reglab/statecodes huggingface dataset:
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 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 26 - ARKANSAS MAJOR HISTORIC REHABILITATION INCOME TAX CREDIT ACT (§§ 26-51-2601 — 26-51-2607) › Section 26-51-2607 - Application period

(a)
The Division of Arkansas Heritage shall accept applications for Arkansas major historic rehabilitation income tax credits under this subchapter beginning July 1, 2020, and ending June 30, 2030.
(b)
An Arkansas major historic rehabilitation income tax credit approved under an application that was submitted on or before June 30, 2030, may be claimed until it is exhausted or it expires.
Amended by Act 2023, No. 651,§ 1, eff. 8/1/2023.
Added by Act 2019, No. 855,§ 2, eff. 7/24/2019.
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 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 27 - ARKANSAS WOOD ENERGY PRODUCTS AND FOREST MAINTENANCE INCOME TAX CREDIT (§§ 26-51-2701 — 26-51-2704) › Section 26-51-2701 - Title

This subchapter shall be known and may be cited as the "Arkansas Wood Energy Products and Forest Maintenance Income Tax Credit".
Added by Act 2021, No. 594,§ 4, eff. for tax years beginning on or after January 1, 2021.
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 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 27 - ARKANSAS WOOD ENERGY PRODUCTS AND FOREST MAINTENANCE INCOME TAX CREDIT (§§ 26-51-2701 — 26-51-2704) › Section 26-51-2702 - Legislative purpose and intent

The purpose and intent of this subchapter is to increase capacity in the state for the use of sawmill residuals, including sawdust and wood chips, thinnings to maintain a healthy forest, unwanted treetops, and damaged or diseased trees not wanted by sawmills.
Added by Act 2021, No. 594,§ 4, eff. for tax years beginning on or after January 1, 2021.
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 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 28 - RAILROAD MODERNIZATION ACT OF 2021 (§§ 26-51-2801 — 26-51-2804) › Section 26-51-2801 - Title

This subchapter shall be known and may be cited as the "Railroad Modernization Act of 2021".
Added by Act 2021, No. 967,§ 1, eff. for tax years beginning on or after January 1, 2021.
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 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 28 - RAILROAD MODERNIZATION ACT OF 2021 (§§ 26-51-2801 — 26-51-2804) › Section 26-51-2802 - Definitions

As used in this subchapter:
(1)
"Eligible taxpayer" means a railroad that is classified as a Class II or Class III railroad by the United States Surface Transportation Board; and
(2)
"Railroad track maintenance expenditures" means gross expenditures for maintenance, reconstruction, or replacement of railroad track, including without limitation roadbed, bridges, industrial leads and side track, and related track structures, to the extent the expenditures are on railroad track that:
(A)
Is located in the state;
(B)
Is owned or leased by an eligible taxpayer; and
(C)
Existed as of July 28, 2021.
Added by Act 2021, No. 967,§ 1, eff. for tax years beginning on or after January 1, 2021.
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 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 28 - RAILROAD MODERNIZATION ACT OF 2021 (§§ 26-51-2801 — 26-51-2804) › Section 26-51-2803 - Tax credit - Transferability

(a)
(1)
Subject to the limitation stated in subdivision (a)(2) of this section, there is allowed an income tax credit against the income tax imposed by this chapter in an amount equal to fifty percent (50%) of an eligible taxpayer's railroad track maintenance expenditures.
(2)
The amount of the income tax credit allowed an eligible taxpayer under this subsection shall not exceed the product of:
(A)
Five thousand dollars ($5,000); and
(B)
The number of miles of railroad track owned or leased within the state by the eligible taxpayer at the close of the taxable year.
(b)
The amount of the income tax credit under this section that may be claimed by a taxpayer in a tax year shall not exceed the amount of income tax due by the taxpayer.
(c)
Any unused income tax credit under this section may be carried forward for five (5) consecutive tax years following the tax year in which the income tax credit was earned.
(d)
(1)
The income tax credit allowed under this section may be transferred:
(A)
By written agreement to a taxpayer subject to the income tax imposed by this chapter; and
(B)
At any time during the five (5) years following the year the income tax credit was originally earned by the eligible taxpayer.
(2)
The written agreement required for a transfer under this subsection shall:
(A)
Be filed jointly by the transferor and the transferee with the Department of Finance and Administration within thirty (30) days of the transfer; and
(B)
Contain the following information:
(i)
The name, address, and taxpayer identification number for the transferor and the transferee;
(ii)
The amount of the income tax credit being transferred;
(iii)
The year the income tax credit was originally earned by the eligible taxpayer under this section; and
(iv)
The remaining tax years for which the income tax credit may be claimed.
Added by Act 2021, No. 967,§ 1, eff. for tax years beginning on or after January 1, 2021.
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 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 28 - RAILROAD MODERNIZATION ACT OF 2021 (§§ 26-51-2801 — 26-51-2804) › Section 26-51-2804 - Rules

(a)
The Department of Finance and Administration may adopt rules to implement and administer this subchapter and to enable the certification of the income tax credit amount earned by each eligible taxpayer.
(b)
The Department of Commerce shall adopt rules to:
(1)
Permit verification of an eligible taxpayer's railroad track maintenance expenditures for purposes of claiming the income tax credit allowed under this subchapter;
(2)
Provide for the approval of railroad track maintenance expenditures before a project commences; and
(3)
(A)
Provide for a certificate of verification upon the completion of a project that uses railroad track maintenance expenditures.
(B)
The certificate of verification provided for by rule under this subsection shall satisfy all requirements of the Department of Finance and Administration pertaining to the eligibility of the person claiming an income tax credit under this subchapter.
Added by Act 2021, No. 967,§ 1, eff. for tax years beginning on or after January 1, 2021.
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 1 - GENERAL PROVISIONS (§§ 26-52-101 — 26-52-111) › Section 26-52-101 - Title

This chapter shall be known and cited as the "Arkansas Gross Receipts Act of 1941".
Acts 1941, No. 386, § 1; A.S.A. 1947, § 84-1901; Acts 2003, No. 1273, § 3.
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 1 - GENERAL PROVISIONS (§§ 26-52-101 — 26-52-111) › Section 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.
Acts 1941, No. 386, § 17; A.S.A. 1947, § 84-1917n.
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 1 - GENERAL PROVISIONS (§§ 26-52-101 — 26-52-111) › Section 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.
Acts 1941, No. 386, § 8; A.S.A. 1947, § 84-1909.
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 1 - GENERAL PROVISIONS (§§ 26-52-101 — 26-52-111) › Section 26-52-105 - Administration - Rules

(a)
The administration of this chapter is vested in and shall be exercised by the Secretary of the Department of Finance and Administration.
(b)
The secretary shall promulgate rules and prescribe forms for the proper enforcement of this chapter.
Amended by Act 2019, No. 315,§ 2990, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 3818, eff. 7/1/2019.
Acts 1941, No. 386, § 15; 1979, No. 401, § 48; A.S.A. 1947, § 84-1916.
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 1 - GENERAL PROVISIONS (§§ 26-52-101 — 26-52-111) › Section 26-52-106 - Cost of administration of chapter - Distribution of surplus annually

(a)
The administration cost of this chapter shall not exceed three percent (3%) of the actual revenues collected.
(b)
If any funds appropriated for the administration of this chapter shall remain in the hands of the Secretary of the Department of Finance and Administration at the end of each fiscal year that shall not have been actually used in the administration of this chapter, then the funds shall be remitted by the secretary to the Treasurer of State for distribution in the same manner and for the same purposes provided for in §
26-52-107
.
Amended by Act 2019, No. 910,§ 3819, eff. 7/1/2019.
Acts 1941, No. 386, § 16; A.S.A. 1947, § 84-1917.
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 1 - GENERAL PROVISIONS (§§ 26-52-101 — 26-52-111) › Section 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.
Amended by Act 2019, No. 910,§ 3820, eff. 7/1/2019.
Acts 1941, No. 386, § 18, as added by Acts 1953, No. 118, § 32(A); A.S.A. 1947, § 84-1918.
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 1 - GENERAL PROVISIONS (§§ 26-52-101 — 26-52-111) › Section 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.
Amended by Act 2019, No. 910,§ 3821, eff. 7/1/2019.
Acts 1991, No. 535, § 1.
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 1 - GENERAL PROVISIONS (§§ 26-52-101 — 26-52-111) › Section 26-52-110 - [Repealed]

Amended by Act 2019, No. 910,§ 3822, eff. 7/1/2019.
Repealed by Act 2019, No. 822,§ 18, eff. 7/1/2019.
Amended by Act 2017, No. 141,§ 12, eff. for tax years beginning on and after 1/1/2018.
Amended by Act 2017, No. 141,§ 11, eff. for tax years beginning on and after 1/1/2018.
Amended by Act 2013, No. 1135,§ 12, eff. 8/16/2013.
Acts 2011, No. 1001, § 1.
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 1 - GENERAL PROVISIONS (§§ 26-52-101 — 26-52-111) › Section 26-52-111 - Remote sellers and marketplace facilitators

(a)
A remote seller or a marketplace facilitator that sells or facilitates the sale of tangible personal property, taxable services, a digital code, or specified digital products for delivery into Arkansas shall collect and remit the applicable sales tax levied under this chapter or the applicable compensating use tax levied under the Arkansas Compensating Tax Act of 1949, §
26-53-101
et seq., if in the previous calendar year or in the current calendar year, the remote seller or the marketplace facilitator had aggregate sales of tangible personal property, taxable services, digital codes, or specified digital products subject to Arkansas sales or use tax within this state or delivered to locations within this state exceeding:
(1)
One hundred thousand dollars ($100,000); or
(2)
Two hundred (200) transactions.
(b)
A sale made through a marketplace facilitator:
(1)
Is a sale of the marketplace facilitator for purposes of determining whether a person satisfies the criteria stated in subsection (a) of this section; and
(2)
Is not a sale of the marketplace seller for purposes of determining whether a person satisfies the criteria stated in subsection (a) of this section.
(c)
The requirement to collect and remit sales or use tax under this section shall not be applied retroactively.
(d)
This section does not affect or impair the:
(1)
Obligation of a purchaser in this state to remit use tax on any applicable transaction in which the seller does not collect and remit sales or use tax;
(2)
Obligation of a seller, when the seller is transacting business in the state and a point-of-sale tax is collected on the transaction, to remit all state and local taxes on any applicable transaction in which the seller provides goods or furnishes services within the state; or
(3)
Ability of a state entity to immediately collect the taxes described in subdivision (d)(2) of this section.
(e)
(1)
The Department of Finance and Administration shall audit a marketplace facilitator solely for sales made by marketplace sellers and facilitated by the marketplace facilitator.
(2)
The department shall not audit marketplace sellers for sales facilitated by a marketplace facilitator except to the extent the marketplace facilitator seeks relief from liability under subsection (f) of this section.
(f)
(1)
A marketplace facilitator is relieved of liability under this section for failure to collect and remit the correct amount of tax under this section to the extent that the failure was due to incorrect or insufficient information given to the marketplace facilitator by the marketplace seller.
(2)
This subsection does not apply if the marketplace facilitator and the marketplace seller are related.
Added by Act 2019, No. 822,§ 19, eff. 7/1/2019.
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 2 - PERMITS (§§ 26-52-201 — 26-52-210) › Section 26-52-201 - Permit required

(a)
It shall be unlawful for any taxpayer to transact business within this state prior to issuance and receipt of an Arkansas gross receipts tax permit from the Secretary of the Department of Finance and Administration.
(b)
A separate permit for each business location must be obtained from the secretary.
(c)
This permit shall be in addition to all other permits required by this Code.
(d)
Any taxpayer who engages in business without a permit, or after a permit has been suspended, shall be subject to the provisions and sanctions set forth in the Arkansas Tax Procedure Act, §
26-18-101
et seq.
(e)
The secretary is authorized to establish types and classifications of Arkansas gross receipts tax permits, including without limitation special permits for taxpayers whose principal line of business does not include the retail selling of tangible personal property, specified digital products, or a digital code or the performing of taxable services.
Amended by Act 2019, No. 910,§ 3824, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 3823, eff. 7/1/2019.
Amended by Act 2017, No. 141,§ 13, eff. for tax years beginning on and after 1/1/2018.
Acts 1941, No. 386, §§ 12, 19; A.S.A. 1947, §§ 84-1913, 84-1919; Acts 1987, No. 372, § 1; 1995, No. 835, § 4.
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 2 - PERMITS (§§ 26-52-201 — 26-52-210) › Section 26-52-202 - Application for permit

(a)
Every taxpayer shall file with the Secretary of the Department of Finance and Administration an application for a gross receipts tax permit to conduct the taxpayer's business, setting forth such information as the secretary may require.
(b)
(1)
The application shall be signed by the owner of the business as a natural person or in the case of a corporation by a legally constituted officer of the corporation.
(2)
However, a seller that registers electronically shall not be required to provide a written signature.
(c)
A taxpayer is permitted to file an application through an agent if the registration is filed with the secretary and is made in writing.
Amended by Act 2019, No. 910,§ 3826, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 3825, eff. 7/1/2019.
Acts 1941, No. 386, § 12; A.S.A. 1947, § 84-1913; Acts 1987, No. 372, § 1; 2003, No. 1273, § 5.
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 2 - PERMITS (§§ 26-52-201 — 26-52-210) › Section 26-52-203 - Fee deposit or bond required

(a)
The Secretary of the Department of Finance and Administration shall require prior to the issuance of any new Arkansas gross receipts tax permit the payment of a nonrefundable fee of fifty dollars ($50.00), which shall be remitted with each new application for a permit.
(b)
All persons doing a retail business in this state, which business is subject to the provisions of this chapter, who do not have a permanent domicile in this state, shall make a sufficient cash deposit or sufficient bond with the secretary to cover their annual sales tax before doing business in this state or before receiving a permit to do business in this state as provided in §
26-52-201
.
(c)
All revenues derived from the fees imposed by this section shall be deposited into the State Treasury as nonrevenue receipts credited to the State Central Services Fund for use by the Revenue Division of the Department of Finance and Administration.
Amended by Act 2019, No. 910,§ 3827, eff. 7/1/2019.
Acts 1941, No. 386, §§ 12, 13; A.S.A. 1947, §§ 84-1913, 84-1914; Acts 1987, No. 372, § 1; 1993, No. 620, § 1.
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 2 - PERMITS (§§ 26-52-201 — 26-52-210) › Section 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.
Acts 1941, No. 386, § 12; A.S.A. 1947, § 84-1913; Acts 1987, No. 372, § 1.
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 2 - PERMITS (§§ 26-52-201 — 26-52-210) › Section 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.
Acts 1941, No. 386, § 12; A.S.A. 1947, § 84-1913; Acts 1987, No. 372, § 1.
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 2 - PERMITS (§§ 26-52-201 — 26-52-210) › Section 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.
Acts 1941, No. 386, § 12; A.S.A. 1947, § 84-1913.
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 2 - PERMITS (§§ 26-52-201 — 26-52-210) › Section 26-52-207 - Discontinuance of business - Unpaid taxes

(a)
(1)
Any taxpayer operating under a permit as provided in this subchapter, upon discontinuance of business by sale or otherwise, shall return the permit to the Secretary of the Department of Finance and Administration for cancellation together with a remittance of any unpaid or accrued taxes.
(2)
Failure to surrender a permit and pay any and all accrued taxes shall be sufficient cause for the secretary to refuse the issuance of any permit in the future to the taxpayer to engage in or transact any other business in this state.
(3)
In the case of a sale of any business, the tax shall be deemed to be due at the time of the sale of the fixtures and equipment incident to the business and shall constitute a lien against the stock and the fixtures and equipment in the hands of the purchaser thereof or any other third party until the tax is paid.
(b)
The secretary shall not issue a permit to continue or conduct the business to the purchaser of the business until all tax claims due in the State of Arkansas under this section have been settled and paid.
Amended by Act 2019, No. 910,§ 3829, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 3828, eff. 7/1/2019.
Acts 1941, No. 386, § 12; A.S.A. 1947, § 84-1913; Acts 1987, No. 372, § 1.
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 2 - PERMITS (§§ 26-52-201 — 26-52-210) › Section 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., and the Independent Tax Appeals Commission Act, §
26-18-1101
et seq.
Amended by Act 2021, No. 593,§ 24, eff. 1/1/2023.
Acts 1941, No. 386, § 12; A.S.A. 1947, § 84-1913; Acts 1987, No. 372, § 1.
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 2 - PERMITS (§§ 26-52-201 — 26-52-210) › Section 26-52-210 - Automatic expiration of permit

(a)
(1)
(A)
The gross receipts tax permit of any taxpayer shall automatically expire when the taxpayer has filed twelve (12) consecutive monthly reports reporting zero (0) sales.
(B)
(i)
The Secretary of the Department of Finance and Administration shall notify the taxpayer in writing that the gross receipts tax permit has expired.
(ii)
Within thirty (30) days after the date of the notice, the taxpayer shall return the permit to the secretary.
(2)
This section does not apply to a permit that is issued under §
26-52-201(e)
to a taxpayer whose principal line of business does not include the retail selling of tangible personal property, specified digital products, or a digital code or the performing of taxable services.
(b)
(1)
Any taxpayer who has been notified that his or her gross receipts tax permit will expire may petition the secretary to retain the taxpayer's gross receipts tax permit if the taxpayer reasonably expects to engage in business within the twelve-month period immediately following the notification.
(2)
The secretary may allow a taxpayer to retain the taxpayer's gross receipts tax permit if the taxpayer demonstrates to the secretary's satisfaction that the taxpayer will require a gross receipts tax permit within the following twelve (12) months to engage in business.
Amended by Act 2019, No. 910,§ 3831, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 3830, eff. 7/1/2019.
Amended by Act 2017, No. 141,§ 14, eff. for tax years beginning on and after 1/1/2018.
Acts 1999, No. 1031, § 1.
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 26-52-303 - Border cities or towns - Tax rate - Exemptions

(a)
The rate of tax shall be one percent (1%) above the state sales tax rate as levied by the General Assembly, by initiatives enacted by the people of the State of Arkansas, and by amendments to the Arkansas Constitution if:
(1)
An Arkansas city or incorporated town is divided by a state line from an incorporated city or town in an adjoining state;
(2)
The city or town in the adjoining state is of greater population than the Arkansas city or town;
(3)
A tax imposed in the adjoining state is in the nature of a selective sales tax or limited to specific items as a special excise tax; and
(4)
The border city has voted to levy an additional one-percent gross receipts tax in the city in lieu of paying state income taxes by individuals who are residents of the city as authorized by §
26-52-601
et seq.
(b)
With respect to a motor vehicle sold in any such city or incorporated town, the exemption authorized in this section shall be applicable only to a motor vehicle sold to and registered by a bona fide resident of such an Arkansas city or incorporated town and shall not be applicable to a motor vehicle sold to a nonresident.
(c)
(1)
The Secretary of the Department of Finance and Administration shall require any person claiming this exemption to file a sworn statement in writing that the person is a resident of that city or incorporated town and such other information as the secretary may determine is necessary to establish the residence of the person.
(2)
Upon conviction, a person filing a false statement or otherwise falsely obtaining or assisting another person to falsely obtain the benefits of the exemption authorized in this section is guilty of a violation and shall be fined in a sum of not less than one hundred dollars ($100) nor more than five hundred dollars ($500).
Amended by Act 2019, No. 910,§ 3832, eff. 7/1/2019.
Acts 1941, No. 386, § 4; 1957, No. 158, § 1; 1957, No. 233, § 1; 1961, No. 252, § 1; 1965, No. 122, § 1; 1971, No. 214, § 2; 1979, No. 401, § 48; 1983 (1st Ex. Sess.), No. 63, § 1; A.S.A. 1947, §§ 84-1903.1, 84-1904; Acts 1991, No. 3, § 2; 1995, No. 1008, § 3; 1999, No. 1492, § 5; 2003, No. 1273, § 7; 2009, No. 655, § 12.
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 26-52-304 - Tax levied on sales of computer software and maintenance of computer hardware - Definitions

(a)
The excise tax levied by this chapter and by any act supplemental thereto, is levied on gross receipts or gross proceeds received from the following:
(1)
(A)
Sales of computer software, including prewritten computer software, which shall be taxed as sales of tangible personal property.
(B)
As used in this section:
(i)
"Computer" means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions;
(ii)
(a)
"Computer software" means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task.
(b)
"Computer software" does not include software that is delivered electronically or by load and leave;
(iii)
"Computer software maintenance contract" means a contract that obligates a vendor of computer software to provide a customer with future updates or upgrades to computer software or support services with respect to computer software, or both;
(iv)
"Delivered electronically" means delivered to the purchaser by means other than tangible storage media;
(v)
"Electronic" means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities;
(vi)
"Load and leave" means delivery to the purchaser by use of a tangible storage media in which the tangible storage media is not physically transferred to the purchaser; and
(vii)
"Prewritten computer software" means computer software, including prewritten upgrades, that is not designed and developed by the author or other creator to the specifications of a specific purchaser; and
(2)
Service of repairing or maintaining computer equipment or hardware in any form.
(b)
The gross receipts or gross proceeds derived from the sale of a computer software maintenance contract are not taxable.
Acts 1983 (1st Ex. Sess.), No. 88, §§ 1, 3; A.S.A. 1947, §§ 84-1903.5, 84-1903.5n; Acts 2007, No. 181, § 12; 2009, No. 384, § 4; 2009, No. 655, § 13; 2011, No. 291, § 10.
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 26-52-305 - 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.
Amended by Act 2017, No. 141,§ 18, eff. for tax years beginning on and after 1/1/2018.
Acts 1973, No. 182, § 6; A.S.A. 1947, § 84-1937.
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 26-52-306 - 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.
Acts 1941, No. 386, § 4; 1949, No. 405, § 1; A.S.A. 1947, § 84-1904.
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 26-52-307 - Contractors as consumer users

(a)
(1)
Sales of services, specified digital products, digital codes, and tangible personal property, including materials, supplies, and equipment, made to contractors who use them in the performance of a contract are declared to be sales to consumers or users and not sales for resale.
(2)
Subsequent transfers of title or possession of the property used in the performance of a contract by contractors are not subject to the tax imposed by this chapter.
(b)
Provided that, if the performance of a contract or any portion thereof by a contractor constitutes the performance of a taxable service under the terms of §
26-52-301(3)
, then the entire gross proceeds or gross receipts derived from the performance of the taxable services, including the sale or transfer of title or possession of any materials or supplies used or consumed in performing the taxable services shall be subject to the tax imposed by this chapter.
(c)
Contractors shall be entitled to receive a gross receipts tax credit, tax offset, or refund for any gross receipts tax or use tax paid on materials or supplies used or consumed by them which become a part of real estate in performing taxable services.
Amended by Act 2017, No. 141,§ 19, eff. for tax years beginning on and after 1/1/2018.
Acts 1941, No. 386, § 3; 1945, No. 64, § 1; 1959, No. 260, § 1; 1977, No. 500, § 1; A.S.A. 1947, § 84-1903; Acts 1995, No. 835, § 3.
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 26-52-308 - Receipts from certain coin-operated machines taxed

(a)
Every person engaged in the business of owning, operating, or leasing coin-operated pinball machines, coin-operated music machines, coin-operated mechanical games, and all other similar devices, shall:
(1)
Obtain and hold a permit as provided by this chapter; and
(2)
Make a monthly report and remittance of gross receipts tax of three percent (3%) of the gross receipts or gross proceeds derived from the operation or use of coin-operated pinball machines, coin-operated music machines, coin-operated mechanical games, and similar devices.
(b)
(1)
The provisions of this section shall be cumulative to the provisions of this chapter.
(2)
The purpose of this section is that the gross receipts tax levied by this chapter shall apply to gross receipts or gross proceeds derived from the operation or use of coin-operated pin-ball machines, coin-operated music machines, coin-operated mechanical games, and all other similar devices.
Acts 1963, No. 265, §§ 1, 2, 4; A.S.A. 1947, §§ 84-1930, 84-1930n, 84-1932.
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 26-52-314 - Prepaid calling service and prepaid wireless calling service - Definitions

(a)
Sales of a prepaid calling service or a prepaid wireless calling service and the recharge of a prepaid calling service or a prepaid wireless calling service shall be subject to the Arkansas 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.
(b)
As used in this subchapter:
(1)
"Prepaid calling service" means the right to exclusively access a telecommunication service, which must be paid for in advance and which enables the origination of calls using an access number or authorization code, whether manually or electronically dialed and that is sold in predetermined units or dollars of which the number declines with use in a known amount;
(2)
"Prepaid telephone calling card" or "prepaid authorization number" means the exclusive purchase of telephone or telecommunications services, paid for in advance, which enables the origination of calls using an access number or authorization code, whether manually or electronically dialed;
(3)
"Prepaid wireless calling service" means a telecommunication service that provides the right to utilize a mobile wireless service as well as other nontelecommunications services, including the download of a digital product delivered electronically and content and ancillary services, which must be paid for in advance and sold in predetermined units or dollars of which the number declines with use in a known amount; and
(4)
"Recharge" means the purchase of additional telephone or telecommunication services for a previously purchased prepaid calling service or prepaid wireless calling service.
(c)
(1)
A sale of a prepaid calling service or a prepaid wireless calling service or the recharge of a prepaid calling service or a prepaid wireless calling service is subject to gross receipts tax at the point of sale by the retail vendor.
(2)
If the sale or recharge of a prepaid calling service or a prepaid wireless calling service does not take place at the retail vendor's place of business, it shall be sourced in accordance with §
26-52-521(b)
.
(d)
The gross receipts tax levied by this section on the sale of a prepaid calling service or a prepaid wireless calling service and the recharge of a prepaid calling service or a prepaid wireless calling service shall be due on all such sales occurring on or after July 1, 1999.
(e)
The Secretary of the Department of Finance and Administration shall promulgate rules to implement this section.
Amended by Act 2019, No. 910,§ 3833, eff. 7/1/2019.
Amended by Act 2013, No. 538,§ 2, eff. 8/16/2013.
Acts 1999, No. 1348, § 2; 2007, No. 181, § 44; 2007, No. 827, § 221.
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 26-52-316 - Services subject to tax - Definitions

(a)
The gross proceeds or gross receipts derived from the following services are subject to this chapter:
(1)
Wrecker and towing services;
(2)
Collection and disposal of solid wastes;
(3)
The cleaning of parking lots and gutters;
(4)
Dry cleaning and laundry services;
(5)
Industrial laundry services;
(6)
Body piercing, tattooing, and electrolysis services;
(7)
Pest control services;
(8)
Security and alarm monitoring services;
(9)
Boat storage and docking fees;
(10)
The furnishing of camping spaces or trailer spaces at public or privately owned campgrounds, except for federal campgrounds, on less than a month-to-month basis;
(11)
Locksmith services; and
(12)
Pet grooming and kennel services.
(b)
As used in this section:
(1)
(A)
"Locksmith services" means repairing, servicing, or installing locks and locking devices, whether the locks and locking devices are:
(i)
Incorporated into real property;
(ii)
Incorporated into tangible personal property; or
(iii)
Separate and apart from other property.
(B)
"Locksmith services" also includes unlocking locks or locking devices for another person.
(C)
"Locksmith services" shall not include the initial installation of locks by a contractor in new construction; and
(2)
(A)
"Solid wastes" means all putrescible and nonputrescible wastes in solid or semisolid form, including without limitation yard or food waste, waste glass, waste metals, waste plastics, wastepapers, waste paperboard, and all other solid or semisolid wastes resulting from industrial, commercial, agricultural, community, and residential activities.
(B)
"Solid wastes" does not include saltwater, drilling fluids, hydraulic fracturing fluids, produced water, pit water, pit mud, and similar materials produced or generated from oil, gas, or other natural resource exploration and development activities except to the extent the materials described in this subdivision (b)(2)(B) are actually disposed of in a landfill permitted under the Arkansas Solid Waste Management Act, §
8-6-201
et seq., in which case only the landfill disposal fee shall be subject to tax.
Amended by Act 2015, No. 1126,§ 1, eff. 10/1/2015.
Acts 2003 (2nd Ex. Sess.), No. 107, § 7; 2009, No. 1274, §§ 1, 2.
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 26-52-318 - Heavy equipment - Definition

(a)
As used in this section, "heavy equipment" means:
(1)
Asphalt pavers;
(2)
Boring machines;
(3)
Bulldozers;
(4)
Cable plows;
(5)
Compaction equipment;
(6)
Concrete pavers;
(7)
Cranes;
(8)
Crawler tractors and loaders;
(9)
Demolition equipment;
(10)
Earth movers;
(11)
Excavators;
(12)
Loader backhoes;
(13)
Motor graders;
(14)
Portable air compressors;
(15)
Rock drills;
(16)
Rough terrain fork lifts;
(17)
Scrapers;
(18)
Skid-steer loaders;
(19)
Trenchers;
(20)
Wheel loaders; or
(21)
Any other equipment determined by the Secretary of the Department of Finance and Administration to be heavy equipment.
(b)
The gross receipts tax levied under this chapter on the sale of new or used heavy equipment shall be collected, reported, and remitted by the heavy equipment dealer.
(c)
A heavy equipment dealer shall file a quarterly report with the Department of Finance and Administration identifying all sales of heavy equipment that are exempt from the gross receipts tax levied in this chapter, including without limitation the:
(1)
Name and address of the purchaser;
(2)
Item purchased;
(3)
Invoice number;
(4)
Amount of sales or use tax paid; and
(5)
Basis for the exemption.
Amended by Act 2019, No. 910,§ 3840, eff. 7/1/2019.
Acts 2005, No. 1693, § 1; 2009, No. 682, § 1.
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 26-52-320 - Portable toilets and associated services

(a)
The excise tax levied by this chapter and the Arkansas Compensating Tax Act of 1949, §
26-53-101
et seq., is levied on the gross receipts or gross proceeds derived from the following:
(1)
The lease or rental of a portable toilet on a long-term or short-term basis; and
(2)
Any service associated with the lease or rental of a portable toilet provided by the lessor or otherwise, including without limitation:
(A)
Pumping;
(B)
Recharging with chemicals;
(C)
Disinfecting;
(D)
Cleaning;
(E)
Deodorizing;
(F)
Refilling toilet paper;
(G)
General maintenance or repair;
(H)
Pick-up or delivery; or
(I)
Any other related service.
(b)
The gross receipts or gross proceeds derived from the sale of a portable toilet purchased for subsequent rental or lease may be purchased 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., pursuant to §
26-52-401(12)
.
(c)
The Secretary of the Department of Finance and Administration may promulgate rules to implement this section.
Amended by Act 2019, No. 910,§ 3843, eff. 7/1/2019.
Acts 2007, No. 368, § 1.
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 26-52-321 - Fishing guide services

(a)
The excise tax levied by this chapter and the Arkansas Compensating Tax Act of 1949, §
26-53-101
et seq., is levied on the gross receipts or gross proceeds derived from a fishing guide service provided as a part of a guided fishing trip if the fishing guide service is purchased in conjunction with the sale or lease of taxable tangible personal property by the person providing the fishing guide service, including without limitation:
(1)
A boat or a boat motor;
(2)
Fish bait; or
(3)
Meals.
(b)
The Secretary of the Department of Finance and Administration shall promulgate rules to implement this section.
Amended by Act 2019, No. 910,§ 3844, eff. 7/1/2019.
Acts 2007, No. 1011, § 1.
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 26-52-322 - Withdrawals from stock - Definition

(a)
As used in this section, "withdrawal from stock" means the withdrawal or use of goods, wares, merchandise, or tangible personal property from an established business or from the stock in trade of the established reserves of an established business for consumption or use in the established business or by any other person.
(b)
(1)
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., are levied on a withdrawal from stock.
(2)
For purposes of calculating the gross receipts tax or the compensating use tax under subdivision (b)(1) of this section, the gross receipts or gross proceeds for a withdrawal from stock is:
(A)
The value of the goods, wares, merchandise, or tangible personal property withdrawn if the goods, wares, merchandise, or tangible personal property:
(i)
Were withdrawn for consumption or use in the established business; or
(ii)
Are alcoholic beverages or tobacco products; or
(B)
Zero dollars ($0.00) if the goods, wares, merchandise, or tangible personal property, other than alcoholic beverages or tobacco products, were withdrawn for consumption or use by a:
(i)
Nonprofit organization described in
26 U.S.C. § 501(c)(3)
, as it existed on January 1, 2019;
(ii)
Public educational institution;
(iii)
Nonprofit church; or
(iv)
Private individual who has suffered damage or loss as the result of a natural disaster if:
(a)
The private individual receiving the goods, wares, merchandise, or tangible personal property resides in an area of the state that the Governor has officially declared to be a disaster area; and
(b)
A representative of the established business provides a sworn affidavit to the Department of Finance and Administration with the report required under §
26-52-501
describing in detail the goods, wares, merchandise, or tangible personal property withdrawn and the disaster area in which each recipient of the withdrawn goods, wares, merchandise, or tangible personal property resides.
(c)
The Secretary of the Department of Finance and Administration may promulgate rules to implement this section.
Amended by Act 2019, No. 583,§ 1, eff. 10/1/2019.
Amended by Act 2019, No. 910,§ 3845, eff. 7/1/2019.
Acts 2009, No. 384, § 5.