reglab/housing_qa huggingface dataset:
AR Code § 26-57-418 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 4 - Coin-Operated Amusements|§ 26-57-418. Sale of coin-operated amusement devices declared privilege — Fee imposed on salespersons

 The selling, offering for sale, the taking of orders, or the soliciting for sale of coin-operated amusement devices, as defined in § 26-57-402, is declared to be a privilege. It is further declared that salespersons shall pay a fee for this privilege.
AR Code § 26-57-421 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 4 - Coin-Operated Amusements|§ 26-57-421. Selling in violation of subchapter a misdemeanor — Penalty

 Any person who sells, offers for sale, takes orders, or solicits for the sale of coin-operated amusement devices without first obtaining a license and making the bond provided in § 26-57-419 shall be guilty of a misdemeanor and upon conviction shall be punished by a fine not to exceed five hundred dollars ($500) or by confinement in the county jail for a period not exceeding sixty (60) days, or by both fine and confinement.
AR Code § 26-57-501 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 5 - Travel Bureaus or Services|§ 26-57-501. Penalties

 Any person, firm, partnership, limited liability company, or corporation failing to comply with a provision of this subchapter shall be guilty of a violation and upon conviction shall be fined in a sum not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000).
AR Code § 26-57-502 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 5 - Travel Bureaus or Services|§ 26-57-502. Regulation and licensing

 The regulation and licensing of the business conducted in this state by what is known as travel bureaus or travel services operating for the purpose of securing transportation in private automobiles from one (1) destination to another on the share-expense basis both within and without the State of Arkansas is placed in the Revenue Division of the Department of Finance and Administration, and the Secretary of the Department of Finance and Administration is authorized to license and collect the fees therefor and enforce this subchapter in its entirety by due process of law.
AR Code § 26-57-504 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 5 - Travel Bureaus or Services|§ 26-57-504. License fee

 Any person, firm, partnership, limited liability company, or corporation now engaged in or who becomes engaged in a business as set forth in this subchapter is taxed a license of two hundred dollars ($200) per year.
AR Code § 26-57-505 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 5 - Travel Bureaus or Services|§ 26-57-505. Bond

 A person, firm, partnership, limited liability company, or corporation shall also make a bond to the State of Arkansas in the sum of one thousand dollars ($1,000) for the faithful performance under this subchapter.
AR Code § 26-57-506 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 5 - Travel Bureaus or Services|§ 26-57-506. Disposition of tax

 The Secretary of the Department of Finance and Administration shall remit the funds so collected to the State Treasury, and the Treasurer of State is directed to credit all the moneys to the Old Age Pension Fund.
AR Code § 26-57-601 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 6 - Insurance Premium Taxes|§ 26-57-601. Tax additional

 The premium tax levied by §§ 26-57-603 — 26-57-605 shall be in addition to the tax paid by casualty companies and self-insurers writing workers' compensation insurance under the Workers' Compensation Law, § 11-9-101 et seq.
AR Code § 26-57-602 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 6 - Insurance Premium Taxes|§ 26-57-602. Local taxes

 The taxes levied by §§ 26-57-603 — 26-57-605 upon any insurer shall be in lieu of all other state, county, city, town, or municipal taxes on premium receipts. No county, city, town, or municipality shall impose any privilege tax or license fee upon the insurer or its agents for the privilege of transacting the business of insurance.
AR Code § 26-57-608 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 6 - Insurance Premium Taxes|§ 26-57-608. Nonliability of officers as to taxes or fees paid under invalid laws

 No personal liability shall arise against any director, trustee, officer, or agent of any insurer by reason of any payment made by or on behalf of the insurer on account of any taxes, licenses, or fees paid pursuant to any law, even though such law is subsequently held to be invalid.
AR Code § 26-57-611 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 6 - Insurance Premium Taxes|§ 26-57-611. Disposition of nonallocated funds

 The Insurance Commissioner shall deposit all premium taxes collected under this subchapter that are not allocated and appropriated for the various funds under the Workers' Compensation Law, § 11-9-101 et seq., for the Arkansas Fire and Police Pension Review Board and firemen's relief and pension funds under § 24-11-809 and for the Arkansas Fire and Police Pension Review Board and policemen's pension and relief funds under § 24-11-301 into the State Treasury as general revenues.
AR Code § 26-57-612 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 6 - Insurance Premium Taxes|§ 26-57-612. Quarterly premium taxes

 Any insurer, health maintenance organization, or other entity which is required by any section of the Arkansas Code to report and pay quarterly premium taxes, and has a total quarterly premium tax due of twenty-five dollars ($25.00) or less may defer payment of the sum to the following quarter or quarters of that calendar year, provided the tax payment is remitted to the State Insurance Department no later than March 1 of the following year coincident with the required filing of the annual statement.
AR Code § 26-57-613 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 6 - Insurance Premium Taxes|§ 26-57-613. Exceptions

 The provisions of this subchapter shall not be applicable to surplus lines insurers on the Insurance Commissioner's approved list.
AR Code § 26-57-901 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 9 - Arkansas Soft Drink Tax Act|§ 26-57-901. Title

 This subchapter shall be known and may be cited as the “Arkansas Soft Drink Tax Act” and is hereby declared to levy a state tax as defined in the Arkansas Tax Procedure Act, § 26-18-101 et seq.
AR Code § 26-57-903 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 9 - Arkansas Soft Drink Tax Act|§ 26-57-903. Administration

 This subchapter is to be administered in all respects in accordance with the Arkansas Tax Procedure Act, § 26-18-101 et seq., unless otherwise provided.
AR Code § 26-57-905 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 9 - Arkansas Soft Drink Tax Act|§ 26-57-905. Exemptions

 The following shall be exempt from the tax levied by § 26-57-904:   (1) Syrups, simple syrups, powders or base products, or soft drinks sold to the United States Government;  (2) Syrups, simple syrups, powders or base products, or soft drinks exported from the State of Arkansas by a distributor, wholesaler, or manufacturer;  (3) Any powder or base product that is used in preparing coffee or tea and any simple syrup used in preparing tea;  (4) Any frozen concentrate or freeze-dried concentrate to which only water is added to produce a soft drink containing more than ten percent (10%) natural fruit juice or natural vegetable juice;  (5) Any soft drink containing more than ten percent (10%) natural fruit juice or natural vegetable juice;  (6) Syrups, simple syrups, powders or base products, or soft drinks sold by one distributor, wholesaler, or manufacturer to another distributor, wholesaler, or manufacturer who holds a license issued by the Secretary of the Department of Finance and Administration under the provisions of § 26-57-909 as a distributor, wholesaler, or manufacturer, provided that the license number of the distributor, wholesaler, or manufacturer to whom the soft drink is sold is clearly shown on the invoice for the sale which is claimed to be exempt. This exemption shall not apply to any sale to a retailer;  (7) Any product whether sold in liquid or powder form which is intended by the manufacturer for consumption by infants and which is commonly referred to as “infant formula”;  (8) Any product whether sold in liquid or powder form which is intended by the manufacturer for use as a dietary supplement or for weight reduction;  (9) Water to which no flavoring, whether artificial or natural, or carbonation has been added;  (10) Any powder or other base product which is intended by the manufacturer to be sold and used for the purpose of domestically mixing soft drinks by the ultimate consumer; and  (11) Any product containing milk or milk products.
AR Code § 26-57-908 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 9 - Arkansas Soft Drink Tax Act|§ 26-57-908. Disposition of revenues

 The revenues derived from the tax collected under this subchapter shall be remitted to the Treasurer of State, who shall deposit the revenues as trust funds into the State Treasury and shall credit the proceeds to the trust fund known as the “Arkansas Medicaid Program Trust Fund”.
AR Code § 26-57-1001 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 10 - Vending Devices Sales Tax|§ 26-57-1001. Definitions

 As used in this subchapter:   (1) “Secretary” means the Secretary of the Department of Finance and Administration or his or her authorized agents;  (2) “Person” means any individual, partnership, corporation, limited liability corporation, association, organization, or nonprofit corporation, and any county or municipal subdivision of this state;  (3)  (A) “Vending device” means any machine or manual device which dispenses tangible personal property after a coin or thing of value is inserted.  (B) “Vending device” does not include devices used exclusively for the purpose of selling cigarettes, newspapers, magazines, or postage stamps; and    (4) “Vending device operator” means any person who sells tangible personal property through vending devices and who elects to pay the taxes imposed by § 26-57-1002.
AR Code § 26-57-1102 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 11 - Tax on Tobacco Products to Fund Breast Cancer Control and Research|§ 26-57-1102. Additional tax — Tobacco products other than cigarettes

 Acts 1997, No. 434, § 6; 1999, No. 1246, § 6; 2007, No. 817, § 8; 2013, No. 631, § 10; 2015, No. 1119, § 14; 2019, No. 910, § 4203.
AR Code § 26-57-1103 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 11 - Tax on Tobacco Products to Fund Breast Cancer Control and Research|§ 26-57-1103. Deposit of general revenues

 Notwithstanding Acts 2001 (1st Ex. Sess.), No. 2, § 11, beginning July 1, 2005, twenty-nine percent (29%) of all moneys collected from the additional tax levied in §§ 26-57-1101 and 26-57-1102 shall be deposited into the State Treasury as special revenue and distributed as follows:   (1) Twenty-five percent (25%) shall be credited to the University of Arkansas Medical Center Fund;  (2) Eight and one-third percent (81/3%) shall be credited to the Breast Cancer Control Fund;  (3) Eight and one-third percent (81/3%) shall be credited to the Breast Cancer Research Fund;  (4) Eight and one-third percent (81/3%) shall be credited to the Miscellaneous Agencies Fund Account for the Arkansas Prostate Cancer Foundation; and  (5) Fifty percent (50%) shall be credited to the Aging and Adult Services Fund Account of the Department of Human Services Fund to be used to assist the Meals on Wheels Program.
AR Code § 26-57-1104 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 11 - Tax on Tobacco Products to Fund Breast Cancer Control and Research|§ 26-57-1104. Reporting and remittance

 The additional taxes levied in §§ 26-57-1101 and 26-57-1102 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.
AR Code § 26-57-1105 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 11 - Tax on Tobacco Products to Fund Breast Cancer Control and Research|§ 26-57-1105. Applicability

 The tax levied in §§ 26-57-1101 and 26-57-1102 shall be in effect on and after July 1, 1997, and shall apply to any inventory or stocks of cigarettes or tobacco products held by a wholesaler or retailer on that date.
AR Code § 26-57-1107 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 11 - Tax on Tobacco Products to Fund Breast Cancer Control and Research|§ 26-57-1107. Rules

 The Department of Finance and Administration is hereby authorized to promulgate rules as necessary to implement the tax provisions of this subchapter.
AR Code § 26-57-1108 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 11 - Tax on Tobacco Products to Fund Breast Cancer Control and Research|§ 26-57-1108. Appropriation from general revenues — Additional tax not collected

 The taxes levied by this subchapter shall not be collected during any fiscal year for which the General Assembly has appropriated at least eight hundred thousand dollars ($800,000) from general revenues to the Breast Cancer Research Fund and at least three million two hundred thousand dollars ($3,200,000) of general revenues to the Breast Cancer Control Fund and funded those appropriations in Category A of the Revenue Stabilization Law, § 19-5-101 et seq., for that fiscal year.
AR Code § 26-57-1201 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 12 - Vending Devices Decal Act of 1997|§ 26-57-1201. Title

 This subchapter shall be known and cited as the “Vending Devices Decal Act of 1997”.
AR Code § 26-57-1202 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 12 - Vending Devices Decal Act of 1997|§ 26-57-1202. Administration of law

 The provisions of this subchapter will be subject to the provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq., as those provisions shall apply to the administration of this subchapter by the Secretary of the Department of Finance and Administration.
AR Code § 26-57-1205 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 12 - Vending Devices Decal Act of 1997|§ 26-57-1205. Requirements to obtain vending device decal

 To obtain an annual or special vending device decal so as to be able to operate a vending device in this state, an applicant for the vending device decal shall comply with the following requirements. The applicant:   (1) Must not be a convicted felon or a corporation whose president or principal shareholders are convicted felons; and  (2) Must have obtained from the Secretary of the Department of Finance and Administration an Arkansas gross receipts tax permit.
AR Code § 26-57-1214 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 12 - Vending Devices Decal Act of 1997|§ 26-57-1214. Disposition of forfeiture sale proceeds

 The sale of the vending device shall be for cash, and the proceeds of the sale shall be applied as follows:   (1) To the payment of the costs incident to the seizure and sale of the vending device;  (2) To the payment of any taxes or decal fee costs, including penalties, that may have accrued against the vending device; and  (3) The balance, if any, shall be remitted to the owner of the vending device.
AR Code § 26-57-1215 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 12 - Vending Devices Decal Act of 1997|§ 26-57-1215. Forfeiture includes cash contents

 The cash contained in any seized vending device, which cash is forfeited under the provisions of this subchapter, shall be forfeited to the State of Arkansas as an additional penalty and shall be in addition to all other penalties provided for under this subchapter.
AR Code § 26-57-1217 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 12 - Vending Devices Decal Act of 1997|§ 26-57-1217. Purpose

 The purpose for the enactment of this subchapter is to provide a simplified method for the operators of the vending devices to be able to pay their proportionate amount of state and local taxes, without being required to maintain complex financial records that would otherwise be required of the operators who are in the unique position among retailers in this state of not being able to pass the cost of sales taxes directly on to their customers, and to assure that the State of Arkansas and its cities and counties collect their fair share of taxes from what is almost entirely a cash business.
AR Code § 26-57-1301 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 13 - Enforcement Enhancements|§ 26-57-1301. Findings and purpose

 The General Assembly finds that:   (1) Violations of §§ 26-57-260 and 26-57-261 threaten the integrity of the tobacco Master Settlement Agreement, the fiscal soundness of the state, and the public health; and  (2) Enacting procedural enhancements will help prevent violations and aid the enforcement of §§ 26-57-260 and 26-57-261 and thereby safeguard the Master Settlement Agreement, the fiscal soundness of the state, and the public health.
AR Code § 26-57-1401 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 14 - Tobacco Products Reporting Act|§ 26-57-1401. Title

 This subchapter shall be known as the “Tobacco Products Reporting Act”.
AR Code § 26-57-1403 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 14 - Tobacco Products Reporting Act|§ 26-57-1403. Cumulative effect

 The reporting requirements of this subchapter are cumulative in nature and are not intended to replace the existing reporting mechanisms currently provided under the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq., and §§ 26-57-1303 and 26-57-1305.
AR Code § 26-57-1404 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 14 - Tobacco Products Reporting Act|§ 26-57-1404. Definitions

 As used in this subchapter:   (1) A term that is defined in §§ 26-57-203, 26-57-260, or 26-57-1302 means the same as defined in §§ 26-57-203, 26-57-260, or 26-57-1302; and  (2) “Federal returns” means all federal excise tax returns and all monthly operational reports on Alcohol and Tobacco Tax and Trade Bureau Form 5210.5, and all adjustments, changes, and amendments to the federal excise tax returns and monthly operational reports on Alcohol and Tobacco Tax and Trade Bureau Form 5210.5.
AR Code § 26-57-1409 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 14 - Tobacco Products Reporting Act|§ 26-57-1409. Rules

 The Attorney General shall promulgate rules necessary to implement this subchapter.
AR Code § 26-57-1501 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 15 - Arkansas Medical Marijuana Special Privilege Tax Act of 2017|§ 26-57-1501. Title

 This subchapter shall be known and may be cited as the “Arkansas Medical Marijuana Special Privilege Tax Act of 2017”.
AR Code § 26-57-1502 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 15 - Arkansas Medical Marijuana Special Privilege Tax Act of 2017|§ 26-57-1502. Administration of law

 The provisions of this subchapter are subject to the provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq., as those provisions apply to the administration of this subchapter by the Secretary of the Department of Finance and Administration, including without limitation the provisions regarding interest and penalty on delinquent taxes.
AR Code § 26-57-1503 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 15 - Arkansas Medical Marijuana Special Privilege Tax Act of 2017|§ 26-57-1503. Definitions

 As used in this subchapter:   (1) “Cultivation facility” means an entity that:  (A) Has been licensed by the Medical Marijuana Commission under Arkansas Constitution, Amendment 98, § 8; and  (B) Cultivates, prepares, manufactures, processes, packages, sells, and delivers usable marijuana to a dispensary;    (2) “Dispensary” means an entity that has been licensed by the Medical Marijuana Commission under Arkansas Constitution, Amendment 98, § 8;  (3) “Marijuana business” means any other entity licensed by the Medical Marijuana Commission under Arkansas Constitution, Amendment 98, to handle, process, transport, possess, or distribute medical marijuana; and  (4) “Usable marijuana” means the stalks, seeds, roots, dried leaves, flowers, oils, vapors, waxes, and other portions of the marijuana plant and any mixture or preparation thereof.
AR Code § 26-57-1504 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 15 - Arkansas Medical Marijuana Special Privilege Tax Act of 2017|§ 26-57-1504. Levy of tax

 A cultivation facility, dispensary, or other marijuana business shall collect and remit a special privilege tax of four percent (4%) from the gross receipts or gross proceeds derived from each sale of usable marijuana on forms and in a manner specified by the Secretary of the Department of Finance and Administration.
AR Code § 26-57-1506 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 15 - Arkansas Medical Marijuana Special Privilege Tax Act of 2017|§ 26-57-1506. Rules

 The Department of Finance and Administration may promulgate rules to administer this subchapter.
AR Code § 26-57-1507 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 15 - Arkansas Medical Marijuana Special Privilege Tax Act of 2017|§ 26-57-1507. Sunset

 This subchapter shall expire on July 1, 2021, unless extended by the General Assembly.