State ofArkansas

Jurisdiction: 

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ApplicabilityofTax: General sales & use tax-Appliesto allgoodsand servicestaxable understate law. Administrative Costs: 3%ofgross collectionswithheld bythe stateforadministration ofthe tax. CreditsorExemptions:Taxsubjecttosame credits& exemptionsavailable understatesales & use tax law SubsequentAmendmentsand Amendment Purpose: 1. Date: ---------- AmendingOrdinance No

. ----------- Purpose ofAmendment: 2. Date: ---------- AmendingOrdinance No.----------- Purpose ofAmendment: 3. Date:
---------- AmendingOrdinance No.----------- Purpose ofAmendment: 4. Date: ---------- AmendingOrdinance No. ----------- PurposeofAmendment: ------------------------------ Isthetaxon aviationfuel distributedforairport related purposes: Yes orNo

# jL IfNo, state reason forbeliefthatthetax isgrandfathered.

The stateofArkansas administerslocaltaxesforall citiesandcounties inthisstate and commitsthatthe Arkansas DepartmentofFinance andAdministrationwill notifythe FAAofanysubsequentamendments tothistaxthatcould affectgrandfathered status.

John H.Theis, Assistant Revenue Commissioner 

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### POINSETT COUNTY QUORUM COURT ORDINANCE NO. 1986-17
BE IT ENACTED BY THE QUORUM COURT OF POINSETT COUNTY, STATE OF ARKANSAS, AN ORDINANCE TO BE ENTITLED, "AN EMERGENCY.ORDINANCE TO

COUNTY SALES AND USE TAX' AND FOR OTHER PURPOSES." LEVY A ONE PERCENT (1%) TO DEFINE "SINGLE TRANSACTION,
ARTICLE 1. There 

### i$ hereby levied a county-wide (excise) sales tax of one per centum 

### (1%) upon the gross receipts from the sale at retail within the county on or after February l, 1986, of all items which are now subject or may 

### hereafter be subject to the Arkansas 

### Gross Receipts Tax, as provided by 

### Arkansas Act 26 of 1981, First Extraordinary Session.



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# . ARTICLE 2. There is hereby levied a county-wide (excise) use tax upon the storage, use or consumption with Poinsett County, Arkansas of tangible personal property purchased, leased or rented from any retailer outside the State on or after February 1, 1986, 'for storage, use or other consumption in Poinsett County, Arkansas; at rate of one percent (1%) of the sale price of the property or, in the case of leases or rentals, of said lease or rental price, as provided by Arkansas Act 26 of 1981, First Extraordinary Session. ARTICLE 3. The levy, exemption from and collection of the countywide sales tax and the county-wide use tax imposed by this ordinance shall be made in accordance with, (a) all applicable definitions and other provisions of the Arkansas Gross Receipts Tax Act, as amended; and the Arkansas Compensating Tax Act (Use Tax), as amended, except that the definition of single transaction as set out herein shall apply; (b) the existing rules and regulations pertaining to the Arkansas Gross Receipts Tax and the Arkansas Compensating Tax as promulgated by the Department of Finance and

**Administratio~,·Division** of Revenues, State of Arkansas; and (c) the provisions of Act 2, 1981, First Extraordinary Session. ARTICLE 4. The term 11 single transaction" shall be defined according to the nature of the goods purchased, as follows.
a. When two or more devices in which, upon which or by which any person or property is, or may be, transported or drawn, including but not limited to on road vehicles, whether required to be licensed or not, off road vehicles, farm vehicles, airplanes, water vessels, motor vehicles,· er non-motorized vehicles, and mobile homes, are sold to
. a person by a seller, each individual unit, whether part of a ''fleet''"' sale or not, shall be treated as a single transaction for the purpose of this ordinance, provided this provision shall not apply to motor vehicles handled under Section 10 (b) of Act 26 of 1981, First Extraordinary Session. b. The charges for utility services, which are subject to the taxes levied under this ordinance, and which are furnished on a continuous service basis, whether such services are paid daily, weekly, monthly or annually, for the purpose of the rebate provisions of this ordinance, shall be computed in daily increments, and each such daily charge increment shall be considered to be a single transaction for the purpose of this ordinance.
c. For sales of building materials and supplies to contractors, builders, or other persons, a single transaction for the purpose of this ordinance, shall be deemed to be any single

**sal~** which is reflected on a single invoice, receipt or statement, on which aggregate sales 

## :Cor use) tax figure has been reported and remi_t;ted to the State:

### d. When two or more items of major household appliances; 1 

### commercial appliances; major equipment and machinery are sold, each individual unit shall be treated as a single transaction for the purpose of this ordinance.

e. For groceries, drug items, dry goods and o.ther tangible personal property and/or services not otherwise expressly covel:ed in this section, a single transaction shall be deemed to be any single sale which is reflected on a single invoice, receipt or statement, on which an aggregate sales tax figure has been reported and remitted to the State. ARTICLE 5. That for purposes of the County Sales Tax as provided for in this ordinance as amended and as applied to the construction of any single family residential structure, the erection of which requires the issuance of a building permit from any of the Cities or County, a single transaction shall be considered to be the completed structure. The Sales tax imposed by 

### said Ordinance as amended shall· be levied based upon the final cost of the materials purchased to build said structure rather than upon the incremental sales of materials used in said construction. Not more than one rebate per residence shall be paid and rebate request must be submitted within 60 days of completion of the structure. ARTICLE 6. If any part of this Ordinance is held invalid, :?uch 

### invalidity shall not affect any other portion of this Ordinance which
can be made effective without invalidity.


# .. WHEREAS, the citizens of Poinsett County approved a one-cent county-wide sales and use tax 1 

### the effective date of the county-.wide sales and use tax shall be February 1, 1986, the levy and collection of the count)r-w:i:de sales and use tax is vitally important to the financial stability of Poinsett County and the well-being of its citizens; and the adoption of various procedures and e.efi.Iiit!Lo.ns prior to the effective date is critical to the administration of the county-wide sales and use tax; An emergency is hereby declared to exist, and this Ordinance, heing necessary for the health, safety, and welfare of the citizens, of Poinsett County, shall be in full force and effect from the date of passage and approval. DATED this



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# .. ATTEST, 

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**:r~** Ralph 

### Poinsett_=.2 9'-'t"'h'--_day of



### Clerk **-~D=e=c=em~~~r~---'** 

### 1986.

APPROVED, :)

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_ _.. Steve Ryan Poinsett County Judge 

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