State of Arkansas 

Jurisdiction: (=£ / f) 5-ei/ 

Enactment Date: d ~ 11{ / 

Type of Levy: ---=L.:::.oc=.:a:..:.I-=S=a'-=le""'s-=a""n=d....;:U::;.::s:..:e--'T:...:a~x--

Ordinance No. _1-'-7--'f:&;;;..'""'---_1~7 __ Tax Rate: 

Applicability of Tax: General sales & use tax- Applies to all goods and services taxable under state law. 

Administrative Costs: 3% of gross collections withheld by the state for administration of the tax. 

Credits or Exemptions: Tax subject to same credits & exemptions available under state sales & use tax law 

Subsequent Amendments and Amendment Purpose: 

1. Date: ---------- Amending Ordinance No.-----------

Purpose of Amendment: 

2. Date: ---------- Amending Ordinance No.-----------

Purpose of Amendment: 

3. Date: ---------- Amending Ordinance No.-----------

Purpose of Amendment: 

4. Date: ---------- Amending Ordinance No.-----------

PurposeofAmendment: ------------------------------

Is the tax on aviation fuel distributed for airport related purposes: Yes or No jL If No, state reason 

for belief that the tax is grandfathered. 

The state of Arkansas administers local taxes for all cities and counties in this state and commits that the 

Arkansas Department of Finance and Administration will notify the FAA of any subsequent amendments 

to this tax that could affect grandfathered status. 

John H. Theis, Assistant Revenue Commissioner 

;:Z/¥1 5 

Datez ~ 
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. . 

. 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 

I 

// .. ATTEST, Lq,·· :r~ 

Ralph 

Poinsett 

_=.2 9'-'t"'h'--_da y of 

Clerk 

-~D=e=c=em~~~r~---' 1986. 

APPROVED, :) t, I r/;, _ _.. 

Steve Ryan 

Poinsett County Judge 

. .