medicare or Medicaid programs as contained in Titles XVIII and XIX of the Social Security Act, or successor programs or any other present or future United States Government subsidized healthcare program, by medical equipment suppliers doing business in the State of Arkansas. (B) However, this exemption applies only to receipts or proceeds received directly or indirectly through an organization administering the program in the State of Arkansas pursuant to a contract with the United States Government in accordance with the terms thereof; (21) (A) Gross receipts or gross proceeds derived from the sale of tangible personal property, specified digital products, a digital code, or services as specifically provided in this subdivision (21) to a hospital or sanitarium operated for charitable and nonprofit purposes or a nonprofit organization whose sole purpose is to provide temporary housing to the family members of patients in a hospital or sanitarium. (B) However, gross proceeds and gross receipts derived from the sale of materials used in the original construction or repair or further extension of the hospital or sanitarium or temporary housing facilities, except state-owned tax-supported hospitals and sanitariums, shall not be exempt from this chapter; (22) Gross receipts or gross proceeds derived from the sale of used tangible personal property when the used property was: (A) Traded in and accepted by the seller as part of the sale of other tangible personal property; and (B) (i) The state gross receipts tax was collected and paid on the total amount of consideration for the sale of the other tangible personal property without any deduction or credit for the value of the used tangible personal property. (ii) The condition that the state gross receipts tax was collected and paid on the total amount of consideration is not required for entitlement to this exemption when the sale of the other tangible personal property was otherwise exempt under other provisions of this chapter. (iii) This subdivision (22) does not apply to transactions involving used automobiles under § 26-52-510(b) or used aircraft under § 26-52-505 ; (23) Gross receipts or gross proceeds derived from the sale of unprocessed crude oil; (24) The gross receipts or gross proceeds derived from the sale of electricity used in the manufacture of aluminum metal by the electrolytic reduction process; (25) The gross receipts or gross proceeds derived from the sale of articles sold on the premises of the veterans' homes; (26) That portion of the gross receipts or gross proceeds derived from the sale of automobile parts which constitute core charges which are received for the purpose of securing a trade-in for the article purchased, except that when the article is not traded in, then the tax is due on the core charge; (27) (A) Gross receipts and gross proceeds derived from the sale of: (i) Tangible personal property lawfully purchased with food stamps or food coupons issued in accordance with the Food Stamp Act of 1964, 7 U.S.C. § 2011 et seq.; (ii) Tangible personal property lawfully purchased with food instruments or vouchers issued under the Special Supplemental Nutrition Program for Women, Infants and Children in accordance with Section 17 of the Child Nutrition Act of 1966, 42 U.S.C § 1786 , as amended; and (iii) Food or food ingredients purchased through bids under the Special Supplemental Nutrition Program for Women, Infants and Children. (B) If consideration other than food stamps, food coupons, food instruments, or vouchers is used in any sale, that portion of the sale shall be fully taxable. (C) The tax exemption provided by this subdivision (27) shall expire if the exemption becomes no longer required for full participation in the food stamp program and the Special Supplemental Nutrition Program for Women, Infants and Children; (28) (A) Parts or other tangible personal property incorporated into or that become a part of commercial jet aircraft components, or commercial jet aircraft subcomponents, and the services required to incorporate the parts or other tangible personal property or otherwise make the parts or other tangible personal property part of a commercial jet aircraft component or commercial jet aircraft subcomponent. (B) As used in this subdivision (28), "commercial jet aircraft" means a commercial, military, private, or other turbine or turbo jet aircraft having a certified maximum take-off weight of twelve thousand five hundred pounds (12,500 lbs.) or more; (29) Gross receipts or gross proceeds derived from the sale of tangible personal property, specified digital products, or a digital code specifically exempted from taxation by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.; (30) (A) The gross receipts proceeds charged to a consumer or user for the transfer of fill material by a business engaged in transporting or delivering fill material, provided: (i) The fill material was obtained free of charge by a business engaged in transporting or delivering fill material; and (ii) The charge to the consumer or user is only for delivery. (B) Any business claiming the exemption under subdivision (30)(A) of this section shall keep suitable records necessary to determine that fill material was obtained without charge; (31) Gross receipts or gross proceeds derived from sales of tangible personal property, specified digital products, a digital code, or services to Habitat for Humanity; (32) Gross receipts or gross proceeds derived from the long-term lease, thirty (30) days or more, of commercial trucks used for interstate transportation of goods if the trucks are registered under an international registration plan similar to § 27-14-501 et seq. and administered by another state which offers reciprocal privileges for vehicles registered under § 27-14-501 et seq.; (33) Gross receipts or gross proceeds derived from sales of tangible personal property, specified digital products, a digital code, or services to The Salvation Army; (34) Gross receipts or gross proceeds derived from sales of tangible personal property, specified digital products, a digital code, and services to Heifer International, Inc.; (35) (A) Gross receipts or gross proceeds derived from the sale of catalysts, chemicals, reagents, and solutions which are consumed or used: (i) In producing, manufacturing, fabricating, processing, or finishing articles of commerce at manufacturing or processing plants or facilities in the State of Arkansas; and (ii) By manufacturing or processing plants or facilities in the state to prevent or reduce air or water pollution or contamination which might otherwise result from the operation of the plant or facility. (B) As used in this subdivision (35), "manufacturing" and "processing" mean the same as set forth in § 26-52-402(b) ; (36) Gross receipts or gross proceeds derived from the sale of: (A) Fuel packaging materials to a person engaged in the business of processing hazardous and nonhazardous waste materials into fuel products at a facility permitted by the Division of Environmental Quality for hazardous waste treatment; and (B) Machinery and equipment, including analytical equipment and chemicals used directly in processing and packaging of hazardous and nonhazardous waste materials into fuel products at a facility permitted by the Division of Environmental Quality for hazardous waste treatment; (37) Gross receipts or gross proceeds derived from sales of tangible personal property, specified digital products, a digital code, or services to the Arkansas Symphony Orchestra Society, Inc.; (38) Gross receipts or gross proceeds derived from the sale of any good, ware, merchandise, or tangible personal property withdrawn or used from an established business or from the stock in trade of the established reserves for consumption or use in an established business or by any other person if the good, ware, merchandise, or tangible personal property withdrawn or used is donated to a National Guard member, emergency service worker, or volunteer providing services to a county which has been declared a disaster area by the Governor; (39) Gross receipts or gross proceeds derived from sales of tangible personal property, specified digital products, a digital code, or services to the Arkansas Black Hall of Fame Foundation; (40) Gross receipts or gross proceeds derived from sales of tangible personal property at a concession stand operated by a nonprofit youth organization if: (A) The individuals operating the concession stand are members of the nonprofit youth organization or volunteers working on behalf of the nonprofit youth organization; and (B) All of the proceeds from the sales of tangible personal property at the concession stand go to the nonprofit youth organization; (41) (A) Gross receipts or gross proceeds derived from the sale of: (i) Tangible personal property, specified digital products, or a digital code by or to a car wash operator for use in an automatic car wash, a car wash tunnel, or a self-service bay or as part of an ancillary service; (ii) Services to a car wash operator; (iii) Ancillary services by a car wash operator; and (iv) A car wash by a car wash operator through an automatic car wash, car wash tunnel, or self-service bay. (B) As used in this subdivision (41): (i) (a) "Ancillary service" means a service provided by a car wash operator in conjunction with the sale of a service through an automatic car wash, a car wash tunnel, or a self-service bay that involves the cleaning of the interior or exterior, or both, of a motor vehicle. (b) "Ancillary service" includes without limitation: (1) Hand prepping any portion of a motor vehicle; (2) Vacuuming; (3) Hand drying any portion of a motor vehicle; (4) Waxing any portion of a motor vehicle; (5) Hand cleaning any portion of a motor vehicle; and (6) Applying a protective or shine coat to any portion of a motor vehicle; (ii) "Automatic car wash" means the same as defined in § 26-57-1601 ; (iii) "Car wash operator" means a person that operates one (1) or more automatic car washes, car wash tunnels, or self-service bays or any combination of automatic car washes, car wash tunnels, or self-service bays; (iv) "Car wash tunnel" means the same as defined in § 26-57-1601 ; and (v) "Self-service bay" means a car wash bay that allows a person to manually wash a motor vehicle using equipment and supplies provided by the car wash operator; (42) (A) Gross receipts or gross proceeds derived from sales of tangible personal property, specified digital products, a digital code, or services by a parent teacher organization, a parent teacher association, or a similar organization that is: (i) An organization described in 26 U.S.C. § 501(c)(3) , as in effect on January 1, 2021; and (ii) Affiliated with a public school. (B) As used in this subdivision (42), "public school" means any school operated by a public school district or any open-enrollment public charter school, as defined in § 6-23-103 ; (43) Gross receipts or gross proceeds derived from sales of tangible personal property, specified digital products, a digital code, or a service to the Disabled American Veterans organization; and (44) Gross receipts or gross proceeds derived from the sale of a service providing for the electronic transmission of a drug prescription directly to a pharmacy, including without limitation services provided directly by an electronic prescription technology company or indirectly through a pharmacy software company or pharmacy management system. Amended by Act 2023, No. 827,§ 1, eff. 10/1/2023. Amended by Act 2023, No. 518,§ 1, eff. 10/1/2023. Amended by Act 2023, No. 446,§ 1, eff. 10/1/2023. Amended by Act 2021, No. 880,§ 1, eff. 7/1/2021. Amended by Act 2021, No. 873,§ 1, eff. 7/1/2021. Amended by Act 2021, No. 144,§ 2, eff. 5/1/2021. Amended by Act 2019, No. 819,§ 18, eff. 10/1/2019. Amended by Act 2019, No. 822,§ 22, eff. 10/1/2019. Amended by Act 2019, No. 634,§ 1, eff. 10/1/2019. Amended by Act 2019, No. 910,§ 3262, eff. 7/1/2019. Amended by Act 2017, No. 141,§§ 22-29, eff. for tax years beginning on and after 1/1/2018. Amended by Act 2015, No. 1182,§ 1, eff. 4/7/2015. Acts 1941, No. 386, § 4; 1947, No. 102, § 1; 1949, No. 15, § 1; 1949, No. 152, § 1; 1961, No. 213, § 1; 1965, No. 133, § 1; 1967, No. 113, § 1; 1968 (1st Ex. Sess.), No. 5, § 1; 1973, No. 403, § 1; 1975, No. 922, § 1; 1975, No. 927, § 1; 1975 (Extended Sess., 1976), No. 1013, § 1; 1977, No. 252, § 1; 1977, No. 382, § 1; 1979, No. 324, § 16; 1979, No. 630, § 1; 1981, No. 706, § 1; 1985, No. 518, § 1; A.S.A. 1947, § 84-1904; Acts 1987, No. 7, § 1; 1987, No. 986, §§ 1-3; 1987, No. 1033, §§ 11, 12; 1989, No. 753, § 1; 1991, No. 458, § 2; 1992 (1st Ex. Sess.), No. 58, § 3; 1992 (1st Ex. Sess.), No. 61, § 3; 1993, No. 617, §§ 1, 2; 1993, No. 820, § 1; 1993, No. 987, § 1; 1993, No. 1183, § 1; 1995, No. 504, § 1; 1995, No. 516, § 1; 1995, No. 850, § 2; 1995, No. 1005, § 2; 1997, No. 603, § 1; 1997, No. 1222, § 1; 1999, No. 854, § 1; 2001, No. 1683, § 1; 2005, No. 2132, § 1; 2007, No. 87, § 1; 2007, No. 181, §§ 15-19; 2007, No. 860, § 3; 2009, No. 655, § 16; 2009, No. 1205, § 1; 2011, No. 983, § 8; 2011, No. 998, § 2.

There is specifically exempted from the tax imposed by this chapter the following:

(1) The gross receipts or gross proceeds derived from the sale of tangible personal property, specified digital products, a digital code, or services by churches, except when the organizations may be engaged in business for profit;

(2) The gross receipts or gross proceeds derived from the sale of tangible personal property, specified digital products, a digital code, or service by charitable organizations, except when the organizations may be engaged in business for profit;

(3) Gross receipts or gross proceeds derived from the sale of food, food ingredients, or prepared food in public, common, high school, or college cafeterias and lunch rooms operated primarily for teachers and pupils, not operated primarily for the public and not operated for profit;

(4) Gross receipts or gross proceeds derived from the sale of newspapers;

(5) Gross receipts or gross proceeds derived from sales to the United States Government;

(6) Gross receipts or gross proceeds derived from the sale of motor vehicles and adaptive equipment to disabled veterans who have purchased the motor vehicles or adaptive equipment with the financial assistance of the United States Department of Veterans Affairs as provided under 38 U.S.C. §§ 3902 - 3903 ;

(7) Gross receipts or gross proceeds derived from the sale of specified digital products, a digital code, tangible personal property, including without limitation office supplies; office equipment; program items at camp such as bows, arrows, and rope; rifles for rifle range and other rifle items; food, food ingredients, or prepared food for camp; lumber and supplies used in camp maintenance; camp equipment; first aid supplies for camp; the leasing of cars used in promoting scouting; or services to the Boy Scouts of America chartered by the United States Congress in 1916 or the Girl Scouts of the United States of America chartered by the United States Congress in 1950 or any of the scout councils in the State of Arkansas;

(8) Gross receipts or gross proceeds derived from sales of tangible personal property, specified digital products, a digital code, or services to the Boys & Girls Clubs of America;

(9) Gross receipts or gross proceeds derived from sales of tangible personal property, specified digital products, a digital code, or services to the Poets' Roundtable of Arkansas;

(10) Gross receipts or gross proceeds derived from sales of tangible personal property, specified digital products, a digital code, or services to 4-H clubs and FFA clubs in this state, to the Arkansas 4-H Foundation, the Arkansas FFA Foundation, Inc., and the Arkansas Division of the Future Farmers of America;

(11) (A) Gross receipts or gross proceeds derived from the sale of: (i) Gasoline or motor vehicle fuel on which the motor vehicle fuel or gasoline tax has been paid to the State of Arkansas; (ii) Special fuel or petroleum products sold for consumption by vessels, barges, and other commercial watercraft and railroads; (iii) Dyed distillate special fuel on which the tax levied by § 26-56-224 has been paid; and (iv) (a) Biodiesel fuel. (b) As used in this subdivision (11)(A)(iv), "biodiesel fuel" means a diesel fuel substitute produced from nonpetroleum renewable resources. (B) Nothing in this subdivision (11) shall exempt gasoline from the wholesale gross receipts tax imposed pursuant to Acts 1995, No. 1005;

(A) Gross receipts or gross proceeds derived from the sale of: (i) Gasoline or motor vehicle fuel on which the motor vehicle fuel or gasoline tax has been paid to the State of Arkansas; (ii) Special fuel or petroleum products sold for consumption by vessels, barges, and other commercial watercraft and railroads; (iii) Dyed distillate special fuel on which the tax levied by § 26-56-224 has been paid; and (iv) (a) Biodiesel fuel. (b) As used in this subdivision (11)(A)(iv), "biodiesel fuel" means a diesel fuel substitute produced from nonpetroleum renewable resources.

(i) Gasoline or motor vehicle fuel on which the motor vehicle fuel or gasoline tax has been paid to the State of Arkansas;

(ii) Special fuel or petroleum products sold for consumption by vessels, barges, and other commercial watercraft and railroads;

(iii) Dyed distillate special fuel on which the tax levied by § 26-56-224 has been paid; and

(iv) (a) Biodiesel fuel. (b) As used in this subdivision (11)(A)(iv), "biodiesel fuel" means a diesel fuel substitute produced from nonpetroleum renewable resources.

(a) Biodiesel fuel.

(b) As used in this subdivision (11)(A)(iv), "biodiesel fuel" means a diesel fuel substitute produced from nonpetroleum renewable resources.

(B) Nothing in this subdivision (11) shall exempt gasoline from the wholesale gross receipts tax imposed pursuant to Acts 1995, No. 1005;

(12) (A) Gross receipts or gross proceeds derived from sales for resale to persons regularly engaged in the business of reselling the articles purchased, whether within or without the state if the sales within the state are made to persons to whom gross receipts tax permits have been issued as provided in § 26-52-202 . (B) (i) Goods, wares, merchandise, and property sold for use in manufacturing, printing, compounding, processing, assembling, or preparing for sale can be classified as having been sold for the purposes of resale or the subject matter of resale only in the event the goods, wares, merchandise, or property becomes a recognizable integral part of the manufactured, printed, compounded, processed, assembled, or prepared products. (ii) The sales of goods, wares, merchandise, and property not conforming to this requirement are classified for the purpose of this act as being "for consumption or use";

(A) Gross receipts or gross proceeds derived from sales for resale to persons regularly engaged in the business of reselling the articles purchased, whether within or without the state if the sales within the state are made to persons to whom gross receipts tax permits have been issued as provided in § 26-52-202 .

(B) (i) Goods, wares, merchandise, and property sold for use in manufacturing, printing, compounding, processing, assembling, or preparing for sale can be classified as having been sold for the purposes of resale or the subject matter of resale only in the event the goods, wares, merchandise, or property becomes a recognizable integral part of the manufactured, printed, compounded, processed, assembled, or prepared products. (ii) The sales of goods, wares, merchandise, and property not conforming to this requirement are classified for the purpose of this act as being "for consumption or use";

(i) Goods, wares, merchandise, and property sold for use in manufacturing, printing, compounding, processing, assembling, or preparing for sale can be classified as having been sold for the purposes of resale or the subject matter of resale only in the event the goods, wares, merchandise, or property becomes a recognizable integral part of the manufactured, printed, compounded, processed, assembled, or prepared products.

(ii) The sales of goods, wares, merchandise, and property not conforming to this requirement are classified for the purpose of this act as being "for consumption or use";

(13) Gross proceeds derived from sales of advertising space: (A) In newspapers and publications; (B) Through billboard advertising services; or (C) On a public transit bus;

(A) In newspapers and publications;

(B) Through billboard advertising services; or

(C) On a public transit bus;

(14) Gross receipts or gross proceeds derived from sales of publications sold through regular subscription, regardless of the type or content of the publication or the place printed or published;

(15) Gross receipts or gross proceeds derived from gate admission fees at state, district, county, or township fairs or at any rodeo if the gross receipts or gross proceeds derived from gate admission fees to the rodeo are used exclusively for the improvement, maintenance, and operation of the rodeo and if no part of the net earnings of the state, district, county, or township fair or rodeo inures to the benefit of any private stockholder or individual;

(16) Gross receipts or gross proceeds derived from sales for resale which the state is prohibited by the United States Constitution and laws of the United States from taxing or further taxing, or which the state is prohibited by the Arkansas Constitution from taxing or further taxing;

(17) Gross receipts or gross proceeds derived from isolated sales not made by an established business;

(18) (A) Gross receipts or gross proceeds derived from the sale of: (i) Any cotton or seed cotton or lint cotton or baled cotton, whether compressed or not, or cotton seed in its original condition; (ii) Seed for use in the commercial production of an agricultural product or of seed; (iii) Raw products from the farm, orchard, or garden, when the sale is made by the producer of the raw products directly to the consumer and user, including the sale of raw products from a farm, orchard, or garden that are produced and sold by the producer of the raw products at a farmers' market, including without limitation cut or dried flowers, plants, vegetables, fruits, nuts, and herbs; (iv) Livestock, poultry, poultry products, and dairy products of producers owning not more than five (5) cows; and (v) Baby chickens. (B) (i) An exemption granted by this subdivision (18) shall not apply when the articles are sold at or from an established business, even though sold by the producer of the articles. (ii) A farmers' market is not an established business if the farmers' market sells raw product directly to the user of the raw product and the farmers' market is: (a) Comprised of one (1) or more producers of a raw product; (b) Operated seasonally; and (c) Held out-of-doors or in a public space. (C) (i) However, nothing in subdivision (18)(B) of this section shall be construed to mean that the gross receipts or gross proceeds received by the producer from the sale of the products mentioned in this subdivision (18) shall be taxable when the producer sells commodities produced on his or her farm at an established business located on his or her farm. (ii) The provisions of this subdivision (18) are intended to exempt the sale by livestock producers of livestock sold at special livestock sales. (iii) The provisions of this subdivision (18) shall not be construed to exempt sales of dairy products by any other businesses. (iv) The provisions of this subdivision (18) shall not be construed to exempt sales by florists and nurserymen. As used in this subdivision (18), "nurserymen" does not include Christmas tree farmers;

(A) Gross receipts or gross proceeds derived from the sale of: (i) Any cotton or seed cotton or lint cotton or baled cotton, whether compressed or not, or cotton seed in its original condition; (ii) Seed for use in the commercial production of an agricultural product or of seed; (iii) Raw products from the farm, orchard, or garden, when the sale is made by the producer of the raw products directly to the consumer and user, including the sale of raw products from a farm, orchard, or garden that are produced and sold by the producer of the raw products at a farmers' market, including without limitation cut or dried flowers, plants, vegetables, fruits, nuts, and herbs; (iv) Livestock, poultry, poultry products, and dairy products of producers owning not more than five (5) cows; and (v) Baby chickens.

(i) Any cotton or seed cotton or lint cotton or baled cotton, whether compressed or not, or cotton seed in its original condition;

(ii) Seed for use in the commercial production of an agricultural product or of seed;

(iii) Raw products from the farm, orchard, or garden, when the sale is made by the producer of the raw products directly to the consumer and user, including the sale of raw products from a farm, orchard, or garden that are produced and sold by the producer of the raw products at a farmers' market, including without limitation cut or dried flowers, plants, vegetables, fruits, nuts, and herbs;

(iv) Livestock, poultry, poultry products, and dairy products of producers owning not more than five (5) cows; and

(v) Baby chickens.

(B) (i) An exemption granted by this subdivision (18) shall not apply when the articles are sold at or from an established business, even though sold by the producer of the articles. (ii) A farmers' market is not an established business if the farmers' market sells raw product directly to the user of the raw product and the farmers' market is: (a) Comprised of one (1) or more producers of a raw product; (b) Operated seasonally; and (c) Held out-of-doors or in a public space.

(i) An exemption granted by this subdivision (18) shall not apply when the articles are sold at or from an established business, even though sold by the producer of the articles.

(ii) A farmers' market is not an established business if the farmers' market sells raw product directly to the user of the raw product and the farmers' market is: (a) Comprised of one (1) or more producers of a raw product; (b) Operated seasonally; and (c) Held out-of-doors or in a public space.

(a) Comprised of one (1) or more producers of a raw product;

(b) Operated seasonally; and

(c) Held out-of-doors or in a public space.

(C) (i) However, nothing in subdivision (18)(B) of this section shall be construed to mean that the gross receipts or gross proceeds received by the producer from the sale of the products mentioned in this subdivision (18) shall be taxable when the producer sells commodities produced on his or her farm at an established business located on his or her farm. (ii) The provisions of this subdivision (18) are intended to exempt the sale by livestock producers of livestock sold at special livestock sales. (iii) The provisions of this subdivision (18) shall not be construed to exempt sales of dairy products by any other businesses. (iv) The provisions of this subdivision (18) shall not be construed to exempt sales by florists and nurserymen. As used in this subdivision (18), "nurserymen" does not include Christmas tree farmers;

(i) However, nothing in subdivision (18)(B) of this section shall be construed to mean that the gross receipts or gross proceeds received by the producer from the sale of the products mentioned in this subdivision (18) shall be taxable when the producer sells commodities produced on his or her farm at an established business located on his or her farm.

(ii) The provisions of this subdivision (18) are intended to exempt the sale by livestock producers of livestock sold at special livestock sales.

(iii) The provisions of this subdivision (18) shall not be construed to exempt sales of dairy products by any other businesses.

(iv) The provisions of this subdivision (18) shall not be construed to exempt sales by florists and nurserymen. As used in this subdivision (18), "nurserymen" does not include Christmas tree farmers;

(19) Gross receipts or gross proceeds derived from the sale of food, food ingredients, or prepared food to governmental agencies for free distribution to any public, penal, and eleemosynary institutions or for free distribution to the poor and needy;

(20) (A) Gross receipts or gross proceeds derived from the rental or sale of medical equipment, for the benefit of persons enrolled in and eligible for Medicare or Medicaid programs as contained in Titles XVIII and XIX of the Social Security Act, or successor programs or any other present or future United States Government subsidized healthcare program, by medical equipment suppliers doing business in the State of Arkansas. (B) However, this exemption applies only to receipts or proceeds received directly or indirectly through an organization administering the program in the State of Arkansas pursuant to a contract with the United States Government in accordance with the terms thereof;

(A) Gross receipts or gross proceeds derived from the rental or sale of medical equipment, for the benefit of persons enrolled in and eligible for Medicare or Medicaid programs as contained in Titles XVIII and XIX of the Social Security Act, or successor programs or any other present or future United States Government subsidized healthcare program, by medical equipment suppliers doing business in the State of Arkansas.

(B) However, this exemption applies only to receipts or proceeds received directly or indirectly through an organization administering the program in the State of Arkansas pursuant to a contract with the United States Government in accordance with the terms thereof;

(21) (A) Gross receipts or gross proceeds derived from the sale of tangible personal property, specified digital products, a digital code, or services as specifically provided in this subdivision (21) to a hospital or sanitarium operated for charitable and nonprofit purposes or a nonprofit organization whose sole purpose is to provide temporary housing to the family members of patients in a hospital or sanitarium. (B) However, gross proceeds and gross receipts derived from the sale of materials used in the original construction or repair or further extension of the hospital or sanitarium or temporary housing facilities, except state-owned tax-supported hospitals and sanitariums, shall not be exempt from this chapter;

(A) Gross receipts or gross proceeds derived from the sale of tangible personal property, specified digital products, a digital code, or services as specifically provided in this subdivision (21) to a hospital or sanitarium operated for charitable and nonprofit purposes or a nonprofit organization whose sole purpose is to provide temporary housing to the family members of patients in a hospital or sanitarium.

(B) However, gross proceeds and gross receipts derived from the sale of materials used in the original construction or repair or further extension of the hospital or sanitarium or temporary housing facilities, except state-owned tax-supported hospitals and sanitariums, shall not be exempt from this chapter;

(22) Gross receipts or gross proceeds derived from the sale of used tangible personal property when the used property was: (A) Traded in and accepted by the seller as part of the sale of other tangible personal property; and (B) (i) The state gross receipts tax was collected and paid on the total amount of consideration for the sale of the other tangible personal property without any deduction or credit for the value of the used tangible personal property. (ii) The condition that the state gross receipts tax was collected and paid on the total amount of consideration is not required for entitlement to this exemption when the sale of the other tangible personal property was otherwise exempt under other provisions of this chapter. (iii) This subdivision (22) does not apply to transactions involving used automobiles under § 26-52-510(b) or used aircraft under § 26-52-505 ;

(A) Traded in and accepted by the seller as part of the sale of other tangible personal property; and

(B) (i) The state gross receipts tax was collected and paid on the total amount of consideration for the sale of the other tangible personal property without any deduction or credit for the value of the used tangible personal property. (ii) The condition that the state gross receipts tax was collected and paid on the total amount of consideration is not required for entitlement to this exemption when the sale of the other tangible personal property was otherwise exempt under other provisions of this chapter. (iii) This subdivision (22) does not apply to transactions involving used automobiles under § 26-52-510(b) or used aircraft under § 26-52-505 ;

(i) The state gross receipts tax was collected and paid on the total amount of consideration for the sale of the other tangible personal property without any deduction or credit for the value of the used tangible personal property.

(ii) The condition that the state gross receipts tax was collected and paid on the total amount of consideration is not required for entitlement to this exemption when the sale of the other tangible personal property was otherwise exempt under other provisions of this chapter.

(iii) This subdivision (22) does not apply to transactions involving used automobiles under § 26-52-510(b) or used aircraft under § 26-52-505 ;

(23) Gross receipts or gross proceeds derived from the sale of unprocessed crude oil;

(24) The gross receipts or gross proceeds derived from the sale of electricity used in the manufacture of aluminum metal by the electrolytic reduction process;

(25) The gross receipts or gross proceeds derived from the sale of articles sold on the premises of the veterans' homes;

(26) That portion of the gross receipts or gross proceeds derived from the sale of automobile parts which constitute core charges which are received for the purpose of securing a trade-in for the article purchased, except that when the article is not traded in, then the tax is due on the core charge;

(27) (A) Gross receipts and gross proceeds derived from the sale of: (i) Tangible personal property lawfully purchased with food stamps or food coupons issued in accordance with the Food Stamp Act of 1964, 7 U.S.C. § 2011 et seq.; (ii) Tangible personal property lawfully purchased with food instruments or vouchers issued under the Special Supplemental Nutrition Program for Women, Infants and Children in accordance with Section 17 of the Child Nutrition Act of 1966, 42 U.S.C § 1786 , as amended; and (iii) Food or food ingredients purchased through bids under the Special Supplemental Nutrition Program for Women, Infants and Children. (B) If consideration other than food stamps, food coupons, food instruments, or vouchers is used in any sale, that portion of the sale shall be fully taxable. (C) The tax exemption provided by this subdivision (27) shall expire if the exemption becomes no longer required for full participation in the food stamp program and the Special Supplemental Nutrition Program for Women, Infants and Children;

(A) Gross receipts and gross proceeds derived from the sale of: (i) Tangible personal property lawfully purchased with food stamps or food coupons issued in accordance with the Food Stamp Act of 1964, 7 U.S.C. § 2011 et seq.; (ii) Tangible personal property lawfully purchased with food instruments or vouchers issued under the Special Supplemental Nutrition Program for Women, Infants and Children in accordance with Section 17 of the Child Nutrition Act of 1966, 42 U.S.C § 1786 , as amended; and (iii) Food or food ingredients purchased through bids under the Special Supplemental Nutrition Program for Women, Infants and Children.

(i) Tangible personal property lawfully purchased with food stamps or food coupons issued in accordance with the Food Stamp Act of 1964, 7 U.S.C. § 2011 et seq.;

(ii) Tangible personal property lawfully purchased with food instruments or vouchers issued under the Special Supplemental Nutrition Program for Women, Infants and Children in accordance with Section 17 of the Child Nutrition Act of 1966, 42 U.S.C § 1786 , as amended; and

(iii) Food or food ingredients purchased through bids under the Special Supplemental Nutrition Program for Women, Infants and Children.

(B) If consideration other than food stamps, food coupons, food instruments, or vouchers is used in any sale, that portion of the sale shall be fully taxable.

(C) The tax exemption provided by this subdivision (27) shall expire if the exemption becomes no longer required for full participation in the food stamp program and the Special Supplemental Nutrition Program for Women, Infants and Children;

(28) (A) Parts or other tangible personal property incorporated into or that become a part of commercial jet aircraft components, or commercial jet aircraft subcomponents, and the services required to incorporate the parts or other tangible personal property or otherwise make the parts or other tangible personal property part of a commercial jet aircraft component or commercial jet aircraft subcomponent. (B) As used in this subdivision (28), "commercial jet aircraft" means a commercial, military, private, or other turbine or turbo jet aircraft having a certified maximum take-off weight of twelve thousand five hundred pounds (12,500 lbs.) or more;

(A) Parts or other tangible personal property incorporated into or that become a part of commercial jet aircraft components, or commercial jet aircraft subcomponents, and the services required to incorporate the parts or other tangible personal property or otherwise make the parts or other tangible personal property part of a commercial jet aircraft component or commercial jet aircraft subcomponent.

(B) As used in this subdivision (28), "commercial jet aircraft" means a commercial, military, private, or other turbine or turbo jet aircraft having a certified maximum take-off weight of twelve thousand five hundred pounds (12,500 lbs.) or more;

(29) Gross receipts or gross proceeds derived from the sale of tangible personal property, specified digital products, or a digital code specifically exempted from taxation by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.;

(30) (A) The gross receipts proceeds charged to a consumer or user for the transfer of fill material by a business engaged in transporting or delivering fill material, provided: (i) The fill material was obtained free of charge by a business engaged in transporting or delivering fill material; and (ii) The charge to the consumer or user is only for delivery. (B) Any business claiming the exemption under subdivision (30)(A) of this section shall keep suitable records necessary to determine that fill material was obtained without charge;

(A) The gross receipts proceeds charged to a consumer or user for the transfer of fill material by a business engaged in transporting or delivering fill material, provided: (i) The fill material was obtained free of charge by a business engaged in transporting or delivering fill material; and (ii) The charge to the consumer or user is only for delivery.

(i) The fill material was obtained free of charge by a business engaged in transporting or delivering fill material; and

(ii) The charge to the consumer or user is only for delivery.

(B) Any business claiming the exemption under subdivision (30)(A) of this section shall keep suitable records necessary to determine that fill material was obtained without charge;

(31) Gross receipts or gross proceeds derived from sales of tangible personal property, specified digital products, a digital code, or services to Habitat for Humanity;

(32) Gross receipts or gross proceeds derived from the long-term lease, thirty (30) days or more, of commercial trucks used for interstate transportation of goods if the trucks are registered under an international registration plan similar to § 27-14-501 et seq. and administered by another state which offers reciprocal privileges for vehicles registered under § 27-14-501 et seq.;

(33) Gross receipts or gross proceeds derived from sales of tangible personal property, specified digital products, a digital code, or services to The Salvation Army;

(34) Gross receipts or gross proceeds derived from sales of tangible personal property, specified digital products, a digital code, and services to Heifer International, Inc.;

(35) (A) Gross receipts or gross proceeds derived from the sale of catalysts, chemicals, reagents, and solutions which are consumed or used: (i) In producing, manufacturing, fabricating, processing, or finishing articles of commerce at manufacturing or processing plants or facilities in the State of Arkansas; and (ii) By manufacturing or processing plants or facilities in the state to prevent or reduce air or water pollution or contamination which might otherwise result from the operation of the plant or facility. (B) As used in this subdivision (35), "manufacturing" and "processing" mean the same as set forth in § 26-52-402(b) ;

(A) Gross receipts or gross proceeds derived from the sale of catalysts, chemicals, reagents, and solutions which are consumed or used: (i) In producing, manufacturing, fabricating, processing, or finishing articles of commerce at manufacturing or processing plants or facilities in the State of Arkansas; and (ii) By manufacturing or processing plants or facilities in the state to prevent or reduce air or water pollution or contamination which might otherwise result from the operation of the plant or facility.

(i) In producing, manufacturing, fabricating, processing, or finishing articles of commerce at manufacturing or processing plants or facilities in the State of Arkansas; and

(ii) By manufacturing or processing plants or facilities in the state to prevent or reduce air or water pollution or contamination which might otherwise result from the operation of the plant or facility.

(B) As used in this subdivision (35), "manufacturing" and "processing" mean the same as set forth in § 26-52-402(b) ;

(36) Gross receipts or gross proceeds derived from the sale of: (A) Fuel packaging materials to a person engaged in the business of processing hazardous and nonhazardous waste materials into fuel products at a facility permitted by the Division of Environmental Quality for hazardous waste treatment; and (B) Machinery and equipment, including analytical equipment and chemicals used directly in processing and packaging of hazardous and nonhazardous waste materials into fuel products at a facility permitted by the Division of Environmental Quality for hazardous waste treatment;

(A) Fuel packaging materials to a person engaged in the business of processing hazardous and nonhazardous waste materials into fuel products at a facility permitted by the Division of Environmental Quality for hazardous waste treatment; and

(B) Machinery and equipment, including analytical equipment and chemicals used directly in processing and packaging of hazardous and nonhazardous waste materials into fuel products at a facility permitted by the Division of Environmental Quality for hazardous waste treatment;

(37) Gross receipts or gross proceeds derived from sales of tangible personal property, specified digital products, a digital code, or services to the Arkansas Symphony Orchestra Society, Inc.;

(38) Gross receipts or gross proceeds derived from the sale of any good, ware, merchandise, or tangible personal property withdrawn or used from an established business or from the stock in trade of the established reserves for consumption or use in an established business or by any other person if the good, ware, merchandise, or tangible personal property withdrawn or used is donated to a National Guard member, emergency service worker, or volunteer providing services to a county which has been declared a disaster area by the Governor;

(39) Gross receipts or gross proceeds derived from sales of tangible personal property, specified digital products, a digital code, or services to the Arkansas Black Hall of Fame Foundation;

(40) Gross receipts or gross proceeds derived from sales of tangible personal property at a concession stand operated by a nonprofit youth organization if: (A) The individuals operating the concession stand are members of the nonprofit youth organization or volunteers working on behalf of the nonprofit youth organization; and (B) All of the proceeds from the sales of tangible personal property at the concession stand go to the nonprofit youth organization;

(A) The individuals operating the concession stand are members of the nonprofit youth organization or volunteers working on behalf of the nonprofit youth organization; and

(B) All of the proceeds from the sales of tangible personal property at the concession stand go to the nonprofit youth organization;

(41) (A) Gross receipts or gross proceeds derived from the sale of: (i) Tangible personal property, specified digital products, or a digital code by or to a car wash operator for use in an automatic car wash, a car wash tunnel, or a self-service bay or as part of an ancillary service; (ii) Services to a car wash operator; (iii) Ancillary services by a car wash operator; and (iv) A car wash by a car wash operator through an automatic car wash, car wash tunnel, or self-service bay. (B) As used in this subdivision (41): (i) (a) "Ancillary service" means a service provided by a car wash operator in conjunction with the sale of a service through an automatic car wash, a car wash tunnel, or a self-service bay that involves the cleaning of the interior or exterior, or both, of a motor vehicle. (b) "Ancillary service" includes without limitation: (1) Hand prepping any portion of a motor vehicle; (2) Vacuuming; (3) Hand drying any portion of a motor vehicle; (4) Waxing any portion of a motor vehicle; (5) Hand cleaning any portion of a motor vehicle; and (6) Applying a protective or shine coat to any portion of a motor vehicle; (ii) "Automatic car wash" means the same as defined in § 26-57-1601 ; (iii) "Car wash operator" means a person that operates one (1) or more automatic car washes, car wash tunnels, or self-service bays or any combination of automatic car washes, car wash tunnels, or self-service bays; (iv) "Car wash tunnel" means the same as defined in § 26-57-1601 ; and (v) "Self-service bay" means a car wash bay that allows a person to manually wash a motor vehicle using equipment and supplies provided by the car wash operator;

(A) Gross receipts or gross proceeds derived from the sale of: (i) Tangible personal property, specified digital products, or a digital code by or to a car wash operator for use in an automatic car wash, a car wash tunnel, or a self-service bay or as part of an ancillary service; (ii) Services to a car wash operator; (iii) Ancillary services by a car wash operator; and (iv) A car wash by a car wash operator through an automatic car wash, car wash tunnel, or self-service bay.

(i) Tangible personal property, specified digital products, or a digital code by or to a car wash operator for use in an automatic car wash, a car wash tunnel, or a self-service bay or as part of an ancillary service;

(ii) Services to a car wash operator;

(iii) Ancillary services by a car wash operator; and

(iv) A car wash by a car wash operator through an automatic car wash, car wash tunnel, or self-service bay.

(B) As used in this subdivision (41): (i) (a) "Ancillary service" means a service provided by a car wash operator in conjunction with the sale of a service through an automatic car wash, a car wash tunnel, or a self-service bay that involves the cleaning of the interior or exterior, or both, of a motor vehicle. (b) "Ancillary service" includes without limitation: (1) Hand prepping any portion of a motor vehicle; (2) Vacuuming; (3) Hand drying any portion of a motor vehicle; (4) Waxing any portion of a motor vehicle; (5) Hand cleaning any portion of a motor vehicle; and (6) Applying a protective or shine coat to any portion of a motor vehicle; (ii) "Automatic car wash" means the same as defined in § 26-57-1601 ; (iii) "Car wash operator" means a person that operates one (1) or more automatic car washes, car wash tunnels, or self-service bays or any combination of automatic car washes, car wash tunnels, or self-service bays; (iv) "Car wash tunnel" means the same as defined in § 26-57-1601 ; and (v) "Self-service bay" means a car wash bay that allows a person to manually wash a motor vehicle using equipment and supplies provided by the car wash operator;

(i) (a) "Ancillary service" means a service provided by a car wash operator in conjunction with the sale of a service through an automatic car wash, a car wash tunnel, or a self-service bay that involves the cleaning of the interior or exterior, or both, of a motor vehicle. (b) "Ancillary service" includes without limitation: (1) Hand prepping any portion of a motor vehicle; (2) Vacuuming; (3) Hand drying any portion of a motor vehicle; (4) Waxing any portion of a motor vehicle; (5) Hand cleaning any portion of a motor vehicle; and (6) Applying a protective or shine coat to any portion of a motor vehicle;

(a) "Ancillary service" means a service provided by a car wash operator in conjunction with the sale of a service through an automatic car wash, a car wash tunnel, or a self-service bay that involves the cleaning of the interior or exterior, or both, of a motor vehicle.

(b) "Ancillary service" includes without limitation: (1) Hand prepping any portion of a motor vehicle; (2) Vacuuming; (3) Hand drying any portion of a motor vehicle; (4) Waxing any portion of a motor vehicle; (5) Hand cleaning any portion of a motor vehicle; and (6) Applying a protective or shine coat to any portion of a motor vehicle;

(1) Hand prepping any portion of a motor vehicle;

(2) Vacuuming;

(3) Hand drying any portion of a motor vehicle;

(4) Waxing any portion of a motor vehicle;

(5) Hand cleaning any portion of a motor vehicle; and

(6) Applying a protective or shine coat to any portion of a motor vehicle;

(ii) "Automatic car wash" means the same as defined in § 26-57-1601 ;

(iii) "Car wash operator" means a person that operates one (1) or more automatic car washes, car wash tunnels, or self-service bays or any combination of automatic car washes, car wash tunnels, or self-service bays;

(iv) "Car wash tunnel" means the same as defined in § 26-57-1601 ; and

(v) "Self-service bay" means a car wash bay that allows a person to manually wash a motor vehicle using equipment and supplies provided by the car wash operator;

(42) (A) Gross receipts or gross proceeds derived from sales of tangible personal property, specified digital products, a digital code, or services by a parent teacher organization, a parent teacher association, or a similar organization that is: (i) An organization described in 26 U.S.C. § 501(c)(3) , as in effect on January 1, 2021; and (ii) Affiliated with a public school. (B) As used in this subdivision (42), "public school" means any school operated by a public school district or any open-enrollment public charter school, as defined in § 6-23-103 ;

(A) Gross receipts or gross proceeds derived from sales of tangible personal property, specified digital products, a digital code, or services by a parent teacher organization, a parent teacher association, or a similar organization that is: (i) An organization described in 26 U.S.C. § 501(c)(3) , as in effect on January 1, 2021; and (ii) Affiliated with a public school.

(i) An organization described in 26 U.S.C. § 501(c)(3) , as in effect on January 1, 2021; and

(ii) Affiliated with a public school.

(B) As used in this subdivision (42), "public school" means any school operated by a public school district or any open-enrollment public charter school, as defined in § 6-23-103 ;

(43) Gross receipts or gross proceeds derived from sales of tangible personal property, specified digital products, a digital code, or a service to the Disabled American Veterans organization; and

(44) Gross receipts or gross proceeds derived from the sale of a service providing for the electronic transmission of a drug prescription directly to a pharmacy, including without limitation services provided directly by an electronic prescription technology company or indirectly through a pharmacy software company or pharmacy management system.

Amended by Act 2023, No. 827,§ 1, eff. 10/1/2023.

Amended by Act 2023, No. 518,§ 1, eff. 10/1/2023.

Amended by Act 2023, No. 446,§ 1, eff. 10/1/2023.

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

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

Amended by Act 2021, No. 144,§ 2, eff. 5/1/2021.

Amended by Act 2019, No. 819,§ 18, eff. 10/1/2019.

Amended by Act 2019, No. 822,§ 22, eff. 10/1/2019.

Amended by Act 2019, No. 634,§ 1, eff. 10/1/2019.

Amended by Act 2019, No. 910,§ 3262, eff. 7/1/2019.

Amended by Act 2017, No. 141,§§ 22-29, eff. for tax years beginning on and after 1/1/2018.

Amended by Act 2015, No. 1182,§ 1, eff. 4/7/2015.

Acts 1941, No. 386, § 4; 1947, No. 102, § 1; 1949, No. 15, § 1; 1949, No. 152, § 1; 1961, No. 213, § 1; 1965, No. 133, § 1; 1967, No. 113, § 1; 1968 (1st Ex. Sess.), No. 5, § 1; 1973, No. 403, § 1; 1975, No. 922, § 1; 1975, No. 927, § 1; 1975 (Extended Sess., 1976), No. 1013, § 1; 1977, No. 252, § 1; 1977, No. 382, § 1; 1979, No. 324, § 16; 1979, No. 630, § 1; 1981, No. 706, § 1; 1985, No. 518, § 1; A.S.A. 1947, § 84-1904; Acts 1987, No. 7, § 1; 1987, No. 986, §§ 1-3; 1987, No. 1033, §§ 11, 12; 1989, No. 753, § 1; 1991, No. 458, § 2; 1992 (1st Ex. Sess.), No. 58, § 3; 1992 (1st Ex. Sess.), No. 61, § 3; 1993, No. 617, §§ 1, 2; 1993, No. 820, § 1; 1993, No. 987, § 1; 1993, No. 1183, § 1; 1995, No. 504, § 1; 1995, No. 516, § 1; 1995, No. 850, § 2; 1995, No. 1005, § 2; 1997, No. 603, § 1; 1997, No. 1222, § 1; 1999, No. 854, § 1; 2001, No. 1683, § 1; 2005, No. 2132, § 1; 2007, No. 87, § 1; 2007, No. 181, §§ 15-19; 2007, No. 860, § 3; 2009, No. 655, § 16; 2009, No. 1205, § 1; 2011, No. 983, § 8; 2011, No. 998, § 2.
Ark. Code Ann. § 26-75-317 — AR Code / Title 26 / Chapter 75 / Subchapter 3 / Section 26-75-317
Existing city sales taxes
Status: in_force

(a) All city taxes adopted pursuant to this subchapter, § 26-75-501 et seq., or the Advertising and Promotion Commission Act, § 26-75-601 et seq., which are in effect on December 1, 1981, shall remain in full force and effect and are not repealed by the provisions of § 26-75-201 et seq., except as to the administration, collection, enforcement, and operation of the tax as specifically set out in § 26-75-201 et seq. (b) It is recognized by the General Assembly that several municipalities such as North Little Rock, Siloam Springs, Mountain Home, Conway, Caddo Valley, and others have enacted a sales and use tax pursuant to this subchapter. It is the intent of the General Assembly to affirm the validity of sales and use taxes adopted and enacted by those municipalities. It is provided further that for city sales and use taxes adopted pursuant to these statutes, the procedures for repeal and enforcement as set out in § 26-75-201 et seq., shall be applicable to any such tax adopted by any city pursuant to them. Acts 1981 (1st Ex. Sess.), No. 25, § 12; A.S.A. 1947, § 19-4533.

(a) All city taxes adopted pursuant to this subchapter, § 26-75-501 et seq., or the Advertising and Promotion Commission Act, § 26-75-601 et seq., which are in effect on December 1, 1981, shall remain in full force and effect and are not repealed by the provisions of § 26-75-201 et seq., except as to the administration, collection, enforcement, and operation of the tax as specifically set out in § 26-75-201 et seq.

(b) It is recognized by the General Assembly that several municipalities such as North Little Rock, Siloam Springs, Mountain Home, Conway, Caddo Valley, and others have enacted a sales and use tax pursuant to this subchapter. It is the intent of the General Assembly to affirm the validity of sales and use taxes adopted and enacted by those municipalities. It is provided further that for city sales and use taxes adopted pursuant to these statutes, the procedures for repeal and enforcement as set out in § 26-75-201 et seq., shall be applicable to any such tax adopted by any city pursuant to them.

Acts 1981 (1st Ex. Sess.), No. 25, § 12; A.S.A. 1947, § 19-4533.
Ark. Code Ann. § 26-51-2203 — AR Code / Title 26 / Chapter 51 / Subchapter 22 / Section 26-51-2203
Definitions
Status: in_force

As used in this subchapter: (1) "Arkansas historic rehabilitation income tax credit" means an income tax credit against the income tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq., and the premium tax levied under §§ 26-57-601 - 26-57-605 that includes: (A) An income tax credit for an income-producing property that qualifies for a federal rehabilitation tax credit; and (B) An income tax credit for a nonincome-producing property; (2) "Certification of completion" means a certificate issued by the Division of Arkansas Heritage certifying that a project is a certified rehabilitation of an eligible property that qualifies for the Arkansas historic rehabilitation income tax credit; (3) "Certified rehabilitation" means the total of appropriate and approved rehabilitation work on an eligible property that results in a substantial rehabilitation of an eligible property that has been issued an eligibility certificate; (4) "Eligible property" means property that is located in the state that is: (A) Income-producing property that: (i) Qualifies as a certified historic structure under 26 U.S.C. § 47 , as it existed on January 1, 2009; or (ii) Will qualify as a certified historic structure following certified rehabilitation; or (B) Nonincome-producing property that is: (i) Listed in the National Register of Historic Places; (ii) Designated as contributing to a district listed in the National Register of Historic Places; or (iii) Eligible for designation as contributing to a district listed in the National Register of Historic Places following certified rehabilitation; (5) "Federal rehabilitation tax credit" means the federal tax credit as provided under 26 U.S.C. § 47 , as it existed on January 1, 2009; (6) "Holder" means the holder of a certification of completion that is: (A) A person, firm, or corporation subject to the income tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq.; or (B) An insurance company paying the premium tax on its gross premium receipts; (7) "Owner" means a person or an entity that owns eligible property and is the initial recipient of the certification of completion from the division; (8) "Premium tax" means a tax levied under §§ 26-57-603 - 26-57-605 ; and (9) "Qualified rehabilitation expenses" means costs and expenses incurred to complete a certified rehabilitation that are qualified rehabilitation expenses under the federal rehabilitation tax credit or under the Arkansas historic rehabilitation income tax credit. Amended by Act 2019, No. 910,§ 5711, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 5710, eff. 7/1/2019. Amended by Act 2015, No. 567,§ 1, eff. 3/20/2015. Acts 2009, No. 498, § 1.

As used in this subchapter:

(1) "Arkansas historic rehabilitation income tax credit" means an income tax credit against the income tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq., and the premium tax levied under §§ 26-57-601 - 26-57-605 that includes: (A) An income tax credit for an income-producing property that qualifies for a federal rehabilitation tax credit; and (B) An income tax credit for a nonincome-producing property;

(A) An income tax credit for an income-producing property that qualifies for a federal rehabilitation tax credit; and

(B) An income tax credit for a nonincome-producing property;

(2) "Certification of completion" means a certificate issued by the Division of Arkansas Heritage certifying that a project is a certified rehabilitation of an eligible property that qualifies for the Arkansas historic rehabilitation income tax credit;

(3) "Certified rehabilitation" means the total of appropriate and approved rehabilitation work on an eligible property that results in a substantial rehabilitation of an eligible property that has been issued an eligibility certificate;

(4) "Eligible property" means property that is located in the state that is: (A) Income-producing property that: (i) Qualifies as a certified historic structure under 26 U.S.C. § 47 , as it existed on January 1, 2009; or (ii) Will qualify as a certified historic structure following certified rehabilitation; or (B) Nonincome-producing property that is: (i) Listed in the National Register of Historic Places; (ii) Designated as contributing to a district listed in the National Register of Historic Places; or (iii) Eligible for designation as contributing to a district listed in the National Register of Historic Places following certified rehabilitation;

(A) Income-producing property that: (i) Qualifies as a certified historic structure under 26 U.S.C. § 47 , as it existed on January 1, 2009; or (ii) Will qualify as a certified historic structure following certified rehabilitation; or

(i) Qualifies as a certified historic structure under 26 U.S.C. § 47 , as it existed on January 1, 2009; or

(ii) Will qualify as a certified historic structure following certified rehabilitation; or

(B) Nonincome-producing property that is: (i) Listed in the National Register of Historic Places; (ii) Designated as contributing to a district listed in the National Register of Historic Places; or (iii) Eligible for designation as contributing to a district listed in the National Register of Historic Places following certified rehabilitation;

(i) Listed in the National Register of Historic Places;

(ii) Designated as contributing to a district listed in the National Register of Historic Places; or

(iii) Eligible for designation as contributing to a district listed in the National Register of Historic Places following certified rehabilitation;

(5) "Federal rehabilitation tax credit" means the federal tax credit as provided under 26 U.S.C. § 47 , as it existed on January 1, 2009;

(6) "Holder" means the holder of a certification of completion that is: (A) A person, firm, or corporation subject to the income tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq.; or (B) An insurance company paying the premium tax on its gross premium receipts;

(A) A person, firm, or corporation subject to the income tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq.; or

(B) An insurance company paying the premium tax on its gross premium receipts;

(7) "Owner" means a person or an entity that owns eligible property and is the initial recipient of the certification of completion from the division;

(8) "Premium tax" means a tax levied under §§ 26-57-603 - 26-57-605 ; and

(9) "Qualified rehabilitation expenses" means costs and expenses incurred to complete a certified rehabilitation that are qualified rehabilitation expenses under the federal rehabilitation tax credit or under the Arkansas historic rehabilitation income tax credit.

Amended by Act 2019, No. 910,§ 5711, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 5710, eff. 7/1/2019.

Amended by Act 2015, No. 567,§ 1, eff. 3/20/2015.

Acts 2009, No. 498, § 1.
Ark. Code Ann. § 26-57-802 — AR Code / Title 26 / Chapter 57 / Subchapter 8 / Section 26-57-802
Additional tax - Applicability - Reporting and remitting - Definition
Status: in_force

(a) In addition to any other taxes levied on cigarettes, there is levied a tax of fifty cents (50¢) per one thousand (1,000) cigarettes sold in the state. (b) The additional tax levied in this section shall be reported and remitted in the same manner and at the same time as other taxes levied on cigarettes in the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq. (c) (1) The first three million dollars ($3,000,000) of the net revenues derived from the additional tax levied in this section shall be deposited into the State Treasury to the credit of the Aging and Adult Services Fund Account, to be used exclusively for transportation services benefitting the elderly, including the Meals on Wheels Program and the remainder shall be deposited into the State Treasury as general revenues. (2) As used in this subsection and pertaining to taxes levied on cigarettes, "the first three million dollars ($3,000,000) of the net revenues derived from the additional tax" means the first three million dollars ($3,000,000) each year of the net revenues derived from the additional tax. (d) As provided in § 26-57-244 , the Secretary of the Department of Finance and Administration may make a direct assessment of excise tax against any person in possession of an untaxed tobacco product or unstamped cigarettes. Amended by Act 2019, No. 580,§ 13, eff. 9/1/2019. Amended by Act 2019, No. 910,§ 4187, eff. 7/1/2019. Acts 1991, No. 1135, § 18; 1991, No. 1211, § 1-4; 2001, No. 1173, § 1; 2007, No. 817, § 3.

(a) In addition to any other taxes levied on cigarettes, there is levied a tax of fifty cents (50¢) per one thousand (1,000) cigarettes sold in the state.

(b) The additional tax levied in this section shall be reported and remitted in the same manner and at the same time as other taxes levied on cigarettes in the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq.

(c) (1) The first three million dollars ($3,000,000) of the net revenues derived from the additional tax levied in this section shall be deposited into the State Treasury to the credit of the Aging and Adult Services Fund Account, to be used exclusively for transportation services benefitting the elderly, including the Meals on Wheels Program and the remainder shall be deposited into the State Treasury as general revenues. (2) As used in this subsection and pertaining to taxes levied on cigarettes, "the first three million dollars ($3,000,000) of the net revenues derived from the additional tax" means the first three million dollars ($3,000,000) each year of the net revenues derived from the additional tax.

(1) The first three million dollars ($3,000,000) of the net revenues derived from the additional tax levied in this section shall be deposited into the State Treasury to the credit of the Aging and Adult Services Fund Account, to be used exclusively for transportation services benefitting the elderly, including the Meals on Wheels Program and the remainder shall be deposited into the State Treasury as general revenues.

(2) As used in this subsection and pertaining to taxes levied on cigarettes, "the first three million dollars ($3,000,000) of the net revenues derived from the additional tax" means the first three million dollars ($3,000,000) each year of the net revenues derived from the additional tax.

(d) As provided in § 26-57-244 , the Secretary of the Department of Finance and Administration may make a direct assessment of excise tax against any person in possession of an untaxed tobacco product or unstamped cigarettes.

Amended by Act 2019, No. 580,§ 13, eff. 9/1/2019.

Amended by Act 2019, No. 910,§ 4187, eff. 7/1/2019.

Acts 1991, No. 1135, § 18; 1991, No. 1211, § 1-4; 2001, No. 1173, § 1; 2007, No. 817, § 3.
Ark. Code Ann. § 26-51-435 — AR Code / Title 26 / Chapter 51 / Subchapter 4 / Section 26-51-435
Nonresidents or part-year residents
Status: in_force

(a) Nonresidents or part-year residents of Arkansas shall compute their taxable income as if all income were earned in Arkansas. (b) Using Arkansas income tax rates, nonresident or part-year residents of Arkansas shall compute their tax liability on the amount computed in subsection (a) of this section. (c) From the tax liability computed in subsection (b) of this section there shall be deducted all allowable credits to determine the amount of tax due. (d) (1) Nonresidents shall divide adjusted gross income from Arkansas sources by the adjusted gross income from all sources to arrive at the applicable percentage that Arkansas adjusted gross income represents of all adjusted gross income received by the taxpayer in the income year. (2) Part-year residents shall divide adjusted gross income received while an Arkansas resident by the adjusted gross income from all sources to arrive at the applicable percentage that the adjusted gross income received while an Arkansas resident represents of all adjusted gross income received by the taxpayer in the income year. (e) Nonresidents and part-year residents shall multiply the amount computed in subsection (c) of this section by the applicable percentage from subsection (d) of this section in order to determine the amount of income tax which must be paid to the State of Arkansas. (f) For the purpose of ascertaining the income tax due by a nonresident or part-year resident of Arkansas with income derived from two (2) or more states, the credit available under § 26-51-504 for income tax paid to other states shall be calculated in the following manner: (1) The credit shall not exceed what the tax would be on the outside income, if added to the Arkansas income, and calculated at Arkansas income tax rates; and (2) The credit is limited to the total income tax owed to other states on income that has been: (A) Reported as taxable income to both Arkansas and the other states; (B) Reported as income from all sources; and (C) Included as Arkansas income. Acts 1987, No. 382, § 12; 1997, No. 951, § 20; 2003, No. 662, § 1.

(a) Nonresidents or part-year residents of Arkansas shall compute their taxable income as if all income were earned in Arkansas.

(b) Using Arkansas income tax rates, nonresident or part-year residents of Arkansas shall compute their tax liability on the amount computed in subsection (a) of this section.

(c) From the tax liability computed in subsection (b) of this section there shall be deducted all allowable credits to determine the amount of tax due.

(d) (1) Nonresidents shall divide adjusted gross income from Arkansas sources by the adjusted gross income from all sources to arrive at the applicable percentage that Arkansas adjusted gross income represents of all adjusted gross income received by the taxpayer in the income year. (2) Part-year residents shall divide adjusted gross income received while an Arkansas resident by the adjusted gross income from all sources to arrive at the applicable percentage that the adjusted gross income received while an Arkansas resident represents of all adjusted gross income received by the taxpayer in the income year.

(1) Nonresidents shall divide adjusted gross income from Arkansas sources by the adjusted gross income from all sources to arrive at the applicable percentage that Arkansas adjusted gross income represents of all adjusted gross income received by the taxpayer in the income year.

(2) Part-year residents shall divide adjusted gross income received while an Arkansas resident by the adjusted gross income from all sources to arrive at the applicable percentage that the adjusted gross income received while an Arkansas resident represents of all adjusted gross income received by the taxpayer in the income year.

(e) Nonresidents and part-year residents shall multiply the amount computed in subsection (c) of this section by the applicable percentage from subsection (d) of this section in order to determine the amount of income tax which must be paid to the State of Arkansas.

(f) For the purpose of ascertaining the income tax due by a nonresident or part-year resident of Arkansas with income derived from two (2) or more states, the credit available under § 26-51-504 for income tax paid to other states shall be calculated in the following manner: (1) The credit shall not exceed what the tax would be on the outside income, if added to the Arkansas income, and calculated at Arkansas income tax rates; and (2) The credit is limited to the total income tax owed to other states on income that has been: (A) Reported as taxable income to both Arkansas and the other states; (B) Reported as income from all sources; and (C) Included as Arkansas income.

(1) The credit shall not exceed what the tax would be on the outside income, if added to the Arkansas income, and calculated at Arkansas income tax rates; and

(2) The credit is limited to the total income tax owed to other states on income that has been: (A) Reported as taxable income to both Arkansas and the other states; (B) Reported as income from all sources; and (C) Included as Arkansas income.

(A) Reported as taxable income to both Arkansas and the other states;

(B) Reported as income from all sources; and

(C) Included as Arkansas income.

Acts 1987, No. 382, § 12; 1997, No. 951, § 20; 2003, No. 662, § 1.
Ark. Code Ann. § 26-18-1002 — AR Code / Title 26 / Chapter 18 / Subchapter 10 / Section 26-18-1002
Administrative hearing
Status: in_force

(a) A noncompliant taxpayer may request an administrative hearing concerning the decision of the Secretary of the Department of Finance and Administration to close the noncompliant taxpayer's business by following the procedures in this section. (b) Within five (5) business days after the delivery or attempted delivery of the notice required by § 26-18-1001(c) , the noncompliant taxpayer may file a written protest or a petition, signed by the noncompliant taxpayer or his or her authorized agent, stating the reasons for opposing the closure of the business and requesting an administrative hearing before a hearing officer or the Tax Appeals Commission, as applicable. (c) (1) A noncompliant taxpayer may request that an administrative hearing be held in person, by teleconference, by video conference, or by other electronic means. (2) (A) The secretary and the commission have the discretion to determine whether an administrative hearing at which testimony is to be presented will be conducted in person, by teleconference, by videoconference, or by other electronic means. (B) An in-person hearing under this section shall be held in Little Rock, Arkansas. (d) An administrative hearing under this section shall be conducted by a hearing officer appointed by the secretary under § 26-18-405 or by the commission. (e) (1) The hearing officer or the commission shall set the time and place for a hearing and shall give the noncompliant taxpayer and the secretary notice of the hearing. (2) At the administrative hearing, the noncompliant taxpayer may be represented by an authorized representative and may present evidence in support of his or her position. (f) (1) An administrative hearing under this section shall be held within fourteen (14) calendar days of receipt of the request for hearing. (2) (A) A written administrative decision under this section shall be issued within five (5) business days of the date of the hearing and shall be served by first class mail on the noncompliant taxpayer and the secretary. (B) A decision issued under subdivision (f)(2)(A) of this section: (i) Is effective twenty (20) days after the date of the decision; and (ii) Except as provided under § 26-18-1003 , acts as an injunction prohibiting further operation of the business. (g) The administrative hearing and decision made under this section are not subject to the provisions of the Arkansas Administrative Procedure Act, § 25-15-201 et seq. (h) The defense or defenses to the closure of a business under this subchapter are: (1) Written proof that the noncompliant taxpayer filed all delinquent returns and paid the delinquent tax due including interest and penalty; or (2) That the noncompliant taxpayer has entered into a written payment agreement, approved by the secretary, to satisfy the tax delinquency. (i) For a notice issued under § 26-18-1001 on or after January 1, 2023, administrative relief is available to a taxpayer only under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq. Amended by Act 2021, No. 593,§ 21, eff. 1/1/2023. Amended by Act 2019, No. 910,§ 3651, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3650, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3649, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3648, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3647, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3646, eff. 7/1/2019. Amended by Act 2017, No. 759,§ 1, eff. 10/1/2017. Acts 2003 (2nd Ex. Sess.), No. 46, § 2.

(a) A noncompliant taxpayer may request an administrative hearing concerning the decision of the Secretary of the Department of Finance and Administration to close the noncompliant taxpayer's business by following the procedures in this section.

(b) Within five (5) business days after the delivery or attempted delivery of the notice required by § 26-18-1001(c) , the noncompliant taxpayer may file a written protest or a petition, signed by the noncompliant taxpayer or his or her authorized agent, stating the reasons for opposing the closure of the business and requesting an administrative hearing before a hearing officer or the Tax Appeals Commission, as applicable.

(c) (1) A noncompliant taxpayer may request that an administrative hearing be held in person, by teleconference, by video conference, or by other electronic means. (2) (A) The secretary and the commission have the discretion to determine whether an administrative hearing at which testimony is to be presented will be conducted in person, by teleconference, by videoconference, or by other electronic means. (B) An in-person hearing under this section shall be held in Little Rock, Arkansas.

(1) A noncompliant taxpayer may request that an administrative hearing be held in person, by teleconference, by video conference, or by other electronic means.

(2) (A) The secretary and the commission have the discretion to determine whether an administrative hearing at which testimony is to be presented will be conducted in person, by teleconference, by videoconference, or by other electronic means. (B) An in-person hearing under this section shall be held in Little Rock, Arkansas.

(A) The secretary and the commission have the discretion to determine whether an administrative hearing at which testimony is to be presented will be conducted in person, by teleconference, by videoconference, or by other electronic means.

(B) An in-person hearing under this section shall be held in Little Rock, Arkansas.

(d) An administrative hearing under this section shall be conducted by a hearing officer appointed by the secretary under § 26-18-405 or by the commission.

(e) (1) The hearing officer or the commission shall set the time and place for a hearing and shall give the noncompliant taxpayer and the secretary notice of the hearing. (2) At the administrative hearing, the noncompliant taxpayer may be represented by an authorized representative and may present evidence in support of his or her position.

(1) The hearing officer or the commission shall set the time and place for a hearing and shall give the noncompliant taxpayer and the secretary notice of the hearing.

(2) At the administrative hearing, the noncompliant taxpayer may be represented by an authorized representative and may present evidence in support of his or her position.

(f) (1) An administrative hearing under this section shall be held within fourteen (14) calendar days of receipt of the request for hearing. (2) (A) A written administrative decision under this section shall be issued within five (5) business days of the date of the hearing and shall be served by first class mail on the noncompliant taxpayer and the secretary. (B) A decision issued under subdivision (f)(2)(A) of this section: (i) Is effective twenty (20) days after the date of the decision; and (ii) Except as provided under § 26-18-1003 , acts as an injunction prohibiting further operation of the business.

(1) An administrative hearing under this section shall be held within fourteen (14) calendar days of receipt of the request for hearing.

(2) (A) A written administrative decision under this section shall be issued within five (5) business days of the date of the hearing and shall be served by first class mail on the noncompliant taxpayer and the secretary. (B) A decision issued under subdivision (f)(2)(A) of this section: (i) Is effective twenty (20) days after the date of the decision; and (ii) Except as provided under § 26-18-1003 , acts as an injunction prohibiting further operation of the business.

(A) A written administrative decision under this section shall be issued within five (5) business days of the date of the hearing and shall be served by first class mail on the noncompliant taxpayer and the secretary.

(B) A decision issued under subdivision (f)(2)(A) of this section: (i) Is effective twenty (20) days after the date of the decision; and (ii) Except as provided under § 26-18-1003 , acts as an injunction prohibiting further operation of the business.

(i) Is effective twenty (20) days after the date of the decision; and

(ii) Except as provided under § 26-18-1003 , acts as an injunction prohibiting further operation of the business.

(g) The administrative hearing and decision made under this section are not subject to the provisions of the Arkansas Administrative Procedure Act, § 25-15-201 et seq.

(h) The defense or defenses to the closure of a business under this subchapter are: (1) Written proof that the noncompliant taxpayer filed all delinquent returns and paid the delinquent tax due including interest and penalty; or (2) That the noncompliant taxpayer has entered into a written payment agreement, approved by the secretary, to satisfy the tax delinquency.

(1) Written proof that the noncompliant taxpayer filed all delinquent returns and paid the delinquent tax due including interest and penalty; or

(2) That the noncompliant taxpayer has entered into a written payment agreement, approved by the secretary, to satisfy the tax delinquency.

(i) For a notice issued under § 26-18-1001 on or after January 1, 2023, administrative relief is available to a taxpayer only under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq.

Amended by Act 2021, No. 593,§ 21, eff. 1/1/2023.

Amended by Act 2019, No. 910,§ 3651, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3650, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3649, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3648, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3647, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3646, eff. 7/1/2019.

Amended by Act 2017, No. 759,§ 1, eff. 10/1/2017.

Acts 2003 (2nd Ex. Sess.), No. 46, § 2.
Ark. Code Ann. § 26-74-208 — AR Code / Title 26 / Chapter 74 / Subchapter 2 / Section 26-74-208
Form of ballot
Status: in_force

(a) The ballot title to be used shall be substantially in the following form: "[ ] FOR adoption of a ............... percent (............... %) sales and use tax within ............... (Name of county)." "[ ] AGAINST adoption of a ............... percent (............... %) sales and use tax within ............... (Name of county)." (b) (1) The ballot title may also include an expiration date for the levy of the tax, and if adopted in this form, the tax shall cease to be levied on the date noted on the ballot. (2) The expiration date shall be the last day of a calendar quarter unless the tax proceeds are pledged for the payment of bonds, in which case the tax shall terminate as otherwise provided by law. (3) (A) (i) The quorum court of a county may refer to the voters of the county a change in the expiration date for the sales and use tax approved by the voters to extend the levy of the sales and use tax beyond the expiration date previously approved. (ii) The proposed expiration date shall be the last day of the last month of a calendar quarter. (B) If the quorum court of a county refers a change in the expiration date for an existing sales and use tax levied under this subchapter to the voters, the quorum court shall: (i) Notify the county board of election commissioners that the measure has been referred to the voters; and (ii) Submit a copy of the ballot title to the county board of election commissioners. (C) (i) An election to change the expiration date for a sales or use tax levied under this subchapter shall be conducted in the manner provided by law for all other county elections. (ii) The results of the election under this subsection shall be certified, proclaimed, and subject to challenge under § 26-74-209 . (D) (i) To extend the sales and use tax levied under this subchapter to a new expiration date, the county shall notify the Secretary of the Department of Finance and Administration of the new expiration date that was approved by the voters after publication of the proclamation has occurred and at least ninety (90) days before the current expiration date of the sales and use tax. (ii) The sales and use tax extended under this subdivision (b)(3) shall continue to be levied until the new expiration date. (E) If the voters do not approve a change in the expiration date for the sales and use tax levied under this subchapter, the: (i) Tax shall continue to be collected until the expiration date previously approved by the voters; and (ii) Question may be resubmitted to the voters at the time permitted by the election laws and § 26-74-210(a)(1) shall not apply. (F) An election to change the expiration date for a sales or use tax levied under this subchapter is not an election on the levy of the tax. (c) (1) (A) The ballot may also indicate designated uses of the revenues derived from the sales and use tax or the allocation or distribution of revenues, or both, and if the tax is approved, the proceeds shall only be used for the designated purposes and distributed in the manner set forth in the ballot. (B) The county's share of the proceeds may be used for other designated purposes if the electors approve a change in the designated use of the revenues by vote under this subsection. (2) (A) The quorum court of a county may refer to the vote of the people a change in the indicated use of revenues derived from a sales and use tax levied by the county that was approved by the voters, but a change shall not alter the allocation of tax collections among the county and municipalities within the county. (B) If the quorum court of a county refers to the vote of the people a change in the indicated use of revenues derived from a sales and use tax, the quorum court shall: (i) Notify the county board of election commissioners that the measure has been referred to the vote of the people; and (ii) Submit a copy of the ballot title to the county board of election commissioners. (C) (i) An election to change the indicated use of revenues derived from a sales and use tax shall be conducted in the manner provided by law for all other county elections. (ii) The results of an election under this subsection shall be certified, proclaimed, and subject to challenge under the procedures stated in § 26-74-209 . (3) If the voters approve a change in the indicated use of revenues derived from a sales and use tax, the change in the indicated use shall apply to all revenues collected on the first day of the calendar month following the expiration of the thirty-day challenge period under § 26-74-209 . (4) (A) If the voters do not approve a change in the indicated use of revenues derived from a sales and use tax, the tax shall continue to be collected and the revenues derived from the tax shall continue to be used for the purposes indicated in the ballot for the tax. (B) An election to change the indicated use of revenues derived from a sales and use tax shall not constitute an election on the levy of the tax. (5) Notwithstanding anything in this subchapter to the contrary, in any county that a local sales and use tax has been adopted in the manner provided for in this subchapter and a portion of the revenues derived from the tax has been pledged to secure lease rentals or bonds, the purpose for the tax may not be changed to reduce the pledge in favor of the lease or bonds. (d) (1) The ballot may indicate an effective date for the levy of the tax that is effective later than the effective date provided in § 26-74-209(d)(2)(A)(i) . (2) The effective date of a levy of the tax that is delayed under subdivision (d)(1) of this section shall be: (A) Stated in the ordinance levying the tax and on the ballot; and (B) Scheduled on the first day of the first month of a calendar quarter. (3) The effective date of a levy of the tax that is delayed under subdivision (d)(1) of this section shall not be delayed for more than thirty-six (36) months after the date the tax would be effective under § 26-74-209(d)(2)(A)(i) . (e) (1) Any tax adopted for a specified period of time shall cease to be levied on the date indicated on the ballot. (2) This section shall be effective retroactive to December 1, 1981, and if a majority of the qualified electors of any county in this state voting on the question at an election held subsequent to this date have voted to adopt a sales tax levy for a specific duration of time as stated on the ballot, the authority to levy the sales tax shall cease on the date specified on the ballot for termination of the sales tax the same as if the question had been voted upon under the provisions of this subchapter, which are made retroactive to December 1, 1981. Amended by Act 2019, No. 910,§ 4368, eff. 7/1/2019. Acts 1981 (1st Ex. Sess.), No. 26, § 3; 1983, No. 278, § 3; A.S.A. 1947, § 17-2023; Acts 1991, No. 765, § 7; 1995, No. 565, § 1; 1999, No. 1478, § 1; 2003, No. 1156, § 1; 2005, No. 1160, § 1; 2009, No. 298, § 1; 2009, No. 383, § 1.

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

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

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

(b) (1) The ballot title may also include an expiration date for the levy of the tax, and if adopted in this form, the tax shall cease to be levied on the date noted on the ballot. (2) The expiration date shall be the last day of a calendar quarter unless the tax proceeds are pledged for the payment of bonds, in which case the tax shall terminate as otherwise provided by law. (3) (A) (i) The quorum court of a county may refer to the voters of the county a change in the expiration date for the sales and use tax approved by the voters to extend the levy of the sales and use tax beyond the expiration date previously approved. (ii) The proposed expiration date shall be the last day of the last month of a calendar quarter. (B) If the quorum court of a county refers a change in the expiration date for an existing sales and use tax levied under this subchapter to the voters, the quorum court shall: (i) Notify the county board of election commissioners that the measure has been referred to the voters; and (ii) Submit a copy of the ballot title to the county board of election commissioners. (C) (i) An election to change the expiration date for a sales or use tax levied under this subchapter shall be conducted in the manner provided by law for all other county elections. (ii) The results of the election under this subsection shall be certified, proclaimed, and subject to challenge under § 26-74-209 . (D) (i) To extend the sales and use tax levied under this subchapter to a new expiration date, the county shall notify the Secretary of the Department of Finance and Administration of the new expiration date that was approved by the voters after publication of the proclamation has occurred and at least ninety (90) days before the current expiration date of the sales and use tax. (ii) The sales and use tax extended under this subdivision (b)(3) shall continue to be levied until the new expiration date. (E) If the voters do not approve a change in the expiration date for the sales and use tax levied under this subchapter, the: (i) Tax shall continue to be collected until the expiration date previously approved by the voters; and (ii) Question may be resubmitted to the voters at the time permitted by the election laws and § 26-74-210(a)(1) shall not apply. (F) An election to change the expiration date for a sales or use tax levied under this subchapter is not an election on the levy of the tax.

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

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

(3) (A) (i) The quorum court of a county may refer to the voters of the county a change in the expiration date for the sales and use tax approved by the voters to extend the levy of the sales and use tax beyond the expiration date previously approved. (ii) The proposed expiration date shall be the last day of the last month of a calendar quarter. (B) If the quorum court of a county refers a change in the expiration date for an existing sales and use tax levied under this subchapter to the voters, the quorum court shall: (i) Notify the county board of election commissioners that the measure has been referred to the voters; and (ii) Submit a copy of the ballot title to the county board of election commissioners. (C) (i) An election to change the expiration date for a sales or use tax levied under this subchapter shall be conducted in the manner provided by law for all other county elections. (ii) The results of the election under this subsection shall be certified, proclaimed, and subject to challenge under § 26-74-209 . (D) (i) To extend the sales and use tax levied under this subchapter to a new expiration date, the county shall notify the Secretary of the Department of Finance and Administration of the new expiration date that was approved by the voters after publication of the proclamation has occurred and at least ninety (90) days before the current expiration date of the sales and use tax. (ii) The sales and use tax extended under this subdivision (b)(3) shall continue to be levied until the new expiration date. (E) If the voters do not approve a change in the expiration date for the sales and use tax levied under this subchapter, the: (i) Tax shall continue to be collected until the expiration date previously approved by the voters; and (ii) Question may be resubmitted to the voters at the time permitted by the election laws and § 26-74-210(a)(1) shall not apply. (F) An election to change the expiration date for a sales or use tax levied under this subchapter is not an election on the levy of the tax.

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

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

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

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

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

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

(C) (i) An election to change the expiration date for a sales or use tax levied under this subchapter shall be conducted in the manner provided by law for all other county elections. (ii) The results of the election under this subsection shall be certified, proclaimed, and subject to challenge under § 26-74-209 .

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

(ii) The results of the election under this subsection shall be certified, proclaimed, and subject to challenge under § 26-74-209 .

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

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

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

(E) If the voters do not approve a change in the expiration date for the sales and use tax levied under this subchapter, the: (i) Tax shall continue to be collected until the expiration date previously approved by the voters; and (ii) Question may be resubmitted to the voters at the time permitted by the election laws and § 26-74-210(a)(1) shall not apply.

(i) Tax shall continue to be collected until the expiration date previously approved by the voters; and

(ii) Question may be resubmitted to the voters at the time permitted by the election laws and § 26-74-210(a)(1) shall not apply.

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

(c) (1) (A) The ballot may also indicate designated uses of the revenues derived from the sales and use tax or the allocation or distribution of revenues, or both, and if the tax is approved, the proceeds shall only be used for the designated purposes and distributed in the manner set forth in the ballot. (B) The county's share of the proceeds may be used for other designated purposes if the electors approve a change in the designated use of the revenues by vote under this subsection. (2) (A) The quorum court of a county may refer to the vote of the people a change in the indicated use of revenues derived from a sales and use tax levied by the county that was approved by the voters, but a change shall not alter the allocation of tax collections among the county and municipalities within the county. (B) If the quorum court of a county refers to the vote of the people a change in the indicated use of revenues derived from a sales and use tax, the quorum court shall: (i) Notify the county board of election commissioners that the measure has been referred to the vote of the people; and (ii) Submit a copy of the ballot title to the county board of election commissioners. (C) (i) An election to change the indicated use of revenues derived from a sales and use tax shall be conducted in the manner provided by law for all other county elections. (ii) The results of an election under this subsection shall be certified, proclaimed, and subject to challenge under the procedures stated in § 26-74-209 . (3) If the voters approve a change in the indicated use of revenues derived from a sales and use tax, the change in the indicated use shall apply to all revenues collected on the first day of the calendar month following the expiration of the thirty-day challenge period under § 26-74-209 . (4) (A) If the voters do not approve a change in the indicated use of revenues derived from a sales and use tax, the tax shall continue to be collected and the revenues derived from the tax shall continue to be used for the purposes indicated in the ballot for the tax. (B) An election to change the indicated use of revenues derived from a sales and use tax shall not constitute an election on the levy of the tax. (5) Notwithstanding anything in this subchapter to the contrary, in any county that a local sales and use tax has been adopted in the manner provided for in this subchapter and a portion of the revenues derived from the tax has been pledged to secure lease rentals or bonds, the purpose for the tax may not be changed to reduce the pledge in favor of the lease or bonds.

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

(A) The ballot may also indicate designated uses of the revenues derived from the sales and use tax or the allocation or distribution of revenues, or both, and if the tax is approved, the proceeds shall only be used for the designated purposes and distributed in the manner set forth in the ballot.

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

(2) (A) The quorum court of a county may refer to the vote of the people a change in the indicated use of revenues derived from a sales and use tax levied by the county that was approved by the voters, but a change shall not alter the allocation of tax collections among the county and municipalities within the county. (B) If the quorum court of a county refers to the vote of the people a change in the indicated use of revenues derived from a sales and use tax, the quorum court shall: (i) Notify the county board of election commissioners that the measure has been referred to the vote of the people; and (ii) Submit a copy of the ballot title to the county board of election commissioners. (C) (i) An election to change the indicated use of revenues derived from a sales and use tax shall be conducted in the manner provided by law for all other county elections. (ii) The results of an election under this subsection shall be certified, proclaimed, and subject to challenge under the procedures stated in § 26-74-209 .

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

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

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

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

(C) (i) An election to change the indicated use of revenues derived from a sales and use tax shall be conducted in the manner provided by law for all other county elections. (ii) The results of an election under this subsection shall be certified, proclaimed, and subject to challenge under the procedures stated in § 26-74-209 .

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

(ii) The results of an election under this subsection shall be certified, proclaimed, and subject to challenge under the procedures stated in § 26-74-209 .

(3) If the voters approve a change in the indicated use of revenues derived from a sales and use tax, the change in the indicated use shall apply to all revenues collected on the first day of the calendar month following the expiration of the thirty-day challenge period under § 26-74-209 .

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

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

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

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

(d) (1) The ballot may indicate an effective date for the levy of the tax that is effective later than the effective date provided in § 26-74-209(d)(2)(A)(i) . (2) The effective date of a levy of the tax that is delayed under subdivision (d)(1) of this section shall be: (A) Stated in the ordinance levying the tax and on the ballot; and (B) Scheduled on the first day of the first month of a calendar quarter. (3) The effective date of a levy of the tax that is delayed under subdivision (d)(1) of this section shall not be delayed for more than thirty-six (36) months after the date the tax would be effective under § 26-74-209(d)(2)(A)(i) .

(1) The ballot may indicate an effective date for the levy of the tax that is effective later than the effective date provided in § 26-74-209(d)(2)(A)(i) .

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

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

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

(3) The effective date of a levy of the tax that is delayed under subdivision (d)(1) of this section shall not be delayed for more than thirty-six (36) months after the date the tax would be effective under § 26-74-209(d)(2)(A)(i) .

(e) (1) Any tax adopted for a specified period of time shall cease to be levied on the date indicated on the ballot. (2) This section shall be effective retroactive to December 1, 1981, and if a majority of the qualified electors of any county in this state voting on the question at an election held subsequent to this date have voted to adopt a sales tax levy for a specific duration of time as stated on the ballot, the authority to levy the sales tax shall cease on the date specified on the ballot for termination of the sales tax the same as if the question had been voted upon under the provisions of this subchapter, which are made retroactive to December 1, 1981.

(1) Any tax adopted for a specified period of time shall cease to be levied on the date indicated on the ballot.

(2) This section shall be effective retroactive to December 1, 1981, and if a majority of the qualified electors of any county in this state voting on the question at an election held subsequent to this date have voted to adopt a sales tax levy for a specific duration of time as stated on the ballot, the authority to levy the sales tax shall cease on the date specified on the ballot for termination of the sales tax the same as if the question had been voted upon under the provisions of this subchapter, which are made retroactive to December 1, 1981.

Amended by Act 2019, No. 910,§ 4368, eff. 7/1/2019.

Acts 1981 (1st Ex. Sess.), No. 26, § 3; 1983, No. 278, § 3; A.S.A. 1947, § 17-2023; Acts 1991, No. 765, § 7; 1995, No. 565, § 1; 1999, No. 1478, § 1; 2003, No. 1156, § 1; 2005, No. 1160, § 1; 2009, No. 298, § 1; 2009, No. 383, § 1.
Ark. Code Ann. § 26-53-107 — AR Code / Title 26 / Chapter 53 / Subchapter 1 / Section 26-53-107
Additional taxes levied
Status: in_force

(a) (1) In addition to the excise tax levied upon the privilege of storing, using, distributing, or consuming tangible personal property, specified digital products, a digital code, and taxable services within this state by this subchapter, there is levied an excise tax of one percent (1%) upon all tangible personal property, specified digital products, digital codes, and taxable services subject to the tax levied in this subchapter except for food and food ingredients that are taxed under § 26-53-145 and except for used motor vehicles, trailers, and semitrailers that are taxed under § 26-53-150 . (2) The tax shall be collected, reported, and paid in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of state compensating taxes. (b) (1) In addition to the excise tax levied upon the privilege of storing, using, distributing, or consuming tangible personal property, specified digital products, a digital code, and taxable services within the state by this subchapter, there is levied an excise tax of one-half of one percent (0.5%) upon all tangible personal property, specified digital products, digital codes, and taxable services subject to the tax levied in this subchapter except for food and food ingredients that are taxed under § 26-53-145 and except for used motor vehicles, trailers, and semitrailers that are taxed under § 26-53-150 . (2) The tax shall be collected, reported, and paid in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of Arkansas compensating taxes. (c) (1) There is levied an additional excise tax of one-half of one percent (0.5%) upon all tangible personal property, specified digital products, digital codes, and taxable services subject to the tax levied by this subchapter except for food and food ingredients that are taxed under § 26-53-145 and except for used motor vehicles, trailers, and semitrailers that are taxed under § 26-53-150 . (2) The tax shall be collected, reported, and paid in the same manner and at the same time as is prescribed by this subchapter for the collection, reporting, and payment of Arkansas compensating taxes. (d) (1) There is levied an additional excise tax of seven-eighths of one percent (0.875%) upon all tangible personal property, specified digital products, digital codes, and taxable services subject to the tax levied by this subchapter except for food and food ingredients that are taxed under § 26-53-145 and except for used motor vehicles, trailers, and semitrailers that are taxed under § 26-53-150 . (2) The tax shall be collected, reported, and paid in the same manner and at the same time as is prescribed by this subchapter for the collection, reporting, and payment of Arkansas compensating taxes. Amended by Act 2021, No. 1013,§ 6, eff. 1/1/2022. Amended by Act 2017, No. 141,§ 48, eff. for tax years beginning on and after 1/1/2018. Acts 1983 (1st Ex. Sess.), No. 63, § 2; A.S.A. 1947, § 84-3105.4; Acts 1989, No. 817, § 2; 1991, No. 3, § 3; 1999, No. 1492, § 4; Acts 2000 (2nd Ex. Sess.), Nos. 1 and 2, § 9; 2003, No. 1273, § 17; 2003 (2nd Ex. Sess.), No. 107, §§ 3, 4; 2007, No. 110, § 6.

(a) (1) In addition to the excise tax levied upon the privilege of storing, using, distributing, or consuming tangible personal property, specified digital products, a digital code, and taxable services within this state by this subchapter, there is levied an excise tax of one percent (1%) upon all tangible personal property, specified digital products, digital codes, and taxable services subject to the tax levied in this subchapter except for food and food ingredients that are taxed under § 26-53-145 and except for used motor vehicles, trailers, and semitrailers that are taxed under § 26-53-150 . (2) The tax shall be collected, reported, and paid in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of state compensating taxes.

(1) In addition to the excise tax levied upon the privilege of storing, using, distributing, or consuming tangible personal property, specified digital products, a digital code, and taxable services within this state by this subchapter, there is levied an excise tax of one percent (1%) upon all tangible personal property, specified digital products, digital codes, and taxable services subject to the tax levied in this subchapter except for food and food ingredients that are taxed under § 26-53-145 and except for used motor vehicles, trailers, and semitrailers that are taxed under § 26-53-150 .

(2) The tax shall be collected, reported, and paid in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of state compensating taxes.

(b) (1) In addition to the excise tax levied upon the privilege of storing, using, distributing, or consuming tangible personal property, specified digital products, a digital code, and taxable services within the state by this subchapter, there is levied an excise tax of one-half of one percent (0.5%) upon all tangible personal property, specified digital products, digital codes, and taxable services subject to the tax levied in this subchapter except for food and food ingredients that are taxed under § 26-53-145 and except for used motor vehicles, trailers, and semitrailers that are taxed under § 26-53-150 . (2) The tax shall be collected, reported, and paid in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of Arkansas compensating taxes.

(1) In addition to the excise tax levied upon the privilege of storing, using, distributing, or consuming tangible personal property, specified digital products, a digital code, and taxable services within the state by this subchapter, there is levied an excise tax of one-half of one percent (0.5%) upon all tangible personal property, specified digital products, digital codes, and taxable services subject to the tax levied in this subchapter except for food and food ingredients that are taxed under § 26-53-145 and except for used motor vehicles, trailers, and semitrailers that are taxed under § 26-53-150 .

(2) The tax shall be collected, reported, and paid in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of Arkansas compensating taxes.

(c) (1) There is levied an additional excise tax of one-half of one percent (0.5%) upon all tangible personal property, specified digital products, digital codes, and taxable services subject to the tax levied by this subchapter except for food and food ingredients that are taxed under § 26-53-145 and except for used motor vehicles, trailers, and semitrailers that are taxed under § 26-53-150 . (2) The tax shall be collected, reported, and paid in the same manner and at the same time as is prescribed by this subchapter for the collection, reporting, and payment of Arkansas compensating taxes.

(1) There is levied an additional excise tax of one-half of one percent (0.5%) upon all tangible personal property, specified digital products, digital codes, and taxable services subject to the tax levied by this subchapter except for food and food ingredients that are taxed under § 26-53-145 and except for used motor vehicles, trailers, and semitrailers that are taxed under § 26-53-150 .

(2) The tax shall be collected, reported, and paid in the same manner and at the same time as is prescribed by this subchapter for the collection, reporting, and payment of Arkansas compensating taxes.

(d) (1) There is levied an additional excise tax of seven-eighths of one percent (0.875%) upon all tangible personal property, specified digital products, digital codes, and taxable services subject to the tax levied by this subchapter except for food and food ingredients that are taxed under § 26-53-145 and except for used motor vehicles, trailers, and semitrailers that are taxed under § 26-53-150 . (2) The tax shall be collected, reported, and paid in the same manner and at the same time as is prescribed by this subchapter for the collection, reporting, and payment of Arkansas compensating taxes.

(1) There is levied an additional excise tax of seven-eighths of one percent (0.875%) upon all tangible personal property, specified digital products, digital codes, and taxable services subject to the tax levied by this subchapter except for food and food ingredients that are taxed under § 26-53-145 and except for used motor vehicles, trailers, and semitrailers that are taxed under § 26-53-150 .

(2) The tax shall be collected, reported, and paid in the same manner and at the same time as is prescribed by this subchapter for the collection, reporting, and payment of Arkansas compensating taxes.

Amended by Act 2021, No. 1013,§ 6, eff. 1/1/2022.

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

Acts 1983 (1st Ex. Sess.), No. 63, § 2; A.S.A. 1947, § 84-3105.4; Acts 1989, No. 817, § 2; 1991, No. 3, § 3; 1999, No. 1492, § 4; Acts 2000 (2nd Ex. Sess.), Nos. 1 and 2, § 9; 2003, No. 1273, § 17; 2003 (2nd Ex. Sess.), No. 107, §§ 3, 4; 2007, No. 110, § 6.
Ark. Code Ann. § 26-26-1308 — AR Code / Title 26 / Chapter 26 / Subchapter 13 / Section 26-26-1308
Limitations on reappraisals
Status: in_force

(a) (1) Except as provided in subdivision (a)(2) of this section, property shall not be reappraised for ad valorem tax purposes more than one (1) time every five (5) years unless the reappraisal is the result of a countywide reappraisal. (2) Producing mineral interests shall be reappraised annually for ad valorem tax purposes. (b) In the event that there is a countywide reappraisal of property for ad valorem tax purposes in any county, taxes shall not be assessed on the basis of the reappraised value of any property in the county until all taxable property in the county has been reappraised. (c) When a countywide reappraisal of property is completed in any county and taxes are first assessed on the newly reappraised values, the provisions of Arkansas Constitution, Amendment 59, and § 26-26-401 et seq. relative to the adjustment or rollback of millage levied for ad valorem tax purposes shall be applicable. (d) Newly discovered real property, new construction and improvements to real property, and personal property shall be listed, appraised, and assessed as otherwise provided by law until the countywide reappraisal of property is completed. Amended by Act 2013, No. 1520,§ 1, eff. for assessment years beginning on or after January 1, 2014. Acts 1999, No. 1444, § 1.

(a) (1) Except as provided in subdivision (a)(2) of this section, property shall not be reappraised for ad valorem tax purposes more than one (1) time every five (5) years unless the reappraisal is the result of a countywide reappraisal. (2) Producing mineral interests shall be reappraised annually for ad valorem tax purposes.

(1) Except as provided in subdivision (a)(2) of this section, property shall not be reappraised for ad valorem tax purposes more than one (1) time every five (5) years unless the reappraisal is the result of a countywide reappraisal.

(2) Producing mineral interests shall be reappraised annually for ad valorem tax purposes.

(b) In the event that there is a countywide reappraisal of property for ad valorem tax purposes in any county, taxes shall not be assessed on the basis of the reappraised value of any property in the county until all taxable property in the county has been reappraised.

(c) When a countywide reappraisal of property is completed in any county and taxes are first assessed on the newly reappraised values, the provisions of Arkansas Constitution, Amendment 59, and § 26-26-401 et seq. relative to the adjustment or rollback of millage levied for ad valorem tax purposes shall be applicable.

(d) Newly discovered real property, new construction and improvements to real property, and personal property shall be listed, appraised, and assessed as otherwise provided by law until the countywide reappraisal of property is completed.

Amended by Act 2013, No. 1520,§ 1, eff. for assessment years beginning on or after January 1, 2014.

Acts 1999, No. 1444, § 1.
Ark. Code Ann. § 26-53-148 — AR Code / Title 26 / Chapter 53 / Subchapter 1 / Section 26-53-148
Natural gas electricity, and coal used by manufacturers - Definition
Status: in_force

(a) (1) (A) The compensating use tax levied in §§ 26-53-106 and 26-53-107 and this section shall be levied at a rate of zero percent (0%) on natural gas, electricity, and coal purchased by a manufacturer for use directly in the actual manufacturing process. (B) However, natural gas, electricity, and coal purchased by a manufacturer for use directly in the actual manufacturing process shall remain subject to the excise tax of one-eighth of one percent (1/8 of 1%) levied in Arkansas Constitution, Amendment 75, the temporary excise tax of one-half percent (1/2%) levied in Arkansas Constitution, Amendment 91, and the excise tax of one-half percent (1/2%) levied in Arkansas Constitution, Amendment 101. (2) The taxes levied in this subsection shall be distributed as follows: (A) Seventy-six and six-tenths percent (76.6%) of the tax, interest, penalties, and costs received by the Secretary of the Department of Finance and Administration shall be deposited as general revenues; (B) Eight and five-tenths percent (8.5%) of the tax, interest, penalties, and costs received by the secretary shall be deposited into the Property Tax Relief Trust Fund; and (C) Fourteen and nine-tenths percent (14.9%) of the tax, interest, penalties, and costs received by the secretary shall be deposited into the Educational Adequacy Fund. (3) (A) The excise tax levied in this section applies only to natural gas, electricity, and coal purchased for use directly in the actual manufacturing process. (B) Natural gas, electricity, and coal purchased for any other purpose shall be subject to the full compensating use tax levied under §§ 26-53-106 and 26-53-107 . (4) The excise tax levied in this section shall be collected, reported, and paid in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of all other Arkansas compensating use taxes. (b) As used in this section, "manufacturer" means a: (1) Manufacturer classified within sectors 31 - 33 or code 115111 of the North American Industry Classification System, as in effect on January 1, 2011; or (2) Generator of electric power classified within sector 22 of the North American Industry Classification System, as in effect on January 1, 2011, that uses natural gas to operate a new or existing generating facility that uses combined-cycle gas turbine technology. (c) (1) Except as otherwise provided in this subsection, the tax rate under subsection (a) of this section does not apply to a manufacturer as defined in subdivision (b)(2) of this section. (2) In lieu of the tax rate under subsection (a) of this section, the excise tax rate levied on the sales price of natural gas and electricity purchased by a manufacturer as defined in subdivision (b)(2) of this section to operate a new or existing facility that uses combined-cycle gas turbine technology is one percent (1%). (3) The taxes levied in this subsection shall be distributed in the same manner as stated in subsection (a) of this section. (d) Natural gas and electricity subject to the reduced tax rate levied in this section shall be separately metered from natural gas and electricity used for any other purpose by the manufacturer or otherwise established under subsection (f) of this section. (e) Before purchasing any natural gas, electricity, or coal at the reduced excise tax rate levied in this section, the secretary may require any seller of natural gas, electricity, or coal to obtain a certificate from the consumer, in the form prescribed by the secretary, certifying that the manufacturer is eligible to purchase natural gas, electricity, and coal at the reduced excise tax rate. (f) The secretary shall promulgate rules for the proper administration of this section. (g) The purchase of natural gas, electricity, and coal by a manufacturer shall continue to be subject to: (1) The excise taxes levied under the Arkansas Constitution; and (2) All municipal and county compensating use taxes. Amended by Act 2021, No. 915,§ 2, eff. 7/1/2021. Amended by Act 2019, No. 910,§ 3929, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3928, eff. 7/1/2019. Amended by Act 2013, No. 1411,§ 2, eff. 7/1/2014. Acts 2007, No. 185, § 2; 2009, No. 691, § 2; 2009, No. 695, § 2; 2011, No. 754, § 3; 2011, No. 983, § 15.

(a) (1) (A) The compensating use tax levied in §§ 26-53-106 and 26-53-107 and this section shall be levied at a rate of zero percent (0%) on natural gas, electricity, and coal purchased by a manufacturer for use directly in the actual manufacturing process. (B) However, natural gas, electricity, and coal purchased by a manufacturer for use directly in the actual manufacturing process shall remain subject to the excise tax of one-eighth of one percent (1/8 of 1%) levied in Arkansas Constitution, Amendment 75, the temporary excise tax of one-half percent (1/2%) levied in Arkansas Constitution, Amendment 91, and the excise tax of one-half percent (1/2%) levied in Arkansas Constitution, Amendment 101. (2) The taxes levied in this subsection shall be distributed as follows: (A) Seventy-six and six-tenths percent (76.6%) of the tax, interest, penalties, and costs received by the Secretary of the Department of Finance and Administration shall be deposited as general revenues; (B) Eight and five-tenths percent (8.5%) of the tax, interest, penalties, and costs received by the secretary shall be deposited into the Property Tax Relief Trust Fund; and (C) Fourteen and nine-tenths percent (14.9%) of the tax, interest, penalties, and costs received by the secretary shall be deposited into the Educational Adequacy Fund. (3) (A) The excise tax levied in this section applies only to natural gas, electricity, and coal purchased for use directly in the actual manufacturing process. (B) Natural gas, electricity, and coal purchased for any other purpose shall be subject to the full compensating use tax levied under §§ 26-53-106 and 26-53-107 . (4) The excise tax levied in this section shall be collected, reported, and paid in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of all other Arkansas compensating use taxes.

(1) (A) The compensating use tax levied in §§ 26-53-106 and 26-53-107 and this section shall be levied at a rate of zero percent (0%) on natural gas, electricity, and coal purchased by a manufacturer for use directly in the actual manufacturing process. (B) However, natural gas, electricity, and coal purchased by a manufacturer for use directly in the actual manufacturing process shall remain subject to the excise tax of one-eighth of one percent (1/8 of 1%) levied in Arkansas Constitution, Amendment 75, the temporary excise tax of one-half percent (1/2%) levied in Arkansas Constitution, Amendment 91, and the excise tax of one-half percent (1/2%) levied in Arkansas Constitution, Amendment 101.

(A) The compensating use tax levied in §§ 26-53-106 and 26-53-107 and this section shall be levied at a rate of zero percent (0%) on natural gas, electricity, and coal purchased by a manufacturer for use directly in the actual manufacturing process.

(B) However, natural gas, electricity, and coal purchased by a manufacturer for use directly in the actual manufacturing process shall remain subject to the excise tax of one-eighth of one percent (1/8 of 1%) levied in Arkansas Constitution, Amendment 75, the temporary excise tax of one-half percent (1/2%) levied in Arkansas Constitution, Amendment 91, and the excise tax of one-half percent (1/2%) levied in Arkansas Constitution, Amendment 101.

(2) The taxes levied in this subsection shall be distributed as follows: (A) Seventy-six and six-tenths percent (76.6%) of the tax, interest, penalties, and costs received by the Secretary of the Department of Finance and Administration shall be deposited as general revenues; (B) Eight and five-tenths percent (8.5%) of the tax, interest, penalties, and costs received by the secretary shall be deposited into the Property Tax Relief Trust Fund; and (C) Fourteen and nine-tenths percent (14.9%) of the tax, interest, penalties, and costs received by the secretary shall be deposited into the Educational Adequacy Fund.

(A) Seventy-six and six-tenths percent (76.6%) of the tax, interest, penalties, and costs received by the Secretary of the Department of Finance and Administration shall be deposited as general revenues;

(B) Eight and five-tenths percent (8.5%) of the tax, interest, penalties, and costs received by the secretary shall be deposited into the Property Tax Relief Trust Fund; and

(C) Fourteen and nine-tenths percent (14.9%) of the tax, interest, penalties, and costs received by the secretary shall be deposited into the Educational Adequacy Fund.

(3) (A) The excise tax levied in this section applies only to natural gas, electricity, and coal purchased for use directly in the actual manufacturing process. (B) Natural gas, electricity, and coal purchased for any other purpose shall be subject to the full compensating use tax levied under §§ 26-53-106 and 26-53-107 .

(A) The excise tax levied in this section applies only to natural gas, electricity, and coal purchased for use directly in the actual manufacturing process.

(B) Natural gas, electricity, and coal purchased for any other purpose shall be subject to the full compensating use tax levied under §§ 26-53-106 and 26-53-107 .

(4) The excise tax levied in this section shall be collected, reported, and paid in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of all other Arkansas compensating use taxes.

(b) As used in this section, "manufacturer" means a: (1) Manufacturer classified within sectors 31 - 33 or code 115111 of the North American Industry Classification System, as in effect on January 1, 2011; or (2) Generator of electric power classified within sector 22 of the North American Industry Classification System, as in effect on January 1, 2011, that uses natural gas to operate a new or existing generating facility that uses combined-cycle gas turbine technology.

(1) Manufacturer classified within sectors 31 - 33 or code 115111 of the North American Industry Classification System, as in effect on January 1, 2011; or

(2) Generator of electric power classified within sector 22 of the North American Industry Classification System, as in effect on January 1, 2011, that uses natural gas to operate a new or existing generating facility that uses combined-cycle gas turbine technology.

(c) (1) Except as otherwise provided in this subsection, the tax rate under subsection (a) of this section does not apply to a manufacturer as defined in subdivision (b)(2) of this section. (2) In lieu of the tax rate under subsection (a) of this section, the excise tax rate levied on the sales price of natural gas and electricity purchased by a manufacturer as defined in subdivision (b)(2) of this section to operate a new or existing facility that uses combined-cycle gas turbine technology is one percent (1%). (3) The taxes levied in this subsection shall be distributed in the same manner as stated in subsection (a) of this section.

(1) Except as otherwise provided in this subsection, the tax rate under subsection (a) of this section does not apply to a manufacturer as defined in subdivision (b)(2) of this section.

(2) In lieu of the tax rate under subsection (a) of this section, the excise tax rate levied on the sales price of natural gas and electricity purchased by a manufacturer as defined in subdivision (b)(2) of this section to operate a new or existing facility that uses combined-cycle gas turbine technology is one percent (1%).

(3) The taxes levied in this subsection shall be distributed in the same manner as stated in subsection (a) of this section.

(d) Natural gas and electricity subject to the reduced tax rate levied in this section shall be separately metered from natural gas and electricity used for any other purpose by the manufacturer or otherwise established under subsection (f) of this section.

(e) Before purchasing any natural gas, electricity, or coal at the reduced excise tax rate levied in this section, the secretary may require any seller of natural gas, electricity, or coal to obtain a certificate from the consumer, in the form prescribed by the secretary, certifying that the manufacturer is eligible to purchase natural gas, electricity, and coal at the reduced excise tax rate.

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

(g) The purchase of natural gas, electricity, and coal by a manufacturer shall continue to be subject to: (1) The excise taxes levied under the Arkansas Constitution; and (2) All municipal and county compensating use taxes.

(1) The excise taxes levied under the Arkansas Constitution; and

(2) All municipal and county compensating use taxes.

Amended by Act 2021, No. 915,§ 2, eff. 7/1/2021.

Amended by Act 2019, No. 910,§ 3929, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3928, eff. 7/1/2019.

Amended by Act 2013, No. 1411,§ 2, eff. 7/1/2014.

Acts 2007, No. 185, § 2; 2009, No. 691, § 2; 2009, No. 695, § 2; 2011, No. 754, § 3; 2011, No. 983, § 15.