reglab/housing_qa huggingface dataset:
AR Code § 26-51-2403 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 24 - Arkansas Central Business Improvement District Rehabilitation and Development Investment Tax Credit Act [Effective If Contingency in § 26-51-2412 Is Met.]|§ 26-51-2403. Definitions

 As used in this subchapter:   (1) “Central business improvement district” means the central business district of any municipality of the first class or municipality of the second class of the state that has been designated as a central business improvement district under the Central Business Improvement District Act, § 14-184-101 et seq.;  (2) “Development” means the new construction of a structure or the expansion or rehabilitation of an existing structure;  (3) “Eligibility certificate” means a certificate:  (A) Authorized and issued by the governing body of the central business improvement district certifying that a project is a qualified project, has met the requirements of this subchapter, and is an eligible central business improvement district property; and  (B) That specifies the total amount of qualified rehabilitation or development expenditures allowed;    (4) “Eligible central business improvement district property” means property that is located within the physical boundaries of a central business improvement district and is a qualified project;  (5) “Governing body of the central business improvement district” means the board of commissioners of the central business improvement district;  (6) “Governing body of the municipality” means the city council, board of directors, commission, or other municipal body exercising general legislative power in the municipality;  (7) “Investment tax credit” means the Arkansas Central Business Improvement District Rehabilitation and Development investment tax credit under this subchapter;  (8) “Qualified project” means eligible central business improvement district property that has met the requirements of § 26-51-2404(b) and has been approved for rehabilitation or development by the governing body of the central business improvement district where the eligible central business improvement district property is located;  (9)  (A) “Qualified rehabilitation or development expenditures” means expenditures approved by the governing body of the central business improvement district where the eligible central business improvement district property is located that meet the requirements of this subchapter.  (B) “Qualified rehabilitation or development expenditures” does not include:  (i) The cost of acquiring the eligible central business improvement district property or real estate licensee's fees associated with the eligible central business improvement district property;  (ii) Taxes due on the eligible central business improvement district property;  (iii) Insurance costs;  (iv) Costs of landscaping; or  (v) Sales and marketing costs; and      (10) “Taxpayer” means an individual, a partnership, limited liability company, or corporation subject to the state income tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq.
AR Code § 26-51-2502 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 25 - Income Tax Refund Check-off and Contribution Programs|§ 26-51-2502. Arkansas Disaster Relief Program

  “(A)  If you are entitled to a refund, check if you wish to designate [ ] $1, [ ] $5, [ ] $10, [ ] $20, [ ] $________ (write in amount), or [ ] all refund due, of your tax refund for the Arkansas Disaster Relief Program. Your refund will be reduced by this amount.    (B)  If you owe an additional amount, check if you wish to contribute an additional [ ] $1, [ ] $5, [ ] $10, [ ] $20, [ ] $________ (write in amount) for the Arkansas Disaster Relief Program. If you wish to make a contribution to the program you must enclose a separate check for the amount of your contribution, payable to the Arkansas Disaster Relief Program.”
AR Code § 26-51-2503 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 25 - Income Tax Refund Check-off and Contribution Programs|§ 26-51-2503. Contribution to the Arkansas School for the Blind and the Arkansas School for the Deaf

  “(A)  If you are entitled to a refund, check if you wish to designate [ ] $1, [ ] $5, [ ] $10, [ ] _______ (write in amount) or [ ] all refund due of your tax refund for the Arkansas School for the Blind and the Arkansas School for the Deaf. Your refund will be reduced by this amount.    (B)  If you owe an additional amount, check if you wish to contribute an additional [ ] $1, [ ] $5, [ ] $10, [ ] _______ (write in amount) for the Arkansas School for the Blind and the Arkansas School for the Deaf. If you wish to make a contribution to the schools, you must enclose a separate check for the amount of your contribution payable to the Department of Finance and Administration.”
AR Code § 26-51-2504 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 25 - Income Tax Refund Check-off and Contribution Programs|§ 26-51-2504. Baby Sharon Act

  “(1)  If you are entitled to a refund, check if you wish to designate [ ] $1, [ ] $5, [ ] $10, [ ] $20, [ ] $________ (write in amount), or [ ] all refund due, of your tax refund for the Baby Sharon's Children's Catastrophic Illness Grant Program Trust Fund. Your refund will be reduced by this amount.    (2)  If you owe an additional amount, check if you wish to contribute an additional [ ] $1, [ ] $5, [ ] $10, [ ] $20, [ ] $________ (write in amount) for the Baby Sharon's Children's Catastrophic Illness Grant Program Trust Fund. If you wish to make a contribution to the fund, you must enclose a separate check for the amount of your contribution, payable to the Baby Sharon's Children's Catastrophic Illness Grant Program Trust Fund.”
AR Code § 26-51-2507 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 25 - Income Tax Refund Check-off and Contribution Programs|§ 26-51-2507. Contribution to Arkansas Association of Area Agencies on Aging

 “If you are entitled to a refund, check if you wish to designate [ ] $1, [ ] $5, [ ] $10, [ ] _______ (write in amount) or [ ] all refund due of your tax refund for the Arkansas Association of Area Agencies on Aging to fund programs and activities for senior citizens. Your refund will be reduced by this amount.   If you owe an additional amount, check if you wish to contribute an additional [ ] $1, [ ] $5, [ ] $10, [ ] _______ (write in amount) for the Arkansas Association of Area Agencies on Aging to fund programs and activities for senior citizens. If you wish to make a contribution to the Arkansas Association of Area Agencies on Aging, you must enclose a separate check for the amount of your contribution payable to the Department of Finance and Administration.”
AR Code § 26-51-2508 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 25 - Income Tax Refund Check-off and Contribution Programs|§ 26-51-2508. Income tax check-off program for contributions to the Newborn Umbilical Cord Blood Initiative

 “(1) If you are entitled to a refund, check if you wish to designate [ ] $1, [ ] $5, [ ] $10, [ ] $20, [ ] $_______ (write in amount), or [ ] all refund due of your tax refund for the Newborn Umbilical Cord Blood Initiative. Your refund will be reduced by this amount.   (2) If you owe an additional amount, check if you wish to contribute an additional [ ] $1, [ ] $5, [ ] $10, [ ] $20, [ ] $_______ (write in amount) for the Newborn Umbilical Cord Blood Initiative. If you wish to make a contribution to the program, you must enclose a separate check for the amount of your contribution, payable to the Newborn Umbilical Cord Blood Initiative.”
AR Code § 26-51-2509 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 25 - Income Tax Refund Check-off and Contribution Programs|§ 26-51-2509. Contribution to Arkansas Tax-Deferred Tuition Savings Program account

 “If you are entitled to a refund, check if you wish to designate [ ] $25, [ ] $50, [ ] $100, [ ] (write in amount) or [ ] all of your tax refund to an Arkansas Tax-Deferred Tuition Savings Program account. Your refund will be reduced by this amount.”
AR Code § 26-51-2510 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 25 - Income Tax Refund Check-off and Contribution Programs|§ 26-51-2510. Contributions to the Arkansas Game and Fish Foundation

  “(1)  If you are entitled to a refund, check if you wish to designate [ ] $1, [ ] $5, [ ] $10, [ ] $_______ (write in amount), or [ ] all refund due of your tax refund for the Arkansas Game and Fish Foundation. Your refund will be reduced by this amount.    (2)  If you owe an additional amount, check if you wish to contribute an additional [ ] $1, [ ] $5, [ ] $10, [ ] $_______ (write in amount) for the Arkansas Game and Fish Foundation. If you wish to make a contribution to the foundation, you must enclose a separate check for the amount of your contribution, payable to the Arkansas Game and Fish Foundation.”
AR Code § 26-51-2601 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 26 - Arkansas Major Historic Rehabilitation Income Tax Credit Act|§ 26-51-2601. Title

 This subchapter shall be known and may be cited as the “Arkansas Major Historic Rehabilitation Income Tax Credit Act”.
AR Code § 26-51-2602 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 26 - Arkansas Major Historic Rehabilitation Income Tax Credit Act|§ 26-51-2602. Definitions

 As used in this subchapter:   (1) “Arkansas major historic rehabilitation income tax credit” means the income tax credit allowed under this subchapter against the income tax imposed by this chapter and the premium tax levied under §§ 26-57-601 — 26-57-605;  (2) “Certification of completion” means a certificate issued by the Division of Arkansas Heritage certifying that a project is a certified rehabilitation of an eligible property that qualifies for the Arkansas major historic rehabilitation income tax credit;  (3) “Certified rehabilitation” means the total of appropriate and approved rehabilitation work on an eligible property that results in a substantial rehabilitation of an eligible property that has been issued an eligibility certificate;  (4) “Eligible property” means property that is located in the state that:  (A) Qualifies as a certified historic structure under 26 U.S.C. § 47, as it existed on January 1, 2019;  (B) Will qualify as a certified historic structure following certified rehabilitation;  (C) Is listed in the National Register of Historic Places;  (D) Is designated as contributing to a district listed in the National Register of Historic Places; or  (E) Is eligible for designation as contributing to a district listed in the National Register of Historic Places following certified rehabilitation;    (5) “Federal rehabilitation tax credit” means the federal tax credit provided under 26 U.S.C. § 47, as it existed on January 1, 2009;  (6) “Holder” means the holder of a certification of completion that is:  (A) A person, firm, or corporation subject to the income tax imposed by this chapter; or  (B) An insurance company paying the premium tax on its gross premium receipts;    (7) “Owner” means a person or an entity that owns eligible property and is the initial recipient of the certification of completion from the division;  (8) “Premium tax” means a tax levied under §§ 26-57-603 — 26-57-605; and  (9) “Qualified rehabilitation expenses” means costs and expenses incurred to complete a certified rehabilitation that are qualified rehabilitation expenses under the federal rehabilitation tax credit or under the Arkansas major historic rehabilitation income tax credit.
AR Code § 26-52-101 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 1 - General Provisions|§ 26-52-101. Title

 This chapter shall be known and cited as the “Arkansas Gross Receipts Act of 1941”.
AR Code § 26-52-102 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 1 - General Provisions|§ 26-52-102. Purposes of chapter

 The purposes of this chapter are to provide:   (1) Relief of the common schools;  (2) Funds to buy free textbooks for the first eight (8) grades thereof;  (3) Funds for state charitable institutions;  (4) Funds for circulating library service in connection with the public schools and funds to take the place of homestead exemptions;  (5) For the wards of the state who will receive support through the Department of Human Services; and  (6) For worthy causes.
AR Code § 26-52-104 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 1 - General Provisions|§ 26-52-104. Tax additional to other taxes

 The tax imposed by this chapter shall be in addition to any or all taxes except as otherwise provided in this chapter.
AR Code § 26-52-107 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 1 - General Provisions|§ 26-52-107. Disposition of taxes, interest, and penalties

 All taxes, interest, penalties, and costs received by the Secretary of the Department of Finance and Administration under the provisions of this chapter shall be general revenues and shall be deposited into the State Treasury to the credit of the State Apportionment Fund. The Treasurer of State shall allocate and transfer the same to the various State Treasury funds participating in general revenues in the respective proportions to each as provided by, and to be used for the respective purposes set forth in, the Revenue Stabilization Law, § 19-5-101 et seq.
AR Code § 26-52-108 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 1 - General Provisions|§ 26-52-108. Changes in law — Notice to permit holders

 The Secretary of the Department of Finance and Administration shall give each gross receipts tax permit holder under § 26-52-201 written notice of any new state sales and use tax law or any change in the present state sales and use tax law within thirty (30) days after the adjournment of the General Assembly.
AR Code § 26-52-204 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 2 - Permits|§ 26-52-204. Permit not assignable

 The permit shall not be assignable and shall be valid only for the person in whose name it is issued and for business transactions at the place designated therein.
AR Code § 26-52-205 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 2 - Permits|§ 26-52-205. Display required

 The permit shall at all times be conspicuously displayed at the place of business for which the permit was issued.
AR Code § 26-52-206 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 2 - Permits|§ 26-52-206. Expiration

 All permits issued under the provisions of this chapter shall expire at the time of cessation of business at the place or location of the business within this state.
AR Code § 26-52-209 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 2 - Permits|§ 26-52-209. Applicability of tax procedure provisions

 All proceedings relative to the issuance, revocation, or suspension of a permit under this subchapter shall be governed by the provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq.
AR Code § 26-52-305 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 3 - Imposition of Tax|§ 26-52-305. Financial institutions

 Sales of tangible personal property, specified digital products, a digital code, and services to financial institutions are subject to the Arkansas gross receipts tax levied in this chapter the same as such sales to other business corporations.
AR Code § 26-52-306 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 3 - Imposition of Tax|§ 26-52-306. Sales of alcoholic beverages

 All sales of beer, wine, liquor, or any intoxicating beverages shall be regularly reported by vendors as taxable receipts under the provisions of this chapter.
AR Code § 26-52-323 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 3 - Imposition of Tax|§ 26-52-323. Application of tax to candy and soft drinks

 The Secretary of the Department of Finance and Administration shall either:   (1)  (A) Publish a list of the Universal Product Codes for items that meet the definition of:  (i) A candy under § 26-52-103 or § 26-53-102; or  (ii) A soft drink under § 26-52-103 or § 26-53-102.    (B) The list published by the secretary under subdivision (1)(A) of this section shall provide guidance to retailers, sellers, and vendors regarding which items are defined as a candy or a soft drink but not defined as food and food ingredients under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.  (C) The list published by the secretary under subdivision (1)(A) of this section is exempt from the Arkansas Administrative Procedure Act, § 25-15-201 et seq.; or    (2) Not subject a retailer, seller, or vendor to the penalties under § 26-18-201, § 26-18-202, § 26-18-208, § 26-18-209, § 26-52-512, or § 26-53-125 if the retailer, seller, or vendor:  (A) Collects and remits tax payments to the Department of Finance and Administration on the gross receipts and gross proceeds derived from the sale of items that meet the definition of:  (i) A candy under § 26-52-103 or § 26-53-102 at the taxable rate for food and food ingredients under § 26-52-317 or § 26-53-145; or  (ii) A soft drink under § 26-52-103 or § 26-53-102 at the taxable rate for food and food ingredients under § 26-52-317 or § 26-53-145; and    (B) Demonstrates a good faith effort to collect and remit tax payments to the department on the gross receipts and gross proceeds derived from the sale of items that meet the definition of:  (i) A candy under § 26-52-103 or § 26-53-102 at the taxable rate under § 26-52-301, § 26-52-302, § 26-53-106, or § 26-53-107; or  (ii) A soft drink under § 26-52-103 or § 26-53-102 at the taxable rate under § 26-52-301, § 26-52-302, § 26-53-106, or § 26-53-107.
AR Code § 26-52-405 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 4 - Exemptions|§ 26-52-405. Products used for livestock, poultry, and agricultural production

 The gross receipts or gross proceeds derived from sales of the following are exempt from the Arkansas gross receipts tax levied by this chapter:   (1) Agricultural fertilizer;  (2) Agricultural limestone;  (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; and    (4) Water purchased from a public surface-water delivery project to:  (A) Reduce or replace water used for in-ground irrigation; or  (B) Reduce dependence on ground water used for agriculture.
AR Code § 26-52-407 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 4 - Exemptions|§ 26-52-407. Certain vessels

 The gross receipts and gross proceeds derived from the sale and purchase of vessels, barges, and towboats of at least fifty (50) tons load displacement, and parts and labor used in the repair and construction of them, are exempt from the Arkansas gross receipts tax levied by this chapter.
AR Code § 26-52-408 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 4 - Exemptions|§ 26-52-408. Certain bagging, packaging, or tying materials — Definitions

 The gross receipts or gross proceeds derived from the sale of the following are exempt from the gross receipts tax levied by this chapter, and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.:   (1) Bagging and other packaging and tie materials sold to and used by cotton gins in Arkansas for packaging or tying baled cotton;  (2) Twine that is used in the production of tomato crops; and  (3)  (A) Expendable supplies for farm machinery that are used for baling, packaging, tying, wrapping, or sealing animal feed products.  (B) As used in this subdivision (3):  (i) “Animal feed products” means hay, straw, grass, fodder, silage, and similar products;  (ii)  (a) “Expendable supplies for farm machinery” means supplies that are:  (1) Used for baling, packaging, tying, wrapping, or sealing animal feed products; and  (2) Consumed during use or disposed of after use.    (b) “Expendable supplies for farm machinery” includes without limitation baling twine, net wrap, silage wrap, and cotton wrap.  (c) “Expendable supplies for farm machinery” does not include supplies and parts used for maintenance, repair, or replacement purposes;    (iii)  (a) “Farm machinery” means implements used exclusively and directly in farming.  (b) “Farm machinery” includes without limitation implements used to harvest crops produced in farming by others.  (c) “Farm machinery” does not include implements used in the production and severance of timber, motor vehicles of a type subject to registration, airplanes, or hand tools; and    (iv) “Farming” means the agricultural production of food or fiber as a business.
AR Code § 26-52-411 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 4 - Exemptions|§ 26-52-411. Admission tickets sold by municipalities and counties

 The gross receipts or gross proceeds derived by municipalities and counties of this state from the following are exempt from the excise tax levied by this chapter:   (1) Sale of tickets or admissions to places of amusement or to athletic, entertainment, or recreational events;  (2) Fees for the privilege of having access to or the use of amusement, entertainment, athletic, or recreational facilities; and  (3)  (A) Free or complimentary passes, tickets, dues, or fees for access to or the use of amusement, athletic, entertainment, or recreational facilities.  (B) Free or complimentary passes, tickets, dues, or fees described in subdivision (3)(A) of this section are declared to have a value equivalent to the sale price of passes, tickets, dues, or fees of like kind.
AR Code § 26-52-413 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 4 - Exemptions|§ 26-52-413. Products sold to orphans' or children's homes

 All sales to all orphans' homes in this state, or children's homes, which are not operated for profit and whether operated by a church, religious organization, or other benevolent charitable association shall be exempt from the gross receipts or gross proceeds tax, commonly referred to as the sales tax.
AR Code § 26-52-418 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 4 - Exemptions|§ 26-52-418. Out-of-state telephones sent to Arkansas for repairs

 From and after July 1, 1989, the Arkansas gross receipts tax levied by § 26-52-301 et seq. and § 26-52-501 et seq. and all city and county sales taxes shall not be levied against the repair or refurbishing of telephone instruments which are sent into this state for repair or refurbishing and then shipped back to the state of origin.