reglab/housing_qa huggingface dataset:
AR Code § 26-53-119 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 53 - Compensating or Use Taxes|Subchapter 1 - Arkansas Compensating Tax Act of 1949|§ 26-53-119. Exemption for sale of products for treating livestock and poultry and other commercial agricultural production

 The gross receipts or gross proceeds derived from sales of the following are exempt from the state compensating tax as levied by this subchapter:   (1) Agricultural fertilizer;  (2) Agricultural limestone; and  (3) Agricultural chemicals, including, but not limited to:  (A) Agricultural pesticides and herbicides used in commercial production of agricultural products;  (B) Vaccines, medications, and medicinal preparations used in treating livestock and poultry being grown for commercial purposes; and  (C) Chemicals, nutrients, and other ingredients used in the commercial production of yeast.
AR Code § 26-53-121 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 53 - Compensating or Use Taxes|Subchapter 1 - Arkansas Compensating Tax Act of 1949|§ 26-53-121. Registration of vendors

 Every vendor selling tangible personal property, specified digital products, a digital code, or taxable services for storage, use, distribution, or consumption in this state shall:   (1) Register with the Secretary of the Department of Finance and Administration;  (2) Provide the location of any distribution or sales houses or offices of other places of business in this state; and  (3) Provide other information as the secretary may require.
AR Code § 26-53-122 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 53 - Compensating or Use Taxes|Subchapter 1 - Arkansas Compensating Tax Act of 1949|§ 26-53-122. Agents furnished statements of compliance

 Every vendor selling tangible personal property, specified digital products, a digital code, or taxable services for storage, use, distribution, or consumption in this state shall furnish all agents with a statement to the effect that the agent's principal has been and is complying with the provisions of this subchapter.
AR Code § 26-53-127 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 53 - Compensating or Use Taxes|Subchapter 1 - Arkansas Compensating Tax Act of 1949|§ 26-53-127. Refunds to governmental agencies

 A governmental agency may apply to the Secretary of the Department of Finance and Administration for refund of the amount of the tax levied and paid upon sales to it for food and food ingredients used for free distribution to the poor and needy or to public penal and eleemosynary institutions, as provided by law.
AR Code § 26-53-128 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 53 - Compensating or Use Taxes|Subchapter 1 - Arkansas Compensating Tax Act of 1949|§ 26-53-128. Tax — A lien upon property

 The tax or excise levied by this subchapter shall constitute a lien upon the property of the purchaser of tangible personal property coming within the provisions of this subchapter.
AR Code § 26-53-133 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 53 - Compensating or Use Taxes|Subchapter 1 - Arkansas Compensating Tax Act of 1949|§ 26-53-133. Exemption for manufacturing forms

 Forms constructed of plaster, cardboard, fiberglass, natural fibers, synthetic fibers, or composites thereof which determine the physical characteristics of an item of tangible personal property and which are destroyed or consumed during the manufacture of the item for which the destroyed or consumed form was built are hereby exempt from the taxes levied in this subchapter.
AR Code § 26-53-134 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 53 - Compensating or Use Taxes|Subchapter 1 - Arkansas Compensating Tax Act of 1949|§ 26-53-134. Exemption for natural gas used in manufacture of glass

 The gross receipts or gross proceeds derived from sales of natural gas used as fuel in the process of manufacturing glass is hereafter exempt from:   (1) The Arkansas gross receipts tax levied by §§ 26-52-301 and 26-52-302;  (2) The Arkansas compensating use tax levied by §§ 26-53-106 and 26-53-107; and  (3) All city and county sales and use taxes.
AR Code § 26-53-135 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 53 - Compensating or Use Taxes|Subchapter 1 - Arkansas Compensating Tax Act of 1949|§ 26-53-135. Exemption for sales to Community Services Clearinghouse, Inc., of Fort Smith

 The gross receipts or gross proceeds derived from sales to the Community Services Clearinghouse, Inc., of Fort Smith are hereafter exempt from:   (1) The Arkansas gross receipts tax levied by §§ 26-52-301, 26-52-302, and 26-63-402;  (2) The Arkansas compensating use tax levied by §§ 26-53-106 and 26-53-107; and  (3) All city and county sales and use taxes.
AR Code § 26-53-136 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 53 - Compensating or Use Taxes|Subchapter 1 - Arkansas Compensating Tax Act of 1949|§ 26-53-136. Exemption for nonprofit food distribution agencies

 The gross receipts or gross proceeds derived from the sale of food and food ingredients to nonprofit agencies organized under the Arkansas Nonprofit Corporation Act, § 4-28-201 et seq., for free distribution to the poor and needy shall be exempt from the Arkansas gross receipts tax levied by this subchapter.
AR Code § 26-53-137 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 53 - Compensating or Use Taxes|Subchapter 1 - Arkansas Compensating Tax Act of 1949|§ 26-53-137. Exemption for railroad rolling stock manufactured for use in interstate commerce

 Railroad rolling stock manufactured for use in transporting persons or property in interstate commerce is exempt from the taxes levied in this subchapter.
AR Code § 26-53-139 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 53 - Compensating or Use Taxes|Subchapter 1 - Arkansas Compensating Tax Act of 1949|§ 26-53-139. Exemption for railroad parts, cars, and equipment

 There is specifically exempted from any tax imposed by this subchapter including, but not limited to, §§ 26-53-106 — 26-53-108, parts and other tangible personal property incorporated into or which ultimately become a part of railroad parts, railroad cars, and equipment brought into the State of Arkansas solely and exclusively for the purpose of being repaired, refurbished, modified, or converted within this state.
AR Code § 26-53-140 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 53 - Compensating or Use Taxes|Subchapter 1 - Arkansas Compensating Tax Act of 1949|§ 26-53-140. Tax levied on sales of prepaid telephone calling cards

 Purchases of prepaid telephone calling cards or prepaid authorization numbers and the recharge of prepaid telephone calling cards or prepaid authorization numbers as set out in § 26-52-314 shall be subject to this subchapter and any act supplemental to this subchapter.
AR Code § 26-53-201 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 53 - Compensating or Use Taxes|Subchapter 2 - Contractors|§ 26-53-201. Definition

 As used in this subchapter, “contractors” means consumers of tangible personal property, specified digital products, or a digital code used or consumed in the performance of a contract in this state and of tangible personal property, specified digital products, or a digital code stored for use or upon which the contractors may exercise any right or power in this state.
AR Code § 26-53-202 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 53 - Compensating or Use Taxes|Subchapter 2 - Contractors|§ 26-53-202. Subchapter cumulative

 The provisions of this subchapter shall be cumulative to the provisions of the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.
AR Code § 26-53-302 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 53 - Compensating or Use Taxes|Subchapter 3 - Interstate Reciprocal Agreements|§ 26-53-302. Arrangements for collection and payment

 The Secretary of the Department of Finance and Administration, in negotiating an agreement with the tax department of another state, may as part of the agreement provide for reciprocal arrangements whereby the parties collecting the tax in the other state may deduct at the time of making returns to the secretary such percentage of the amount due and accounted for, which may be retained by the parties reporting as an offset against costs of collecting and reporting as is allowed by other states to parties in this state collecting the tax for the other state. No deduction shall be allowed, however, if the amount due is delinquent at the time of the tax payment.
AR Code § 26-55-201 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 2 - Motor Fuel Tax Law|§ 26-55-201. Title

 This subchapter and any amendments thereof and supplements thereto shall be known and may be cited as the “Motor Fuel Tax Law”, and as so constituted is hereinafter referred to as “this subchapter”.
AR Code § 26-55-204 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 2 - Motor Fuel Tax Law|§ 26-55-204. Rules

 The Secretary of the Department of Finance and Administration shall prescribe and publish such rules as may be necessary for the enforcement of this subchapter.
AR Code § 26-55-207 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 2 - Motor Fuel Tax Law|§ 26-55-207. Exemptions

 The tax imposed by § 26-55-205 shall not be collected upon or with respect to the following transactions:   (1) The sale of motor fuel by a pipeline importer who has first received the motor fuel into this state via common carrier pipeline, barge, or rail to a duly licensed distributor in this state;  (2) The sale of motor fuel by a duly licensed distributor for export from the State of Arkansas, and shipped by common carrier FOB destination, to any other state or territory or to any foreign country, or the export of motor fuel by a duly licensed distributor from the State of Arkansas to any other state or territory or to any foreign country, if satisfactory proof of actual exportation of all the motor fuel is furnished at the time and in the manner prescribed by the Secretary of the Department of Finance and Administration;  (3) The sale of motor fuel to the United States Government; or  (4) The sale of motor fuel for use in propelling airplanes, provided that satisfactory proof is furnished in the manner prescribed by the secretary that the motor fuel is to be used in the propelling of airplanes.
AR Code § 26-55-208 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 2 - Motor Fuel Tax Law|§ 26-55-208. Sale of motor fuel exempt from sales or gross receipts tax

 No person selling motor fuel shall be liable to the State of Arkansas for any tax with respect to the sale thereof under the provisions of any sales or gross receipts tax acts of the State of Arkansas.
AR Code § 26-55-209 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 2 - Motor Fuel Tax Law|§ 26-55-209. Local taxes prohibited

 No city, village, town, county, township, or other subdivision or municipal corporation of this state shall levy or collect any excise tax upon or measured by the sale, receipt, or distribution of motor fuel.
AR Code § 26-55-215 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 2 - Motor Fuel Tax Law|§ 26-55-215. Distributor's license — Issuance of certificate

 The application in proper form having been accepted for filing, the bond having been accepted and approved, and the other conditions and requirements of §§ 26-55-213 and 26-55-214 having been complied with, the Secretary of the Department of Finance and Administration shall issue to the distributor a license certificate to transact business as a distributor in the State of Arkansas.
AR Code § 26-55-216 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 2 - Motor Fuel Tax Law|§ 26-55-216. Distributor's license — Nonassignable

 The license certificate issued by the Secretary of the Department of Finance and Administration shall not be assignable and shall be valid only for the distributor in whose name it was issued.
AR Code § 26-55-218 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 2 - Motor Fuel Tax Law|§ 26-55-218. Distributor's license — Expiration

 A distributor's license remains in effect until cancelled as provided in this subchapter.
AR Code § 26-55-220 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 2 - Motor Fuel Tax Law|§ 26-55-220. Municipal licenses for distributors

 Nothing in §§ 26-55-213 — 26-55-219 shall be construed so as to prevent the collection of any privilege or occupation taxes by any municipality of this state for engaging within the limits of the municipality in the business of distributor or the business of selling, dealing in, or storing petroleum products.
AR Code § 26-55-221 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 2 - Motor Fuel Tax Law|§ 26-55-221. Licenses — Persons other than distributors

 Persons, other than distributors, purchasing or otherwise acquiring motor fuel in tank car, tank truck, or cargo lots for sale, distribution, or use within the State of Arkansas, in the discretion of the Secretary of the Department of Finance and Administration shall also be licensed as set forth in §§ 26-55-213 — 26-55-220 upon compliance with the provisions of §§ 26-55-213 — 26-55-220 and thereupon shall be deemed to be the distributor for all purposes of this subchapter with respect to the motor fuel received while the license remains unrevoked.
AR Code § 26-55-223 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 2 - Motor Fuel Tax Law|§ 26-55-223. Bonds — Deposit or pledge of government obligations as alternative

 In lieu of furnishing a bond executed by a surety company, as hereinbefore provided, any distributor may furnish the distributor's bond or bonds not so executed, if the distributor concurrently therewith deposits and pledges with the Secretary of the Department of Finance and Administration direct obligations of the United States or obligations of any agency of the United States fully guaranteed by it or bonds of the State of Arkansas of equal full amount to the amount of the bond required by § 26-55-222, as collateral security for the payment of the bonds.
AR Code § 26-55-236 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 2 - Motor Fuel Tax Law|§ 26-55-236. Failure to file reports, statements, or returns — Falsification — Penalties

 Upon conviction, a person who refuses or neglects to make any statement, report, or return required by this subchapter or who knowingly makes, aids, or assists another person in making a false statement in a return or report required by this subchapter to the Secretary of the Department of Finance and Administration is guilty of an unclassified misdemeanor and shall be punished by a fine of not less than one thousand dollars ($1,000) nor more than ten thousand dollars ($10,000) or imprisonment for a term of not less than thirty (30) days and not more than one (1) year, or both fine and imprisonment.
AR Code § 26-55-239 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 2 - Motor Fuel Tax Law|§ 26-55-239. Forms for reports or records

 The Secretary of the Department of Finance and Administration shall have the authority to prescribe all forms upon which reports shall be made to the secretary or forms of records to be used by distributors.
AR Code § 26-55-246 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 2 - Motor Fuel Tax Law|§ 26-55-246. Posting price of fuel plus tax

 Distributors and all other persons selling motor fuel may add the amount of the tax to the price of the motor fuel sold by them and shall state the rate of the tax separately from the price of the motor fuel on all price display signs, in letters or figures of the same size and color, sales or delivery slips, bills, and statements which advertise or indicate the price of motor fuel.
AR Code § 26-55-248 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 2 - Motor Fuel Tax Law|§ 26-55-248. Sale of fuels purchased from other than duly licensed distributor — Penalties

 A person who sells motor fuel purchased by him or her from any person other than a duly licensed distributor upon which the tax imposed by this subchapter has not been paid, upon conviction is guilty of an unclassified misdemeanor and shall be punished by a fine of not less than one thousand dollars ($1,000) nor more than ten thousand dollars ($10,000) or imprisonment for a term of not less than thirty (30) days and not more than one (1) year, or both fine and imprisonment.
AR Code § 26-55-249 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 2 - Motor Fuel Tax Law|§ 26-55-249. Public inspection of records

 The records of the Secretary of the Department of Finance and Administration pertaining to motor fuel taxes shall at all reasonable times be open to the inspection of the public with the approval of the secretary.
AR Code § 26-55-250 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 2 - Motor Fuel Tax Law|§ 26-55-250. Exchange of information among states

 The Secretary of the Department of Finance and Administration upon request duly received from the officials to whom are entrusted the enforcement of the motor fuel tax laws of any other state shall forward to the officials any information which the secretary may have in his or her possession relative to the manufacture, receipt, sale, use, transportation, or shipment by any person of motor fuel.
AR Code § 26-55-401 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 4 - Refunds — Motor Fuels Used in Motor Buses|§ 26-55-401. Applicability of existing motor fuel refund laws

 All provisions of § 26-55-301 et seq. [repealed], with respect to records of refunds, erroneous or fraudulent claims, bond requirements, revocation of permits, inspection of dealers' records, and all other provisions thereof, so far as they are adaptable, shall be equally applicable to motor fuel tax refunds pursuant to this subchapter.
AR Code § 26-55-402 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 4 - Refunds — Motor Fuels Used in Motor Buses|§ 26-55-402. Effect of subchapter on state highway bonds

 Nothing in this subchapter shall be construed as an impairment of the obligation existing between the State of Arkansas and the holders of Arkansas state highway bonds whether the bonds have already been issued or may hereafter be issued.
AR Code § 26-55-403 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 4 - Refunds — Motor Fuels Used in Motor Buses|§ 26-55-403. Authority of secretary

 The Secretary of the Department of Finance and Administration shall have the authority to make, amend, and enforce rules, to subpoena witnesses and documents, to administer oaths, and to do and perform all other acts the secretary shall deem necessary to carry out the purpose and intent of this subchapter.
AR Code § 26-55-404 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 4 - Refunds — Motor Fuels Used in Motor Buses|§ 26-55-404. Entitlement to refund

 The owners or operators of motor buses operated on designated streets according to regular schedules, under municipal franchise, who for the purpose of operating the buses shall use motor fuel on which the tax, as imposed by the Motor Fuel Tax Law, § 26-55-201 et seq., has been paid or hereafter shall be paid, shall be entitled to a refund of the full amount of the motor fuel tax, subject to the provisions of this subchapter.
AR Code § 26-55-406 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 4 - Refunds — Motor Fuels Used in Motor Buses|§ 26-55-406. Applications for refund

 Applications for refund pursuant to this subchapter shall be sworn to and shall be made to the Secretary of the Department of Finance and Administration and shall be in the same form and contain the same information, so far as applicable, as is required in § 26-55-301 et seq. [repealed], and in addition, shall contain such other information as may be required by the secretary.
AR Code § 26-55-407 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 4 - Refunds — Motor Fuels Used in Motor Buses|§ 26-55-407. Refund paid from Gasoline Tax Refund Fund

 All valid claims for refund of motor fuel taxes under the provisions of this subchapter shall be paid from the Gasoline Tax Refund Fund and shall be subject to the same conditions and limitations as provided in § 26-55-301 et seq. [repealed], with respect to agricultural motor fuel tax refunds, except that all motor fuels covered by the provisions of this subchapter shall be subject to the full refund of the motor fuel taxes paid thereon.
AR Code § 26-55-408 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 4 - Refunds — Motor Fuels Used in Motor Buses|§ 26-55-408. Dealers' and sellers' records and reports

 Dealers and sellers of motor fuel shall keep the same records and shall prepare the same invoices and make the same reports to the Secretary of the Department of Finance and Administration with respect to motor fuel sold to permit holders under this subchapter as is required by § 26-55-301 et seq. [repealed], with respect to agricultural motor fuel sales.
AR Code § 26-55-601 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 6 - Shipments of Motor Fuels|§ 26-55-601. Definitions

 As used in this subchapter:   (1) “Director” means the Director of State Highways and Transportation;  (2) “Fuels” means motor fuel, distillate special fuel, and liquefied gas special fuels, as defined in the Motor Fuel Tax Law, § 26-55-201 et seq., and the Special Motor Fuels Tax Law, § 26-56-101 et seq., and includes gasoline, diesel fuel, and liquefied petroleum gas fuels used to propel an automotive vehicle;  (3) “Person” includes any operator, individual, owner, company, partnership, limited liability company, joint venture, joint agreement, association, whether mutual or otherwise, corporation, estate, trust, business trust, receiver, trustee, leasing company, common carrier, private carrier, or transporter; and  (4) “River ports” means those ports where fuels transported by barge are unloaded.
AR Code § 26-55-602 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 6 - Shipments of Motor Fuels|§ 26-55-602. Applicability

 The provisions of this subchapter shall not be applicable to any licensed distributor or supplier of fuels within this state who does not import or export fuels.