Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 52 - GROSS RECEIPTS TAX (§§ 26-52-101 — 26-52-1601) › Subchapter 3 - IMPOSITION OF TAX (§§ 26-52-301 — 26-52-324) › Section 26-52-302 - Additional taxes levied

(a)
(1)
In addition to the excise tax levied upon the gross proceeds or gross receipts derived from all sales by this chapter, except for food and food ingredients that are taxed under §
26-52-317
and except for used motor vehicles, trailers, and semitrailers that are taxed under §
26-52-324
, there is levied an excise tax of one percent (1%) upon all taxable sales of property, specified digital products, digital codes, and services subject to the tax levied in this chapter.
(2)
This tax shall be collected, reported, and paid in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of all other Arkansas gross receipts taxes.
(3)
In computing gross receipts or gross proceeds as defined in §
26-52-103
, a deduction shall be allowed for bad debts resulting from the sale of tangible personal property.
(b)
(1)
In addition to the excise tax levied upon the gross proceeds or gross receipts derived from all sales by this chapter, except for food and food ingredients that are taxed under §
26-52-317
and except for used motor vehicles, trailers, and semitrailers that are taxed under §
26-52-324
, there is hereby levied an excise tax of one-half of one percent (0.5%) upon all taxable sales of property, specified digital products, digital codes, and services subject to the tax levied in this chapter.
(2)
This tax shall be collected, reported, and paid in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of all other Arkansas gross receipts taxes.
(3)
However, in computing gross receipts or gross proceeds as defined in §
26-52-103
, a deduction shall be allowed for bad debts resulting from the sale of tangible personal property.
(c)
(1)
Except for food and food ingredients that are taxed under §
26-52-317
and except for used motor vehicles, trailers, and semitrailers that are taxed under §
26-52-324
, there is levied an additional excise tax of one-half of one percent (0.5%) upon all taxable sales of property, specified digital products, digital codes, and services subject to the tax levied by this chapter.
(2)
The tax shall be collected, reported, and paid in the same manner and at the same time as is prescribed by this chapter, for the collection, reporting, and payment of Arkansas gross receipts taxes.
(d)
(1)
Except for food and food ingredients that are taxed under §
26-52-317
and except for used motor vehicles, trailers, and semitrailers that are taxed under §
26-52-324
, there is levied an additional excise tax of seven-eighths of one percent (0.875%) upon all taxable sales of property, specified digital products, digital codes, and services subject to the tax levied by this chapter.
(2)
The tax shall be collected, reported, and paid in the same manner and at the same time as prescribed by this chapter, for the collection, reporting, and payment of Arkansas gross receipts taxes.
Amended by Act 2021, No. 1013,§ 2, eff. 1/1/2022.
Amended by Act 2017, No. 141,§ 17, eff. for tax years beginning on and after 1/1/2018.
Acts 1971, No. 214, § 2; 1979, No. 401, § 48; 1983 (1st Ex. Sess.), No. 63, § 1; A.S.A. 1947, § 84-1903.1; Acts 1991, No. 3, § 1; 1999, No. 1492, § 3; 2000 (2nd Ex. Sess.), Nos. 1 and 2, § 8; 2003 (2nd Ex. Sess.), No. 107, § 1; 2007, No. 110, § 4.