AR Code § 26-75-203 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 75 - Municipal Sales and Use Taxes|Subchapter 2 - Sales and Use Tax for Capital Improvements|§ 26-75-203. Definitions

 As used in this subchapter:   (1) “Acquire” means to obtain at any time by gift, purchase, or other arrangement any capital improvement of a public nature or any portion of a capital improvement of a public nature, whether constructed and equipped before acquisition, partially constructed and equipped before acquisition, or being constructed and equipped at the time of acquisition for such consideration and pursuant to such terms and conditions as the governing body of the municipality shall determine;  (2) “Calendar quarter” means the three-month period beginning on January 1, April 1, July 1, or October 1;  (3) “Capital improvements of a public nature” means:  (A) Street facilities;  (B) Road facilities;  (C) Public parks and other recreational facilities;  (D) Port facilities;  (E) Tourism facilities;  (F) Airport facilities;  (G) Sewerage facilities;  (H) Waterworks facilities;  (I) Fire protection facilities;  (J) Convention center facilities;  (K) City halls and other municipal buildings;  (L) Courthouses;  (M) Police facilities;  (N) Public transit facilities;  (O) Auditoriums;  (P) Prisons;  (Q) Libraries;  (R) Hospital and nursing home facilities;  (S) Solid waste facilities;  (T) Sanitation facilities;  (U) Bridges;  (V) Electric facilities;  (W) Hydroelectric facilities;  (X) Facilities for the securing and developing of industry;  (Y) Natural gas facilities;  (Z) Parking facilities;    (4) “City” means any city of the first class, city of the second class, or incorporated town of the State of Arkansas;  (5) “Construct” means to build, in whole or in part, in such manner and by such method, including contracting to build, and if contracting to build, by negotiation or bidding upon such terms and pursuant to such advertising as determined by the governing body of the municipality, under the circumstances existing at the time, as will most effectively serve the purposes of this subchapter;  (6) “Equip” means to install or place in or on any building or structure equipment of any and every kind, whether or not affixed, including, without limitation, building service equipment, fixtures, heating equipment, air conditioning equipment, machinery, furniture, furnishings, and personal property of every kind;  (7) “Facilities” means real property, personal property, or mixed property of any and every kind, including, without limitation, rights-of-way, utilities, vehicles, materials, equipment, fixtures, machinery, furniture, furnishings, buildings, and other improvements of every kind; and  (8) “Lease” means a lease of a capital improvement of a public nature by and between a city as lessee and another person as lessor, except as used in § 26-75-214.     (AA)  Public housing facilities;    (BB)  Pollution control facilities;    (CC)  Public education facilities;    (DD)  Drainage facilities;    (EE)  Pedestrian facilities;    (FF)  Lakes;    (GG)  Dams;    (HH)  Waterways;    (II)  Regional mobility authority surface transportation systems; and    (JJ)  Research parks;