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 52 - GROSS RECEIPTS TAX (§§ 26-52-101 — 26-52-1601) › Subchapter 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-439 - Livestock reproduction equipment or substances - Definitions

(a)
As used in this section:
(1)
"Livestock" means any mammal the products of which ordinarily are used for food or human consumption;
(2)
"Livestock reproduction equipment" means any of the following used in the reproduction of livestock:
(A)
Nitrogen;
(B)
Nitrogen tanks; or
(C)
Any equipment used to implement the reproduction technique; and
(3)
"Livestock reproduction substance" means any natural or artificial substance used in the reproduction of livestock, including semen or embryos.
(b)
Any livestock reproduction equipment or livestock reproduction substance shall be exempt from the tax imposed by this chapter.
Acts 2005, No. 2168, § 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 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-441 - Natural gas and electricity used in the manufacturing of tires - Definitions

(a)
The gross receipts or gross proceeds derived from the sale of natural gas and electricity used in the manufacturing of tires in this state are exempt from the:
(1)
Gross receipts tax levied by this chapter; and
(2)
Compensating use tax levied by the Arkansas Compensating Tax Act of 1949, §
26-53-101
et seq.
(b)
As used in this section:
(1)
"Manufacturing of tires" means the manufacturing of new motor vehicle tires and does not include the retreading of tires; and
(2)
"Motor vehicle" means any vehicle required to be licensed for highway use under Arkansas law.
(c)
The natural gas and electricity subject to the exemption in this section shall be separately metered from the natural gas and electricity used for any other purpose by the manufacturer or as otherwise established in the rules issued under subsection (d) of this section.
(d)
The Secretary of the Department of Finance and Administration shall promulgate rules for the proper administration of this section.
Amended by Act 2019, No. 910,§ 3858, eff. 7/1/2019.
Acts 2007, No. 548, § 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 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-442 - Thermal imaging equipment

The gross receipts or gross proceeds derived from the sale of thermal imaging equipment purchased by a county government for use by law enforcement aircraft are exempt from the:
(1)
Gross receipts tax levied by this chapter; and
(2)
Compensating use tax levied by the Arkansas Compensating Tax Act of 1949, §
26-53-101
et seq.
Acts 2009, No. 767, § 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 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-443 - Exemption for American Scent Dog Association, Inc

The gross receipts or gross proceeds from the sale of tangible personal property, specified digital products, a digital code, or a service to the American Scent Dog Association, Inc., 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.
Amended by Act 2017, No. 141,§ 33, eff. for tax years beginning on and after 1/1/2018.
Acts 2009, No. 1176, § 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 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-444 - Sales tax holiday - Definitions

(a)
As used in this section:
(1)
"Clothing" means an item of human wearing apparel suitable for general use for which the gross receipts or gross proceeds paid for the item of clothing is less than one hundred dollars ($100);
(2)
"Clothing accessory or equipment" means an incidental item worn on the person or in conjunction with clothing for which the gross receipts or gross proceeds paid for the item of clothing accessory or equipment is less than fifty dollars ($50.00);
(3)
(A)
"Electronic device" includes without limitation:
(i)
A calculator;
(ii)
A cellular phone;
(iii)
A computer mouse;
(iv)
A computer monitor;
(v)
A computer keyboard;
(vi)
A desktop computer;
(vii)
An e-reader;
(viii)
A laptop computer;
(ix)
A printer; and
(x)
A tablet.
(B)
"Electronic device" does not include a:
(i)
Video game console, system, or device;
(ii)
Television;
(iii)
Music or video player; or
(iv)
System, device, or peripheral designed or intended primarily for recreational use;
(4)
"School art supply" means an item commonly used by a student in a course of study for artwork;
(5)
"School instructional material" means written material commonly used by a student in a course of study as a reference and to learn the subject being taught; and
(6)
"School supply" means an item commonly used by a student in a course of study.
(b)
The gross receipts or gross proceeds derived from the sale of the following items 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., every year from 12:01 a.m. on the first Saturday in August and ending at 11:59 p.m. the following Sunday:
(1)
Clothing;
(2)
Clothing accessory or equipment;
(3)
An electronic device;
(4)
School art supply;
(5)
School instructional material; and
(6)
School supply.
(c)
The Department of Finance and Administration shall promulgate rules to implement this section.
Amended by Act 2021, No. 944,§ 1, eff. 7/1/2021.
Acts 2011, No. 757, § 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 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-445 - Kegs used by wholesale manufacturer of beer

The gross receipts or gross proceeds derived from the sale, lease, or rental of a keg that is used to sell beer at wholesale by a wholesale manufacturer of beer 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.
Amended by Act 2017, No. 672,§ 1, eff. 8/1/2017.
Amended by Act 2013, No. 1135,§ 13, eff. 8/16/2013.
Acts 2011, No. 1226, § 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 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-446 - Grain drying and storage facilities - Definition

(a)
As used in this section, "utility" means electricity, liquefied petroleum gas, and natural gas.
(b)
(1)
The gross receipts or gross proceeds derived from the sale of a utility used by a grain drying and storage facility 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.
(2)
A utility sold for a purpose other than the purposes stated in subdivision (b)(1) of this section is subject to the full gross receipts tax levied by this chapter, and the full compensating use tax levied by the Arkansas Compensating Tax Act of 1949, §
26-53-101
et seq.
(c)
(1)
A utility subject to the exemption provided under this section shall be separately metered from a utility used for any other purpose by the taxpayer.
(2)
However, the rules promulgated under subsection (e) of this section may establish additional or alternate requirements for the metering of utilities under this section.
(d)
Before allowing the exemption of a utility under this section, the Secretary of the Department of Finance and Administration may require a seller of a utility to obtain a certificate from the taxpayer in the form prescribed by the secretary, certifying that the taxpayer is eligible for the exemption.
(e)
The secretary shall promulgate rules for the proper administration of this section.
Amended by Act 2019, No. 910,§ 3859, eff. 7/1/2019.
Added by Act 2013, No. 1401,§ 1, eff. 7/1/2014.
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 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-448 - Dental appliances - Definition

(a)
The gross receipts or gross proceeds derived from the sale of a dental appliance to or by a dentist, orthodontist, oral surgeon, maxillofacial surgeon, or endodontist 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.
(b)
As used in this section, "dental appliance" means a dental device that is made for a specific patient, including without limitation a dental implant, orthodontic appliance, retainer, crown, bridge, or denture.
Added by Act 2013, No. 1414,§ 1, eff. 7/1/2014.
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 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-449 - Nonprofit blood donation organizations - Definition

(a)
The gross receipts or gross proceeds from the sale of tangible personal property, specified digital products, a digital code, or a service to a nonprofit blood donation organization 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.
(b)
As used in this section, "nonprofit blood donation organization" means an organization described in
26 U.S.C. § 501(c)(3)
, as it existed on January 1, 2013, that is:
(1)
Operated wholly or in part for the purpose of obtaining, collecting, separating, treating, testing, storing, processing, preparing for transfusing, furnishing, donating, or distributing human blood or parts or fractions of single blood units or products derived from single blood units; and
(2)
Registered as a blood establishment with the United States Food and Drug Administration.
Amended by Act 2017, No. 141,§ 34, eff. for tax years beginning on and after 1/1/2018.
Added by Act 2013, No. 1419,§ 1, eff. 10/1/2013.
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 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-451 - Sales of certain aircraft

(a)
The gross receipts or gross proceeds derived from the sale of an aircraft within the state are exempt from the gross receipts tax levied under this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, §
26-53-101
et seq., if the aircraft is sold by a:
(1)
Person that is the resident of another state to a purchaser that:
(A)
Is a resident of another state; and
(B)
Will base the aircraft outside of the State of Arkansas; or
(2)
Seller located in this state and the aircraft that is sold will be based outside of the State of Arkansas, notwithstanding the fact that possession of the aircraft may be taken in this state for the sole purpose of removing the aircraft from the state under its own power.
(b)
The fact that a purchaser takes possession of an aircraft in this state does not prevent the application of the exemption provided in this section if the purchaser takes possession of the aircraft for the sole purpose of:
(1)
Removing the aircraft from this state under its own power; or
(2)
Locating the aircraft at a maintenance facility in this state for the time period necessary to complete maintenance or modifications to the aircraft if the aircraft is removed from this state upon completion of the maintenance or modifications.
Amended by Act 2021, No. 142,§ 1, eff. 5/1/2021.
Amended by Act 2017, No. 595,§ 1, eff. 3/23/2017.
Added by Act 2015, No. 1182,§ 2, eff. 4/7/2015.
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 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-452 - Washer-extractor used by fire department

The gross receipts or gross proceeds derived from the sale of a washer-extractor required under §
14-284-412
to a fire department or intergovernmental council of a county 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.
Amended by Act 2019, No. 840,§ 1, eff. 10/1/2019.
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 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-453 - Water used in poultry farming - Definition

(a)
As used in this section, "poultry farm" means a facility used for the commercial production of poultry, including without limitation a broiler or turkey grow-out house, laying house, hatching unit, nursery unit, and breeding house.
(b)
(1)
The gross receipts or gross proceeds derived from the sale of water that is used exclusively in the operation of a poultry farm 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.
(2)
Water sold for any purpose other than the purpose stated in subdivision (b)(1) of this section is subject to the full gross receipts tax levied by this chapter and the full compensating use tax levied by the Arkansas Compensating Tax Act of 1949, §
26-53-101
et seq.
(c)
(1)
Water subject to the exemption provided under this section shall be separately metered from water used for any other purpose by the taxpayer.
(2)
However, the rules promulgated under subsection (e) of this section may establish additional or alternate requirements for the metering of water under this section.
(d)
Before allowing the exemption for water under this section, the Secretary of the Department of Finance and Administration may require a water utility to obtain a certificate from the taxpayer in the form prescribed by the secretary, certifying that the taxpayer is eligible for the exemption.
(e)
The secretary shall promulgate rules for the proper administration of this section.
Added by Act 2021, No. 970,§ 1, eff. 10/1/2021.
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 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-454 - Coins, currency, and bullion - Definitions

(a)
As used in this section:
(1)
"Bullion" means a bar, ingot, or coin:
(A)
Manufactured in whole or in part of gold, silver, platinum, or palladium;
(B)
That was or is used solely as a medium of exchange, security, or commodity by any state, the United States Government, or a foreign nation; and
(C)
Sold based on the intrinsic value of the bar, ingot, or coin as a precious metal or collectible item rather than its form or representative value as a medium of exchange; and
(2)
(A)
"Coin or currency" means a coin or currency:
(i)
Manufactured in whole or in part of gold, silver, other metal, or paper;
(ii)
That was or is used solely as a medium of exchange, security, or commodity by any state, the United States Government, or a foreign nation; and
(iii)
Sold based on the intrinsic value of the coin or currency as a precious metal or collectible item rather than its form or representative value as a medium of exchange.
(B)
"Coin or currency" does not include a coin or currency that has been incorporated into jewelry.
(b)
The gross receipts or gross proceeds derived from the sale of coins or currency or bullion 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.
Added by Act 2021, No. 1109,§ 1, eff. 10/1/2021.
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 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456) › Section 26-52-455 - Mortality composting device - Definition

(a)
(1)
As used in this section, "mortality composting device" means a device that:
(A)
Is designed for the purposes of the biological decomposition and stabilization of organic matter under controlled aerobic conditions; and
(B)
Confines the composting materials to a container or receptacle rather than a building or concrete bunker.
(2)
"Mortality composting device" does not include:
(A)
An attachment, accessory, or supplemental component not essential to the operation of the mortality composting device, except when sold as part of an assembled unit;
(B)
A service to maintain or repair a mortality composting device;
(C)
A repair or replacement part used in maintaining or repairing a mortality composting device; or
(D)
Mixing materials or other products used in the process of composting animal carcasses, including without limitation water, oxygen, nitrogen sources used in addition to the purchaser's animal mortalities, and high carbon sources, such as straw, corn stalks, sawdust, woodchips, dry bed pack, litter, and cake.
(b)
The gross receipts or gross proceeds derived from the sale of a new or used mortality composting device to a person engaged in the commercial production of livestock or poultry 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.
Added by Act 2023, No. 534,§ 1, eff. 7/1/2023.
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 5 - RETURNS AND REMITTANCE OF TAX (§§ 26-52-501 — 26-52-523) › Section 26-52-502 - Tax return on basis of cash actually received

(a)
Any person taxable under this chapter doing business wholly or partly on a credit basis may make application to the Secretary of the Department of Finance and Administration for permission to prepare his or her returns on the basis of cash actually received.
(b)
The application shall be granted by the secretary under such rules as the secretary may prescribe.
(c)
Any person making the application shall be taxable on all moneys collected during the taxable period.
Amended by Act 2019, No. 315,§ 2995, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 3865, eff. 7/1/2019.
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 5 - RETURNS AND REMITTANCE OF TAX (§§ 26-52-501 — 26-52-523) › Section 26-52-503 - Discount for early payment

(a)
At the time of transmitting the returns required under this chapter to the Secretary of the Department of Finance and Administration, the taxpayer shall remit with the returns to the secretary ninety-eight percent (98%) of the state tax due under this chapter and ninety-eight percent (98%) of the city and county gross receipts taxes collected by the secretary.
(b)
Failure of the taxpayer to remit the tax on or before the twentieth day of the applicable month shall cause the taxpayer to forfeit his or her claim to the discount, and the taxpayer shall remit to the secretary one hundred percent (100%) of the amount of tax plus any penalty and interest due.
(c)
(1)
(A)
The discount for early payment of state tax shall not exceed one thousand dollars ($1,000) per month for a taxpayer filing monthly gross receipts tax reports.
(B)
A taxpayer filing a tax report on a quarterly, annual, or occasional basis is entitled to the discount for early payment of state tax, which shall not exceed one thousand dollars ($1,000) for each month included in the tax report.
(2)
(A)
The aggregate state tax discount available to a taxpayer who operates more than one (1) permitted business location within this state and who does not file a consolidated monthly gross receipts tax report for all locations shall not exceed one thousand dollars ($1,000) per month.
(B)
In the case of a corporate taxpayer that is a parent corporation and that holds fifty percent (50%) or more of the outstanding shares of one (1) or more corporations that are subsidiaries and that are subject to the tax imposed by this chapter, the aggregate state tax discount available to the parent corporation and all subsidiaries shall not exceed one thousand dollars ($1,000) per month.
(C)
The limitations on the state tax discount under this section apply to early payment of city and county gross receipts taxes collected by the secretary, under the following schedule:
(i)
For the tax year beginning January 1, 2018, the discount shall not exceed five thousand dollars ($5,000);
(ii)
For the tax year beginning January 1, 2019, the discount shall not exceed four thousand dollars ($4,000);
(iii)
For the tax year beginning January 1, 2020, the discount shall not exceed three thousand dollars ($3,000);
(iv)
For the tax year beginning January 1, 2021, the discount shall not exceed two thousand dollars ($2,000); and
(v)
For tax years beginning on and after January 1, 2022, the discount shall not exceed one thousand dollars ($1,000).
Amended by Act 2019, No. 910,§ 3867, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 3866, eff. 7/1/2019.
Amended by Act 2017, No. 1126,§ 1, eff. 8/1/2017.
Acts 1941, No. 386, § 14; 1979, No. 915, § 4; A.S.A. 1947, § 84-1915; Acts 1992 (2nd Ex. Sess.), No. 6, § 1; 2003, No. 747, §§ 2, 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 5 - RETURNS AND REMITTANCE OF TAX (§§ 26-52-501 — 26-52-523) › Section 26-52-505 - Sales of aircraft

(a)
Every person selling new or used aircraft in this state, whether from an established business, under a dealership, as a flying service, or as a private individual, shall obtain and hold a permit as provided in §
26-52-202
and shall make a monthly report and remittance to the Secretary of the Department of Finance and Administration as provided in this chapter, together with copies of invoices, sales tickets, or bills of sale reflecting the date of all sales of aircraft, the purchaser's name and address, the make, year, model, serial number, and gross sales price of each aircraft, and the amount of tax collected from the purchaser.
(b)
When a used aircraft is taken in trade as a credit or part payment on the sale of a new or used aircraft, the tax levied by this chapter and all other gross receipts taxes levied by the state shall be paid on the net difference between the total consideration for the new or used aircraft sold and the credit for the used aircraft taken in trade. However, if the total consideration for the sale of the new or used aircraft is less than two thousand dollars ($2,000), no tax shall be due.
(c)
However, the gross receipts or gross proceeds derived from the sale of new aircraft manufactured or substantially completed within the State of Arkansas shall not be subject to the gross receipts tax when sold by the manufacturer or substantial completer to a purchaser for use exclusively outside this state, notwithstanding the fact that possession may be taken in the state for the sole purpose of removing the aircraft from the state under its own power.
Amended by Act 2019, No. 910,§ 3868, eff. 7/1/2019.
Acts 1959, No. 270, § 1; 1981, No. 377, § 1; A.S.A. 1947, § 84-1929; Acts 1991, No. 3, § 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 5 - RETURNS AND REMITTANCE OF TAX (§§ 26-52-501 — 26-52-523) › Section 26-52-506 - Taxable labor performed for retailer - Collection of tax

(a)
One performing taxable labor for another person who holds a retailer's permit shall not be required to collect and remit sales tax on the labor when the labor is to be charged to, and the sales tax collected from, the ultimate consumer.
(b)
The intent of this section is that labor, under the aforementioned circumstance, be given wholesale status, and that the sales tax on labor be collected only one (1) time by the retailer who collects it from his or her customer.
Acts 1975, No. 282, §§ 1, 2; A.S.A. 1947, §§ 84-1903.2, 84-1903.3; Acts 2007, No. 361, § 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 5 - RETURNS AND REMITTANCE OF TAX (§§ 26-52-501 — 26-52-523) › Section 26-52-507 - Florists transmitting orders

(a)
The gross receipts tax levied by this state shall be due and collected by a florist who transmits an order by telegraph, telephone, or other means of communication for flowers, floral arrangements, potted plants, or any other article common to the florist business for delivery to any other place within or without this state.
(b)
The gross receipts tax collected by the florist transmitting the order by telegraph, telephone, or other means of communication shall be the only tax collected on that order regardless of whether the order originated within or without this state.
(c)
The destination sourcing rules in §
26-52-521
do not apply to the florist transmitting the order by telegraph, telephone, or other means of communication.
Acts 2009, No. 384, § 7.
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 5 - RETURNS AND REMITTANCE OF TAX (§§ 26-52-501 — 26-52-523) › Section 26-52-508 - Collection of tax by sellers or admissions collectors

(a)
The tax levied by this chapter shall be paid to the Secretary of the Department of Finance and Administration by:
(1)
The seller of tangible personal property, specified digital products, or a digital code;
(2)
The seller or collector of admissions to places of amusement, recreational, or athletic events;
(3)
The seller of privileges of access to or the use of amusement, entertainment, athletic, or recreational facilities; and
(4)
Any other person furnishing any service subject to the provisions of this chapter.
(b)
The taxes, penalty, and interest shall at all times constitute a prior, superior, and paramount claim as against the claims of unsecured creditors.
(c)
The seller or person furnishing the taxable service shall collect the tax levied from the purchaser.
(d)
(1)
No tax is due on admission to a place of amusement, entertainment, recreation, or an athletic event for which no consideration is paid.
(2)
No tax is due on the access to or the use of an amusement, entertainment, athletic, or recreational facility for which no consideration is paid.
Amended by Act 2019, No. 910,§ 3869, eff. 7/1/2019.
Amended by Act 2017, No. 141,§ 36, eff. for tax years beginning on and after 1/1/2018.
Acts 1941, No. 386, § 7; A.S.A. 1947, § 84-1908; Acts 2007, No. 154, §§ 5, 6; 2007, No. 181, § 26.
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 5 - RETURNS AND REMITTANCE OF TAX (§§ 26-52-501 — 26-52-523) › Section 26-52-511 - Prepaid funeral contracts

(a)
A person who purchases a prepaid funeral contract may pay gross receipts taxes on the tangible personal property purchased in the prepaid funeral contract on the date the prepaid funeral contract is purchased in lieu of paying the taxes at the time of the person's death.
(b)
The rate of the tax shall be the gross receipts tax rate in effect pursuant to this chapter at the time the prepaid funeral contract is purchased.
(c)
Each prepaid funeral contract shall state the following: "ALL SALES TAXES DUE UNDER THE ARKANSAS GROSS RECEIPTS ACT OF 1941 WHICH ARE NOT PAID IN FULL AS OF THE DATE OF THIS CONTRACT ARE DUE UPON THE DEATH OF THE INDIVIDUAL FOR WHOM THIS CONTRACT IS PURCHASED.".
Acts 1999, No. 598, § 1; 2009, No. 655, § 24.
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 5 - RETURNS AND REMITTANCE OF TAX (§§ 26-52-501 — 26-52-523) › Section 26-52-513 - Sales of motor-driven and all-terrain vehicles

(a)
When any person engaged in the business of selling motor vehicles, motorcycles, motor-driven cycles, three-wheeled all-terrain vehicles, four-wheeled all-terrain vehicles, six-wheeled all-terrain vehicles, or motorized bicycles, sells any motorcycle or motor-driven cycle that is designed or manufactured exclusively for competition or off-road use, or sells any three-wheeled all-terrain vehicle, four-wheeled all-terrain vehicle, six-wheeled all-terrain vehicle, or motorized bicycle, the person shall collect and remit the taxes at the same time and in the same manner as other gross receipts taxes collected by the person.
(b)
However, nothing in this section shall be construed so as to affect the manner in which state and local taxes are collected on motorcycles and motor-driven cycles registered for use on the streets and highways of this state.
Acts 1989, No. 412, § 1; 2007, No. 305, § 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 5 - RETURNS AND REMITTANCE OF TAX (§§ 26-52-501 — 26-52-523) › Section 26-52-514 - Determining total consideration for sale of vehicle - Alternative method

(a)
The Secretary of the Department of Finance and Administration is authorized to adopt an alternative method for determining the total consideration for the sale of new or used:
(1)
Manufactured homes, mobile homes, or modular homes under §
26-52-801
et seq.;
(2)
Aircraft under §
26-52-505
; and
(3)
Motor vehicles, trailers, or semitrailers under §§
26-52-510
and
26-53-126
.
(b)
(1)
The alternative method adopted shall incorporate any generally accepted method of determining the value of the item being sold.
(2)
If the consideration stated by the parties to the sale is less than the value determined by the generally accepted method of valuation, then for purposes of taxation it shall be presumed that the higher figure is the total consideration, unless the taxpayer provides a contract, bill of sale, or other evidence establishing that the true consideration is less than the value determined under the alternative method.
Amended by Act 2019, No. 910,§ 3877, eff. 7/1/2019.
Acts 1991, No. 3, § 8; 2009, No. 655, § 25.
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 5 - RETURNS AND REMITTANCE OF TAX (§§ 26-52-501 — 26-52-523) › Section 26-52-515 - Refund of sales tax on vehicles returned as defective

(a)
The Secretary of the Department of Finance and Administration shall refund to a manufacturer any state and local sales or use tax which the manufacturer refunded to the consumer, lessee, or lessor pursuant to the Arkansas New Motor Vehicle Quality Assurance Act, §
4-90-401
et seq., or other defective vehicle buy-back agreement, if the manufacturer provides to the Department of Finance and Administration:
(1)
A written request for a refund in accordance with §
26-18-507
;
(2)
Evidence that the sales tax was paid when the vehicle was registered;
(3)
Assignment of the tax refund by the taxpayer;
(4)
Proof that the manufacturer refunded the sales tax to the consumer, lessee, or lessor; and
(5)
Such other information as shall be required by the secretary.
(b)
(1)
Claims for refund of sales or use tax under this section shall be subject to the Arkansas Tax Procedure Act, §
26-18-101
et seq., and the Independent Tax Appeals Commission Act, §
26-18-1101
et seq.
(2)
Any claim under subdivision (b)(1) of this section shall be made in writing and filed within three (3) years from the date the vehicle was first registered.
(c)
(1)
When a consumer has tendered a trade-in vehicle toward the purchase of the vehicle which is refunded under the Arkansas New Motor Vehicle Quality Assurance Act, §
4-90-401
et seq., or other defective vehicle buy-back agreement, the consumer may apply to the secretary for a voucher in the amount of the trade-in vehicle's consideration.
(2)
The secretary shall prescribe the forms and other information necessary to issue the voucher.
(3)
In calculating the sales tax due upon registration of a subsequent replacement vehicle, the voucher shall be used to reduce the sales price of the subsequent replacement vehicle.
(4)
The voucher shall be valid for six (6) months from the date of issuance and may only be used by the consumer to whom it was issued.
Amended by Act 2021, No. 593,§ 25, eff. 1/1/2023.
Amended by Act 2019, No. 910,§ 3880, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 3879, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 3878, eff. 7/1/2019.
Acts 1993, No. 285, § 9; 1993, No. 297, § 9.
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 5 - RETURNS AND REMITTANCE OF TAX (§§ 26-52-501 — 26-52-523) › Section 26-52-516 - Refunds for construction of employer-operated childcare facilities - Definition

(a)
A business which operates, or contracts for the operation of, a childcare facility for the primary purpose of providing childcare services to its employees may obtain a refund of the gross receipts tax paid on the purchase of construction materials and furnishings used in the initial construction and equipping of the childcare facility after the facility is licensed pursuant to the Childcare Facility Licensing Act, §
20-78-201
et seq., and is certified as having an appropriate early childhood program pursuant to §
6-45-109
.
(b)
(1)
As used in this section, "childcare facility" means a childcare facility licensed under the Childcare Facility Licensing Act, §
20-78-201
et seq. To qualify as a childcare facility, the childcare facility shall provide an appropriate early childhood program as defined in §
6-45-103
.
(2)
A childcare facility may be operated for the use of one (1) or more employers.
Acts 1995, No. 850, § 3; 2009, No. 655, § 26.
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 5 - RETURNS AND REMITTANCE OF TAX (§§ 26-52-501 — 26-52-523) › Section 26-52-520 - Communication equipment for commercial trucks - Definition

(a)
As used in this section, "such property" means communication equipment or other property installed on commercial trucks or used by the owner to track the location of the truck and to send, receive, or process information to or from the truck.
(b)
It is the intent of the General Assembly that the State of Arkansas should not pursue collection of any claim now pending or the execution of any court order with respect to any such claim for the collection of sales or compensating use taxes upon such property.
(c)
No taxpayer shall have a claim against the State of Arkansas for any sales of compensating use tax previously paid to the State of Arkansas with respect to such property, except for taxes paid under protest on or after July 1, 1996.
Acts 1997, No. 1359, § 31.
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 6 - EQUALIZATION OF TAXES FOR BORDER CITIES AND TOWNS (§§ 26-52-601 — 26-52-607) › Section 26-52-601 - Legislative findings and intent

(a)
(1)
In the passage of this subchapter, the General Assembly is cognizant of the inequities faced by cities and towns in this state and their inhabitants when the cities and towns are divided by a state line from an incorporated city or town in another state in which the tax burden of the citizens of the city or town in the adjoining state is substantially less than the tax burden imposed by the laws of this state upon the citizens of a border city or town in this state.
(2)
The General Assembly is also cognizant that these tax inequities offer inducements to citizens who would otherwise settle in Arkansas and operate businesses in Arkansas to move to the border cities in the adjoining states.
(b)
The passage of this subchapter is designed to establish a method of equalizing the inequities imposed under the tax laws of this state, thereby offering inducements to persons to establish their homes and businesses in the Arkansas border city or town.
Acts 1977, No. 48, § 1; A.S.A. 1947, § 84-1946n.
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 6 - EQUALIZATION OF TAXES FOR BORDER CITIES AND TOWNS (§§ 26-52-601 — 26-52-607) › Section 26-52-602 - Vote to equalize taxes authorized

Whenever any city or town in this state is divided by a street state line from an incorporated city or town in an adjoining state in which the other state does not levy a state income tax, the qualified electors of the Arkansas border city or town may vote to equalize the state taxes paid by citizens in the border city or town in Arkansas with the tax advantages of the citizens of the adjoining city or town in the other state in the manner provided in this subchapter.
Acts 1977, No. 48, § 2; A.S.A. 1947, § 84-1946.
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 6 - EQUALIZATION OF TAXES FOR BORDER CITIES AND TOWNS (§§ 26-52-601 — 26-52-607) › Section 26-52-603 - Benefits of subchapter for individual taxpayers only

This subchapter is intended to exempt only individual taxpayers from the Arkansas income tax and not to provide exemption for corporations or any taxpayers other than individual taxpayers.
Acts 1977, No. 48, § 6; A.S.A. 1947, § 84-1949.
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 6 - EQUALIZATION OF TAXES FOR BORDER CITIES AND TOWNS (§§ 26-52-601 — 26-52-607) › Section 26-52-604 - Individual taxpayers entitled to benefit of subchapter

Any individual taxpayer residing in any border city or town located outside the State of Arkansas shall be entitled to the benefits of the provisions of this subchapter with respect to income derived by any individual taxpayer from employment or business activity engaged in the Arkansas border city upon which income tax is due the State of Arkansas under the provisions of the Income Tax Act of 1929, §
26-51-101
et seq.
Acts 1977, No. 48, § 4; A.S.A. 1947, § 84-1948.
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 6 - EQUALIZATION OF TAXES FOR BORDER CITIES AND TOWNS (§§ 26-52-601 — 26-52-607) › Section 26-52-606 - Election results - Effect

(a)
(1)
In the event a majority of the qualified electors of the Arkansas border city or town voting on the issue at the election vote FOR the imposition of an additional one percent (1%) gross receipts tax on taxable sales in the border city or town, then the additional one percent (1%) tax shall be levied effective January 1 next following the date of the election and thereafter.
(2)
For as long as the additional one percent (1%) gross receipts tax is levied in the city, individuals who are residents of the city shall not be subject to the imposition of the Arkansas income tax, as levied by the Income Tax Act of 1929, §
26-51-101
et seq.
(b)
If a majority of the qualified electors of the Arkansas border city or town shall vote AGAINST the levy of an additional one percent (1%) gross receipts tax in lieu of payment of the state income tax in the city, then the citizens of the city or town shall continue to pay state gross receipts tax and state income tax, as provided by law.
Acts 1977, No. 48, § 3; 1977, No. 177, § 1; A.S.A. 1947, § 84-1947.
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 6 - EQUALIZATION OF TAXES FOR BORDER CITIES AND TOWNS (§§ 26-52-601 — 26-52-607) › Section 26-52-607 - Levy of use tax

In all cities in this state divided by a street state line from an incorporated city or town in an adjoining state which does not impose an income tax that have adopted a one percent (1%) state sales tax pursuant to this subchapter, there is also levied an additional one percent (1%) state use tax which shall be administered and collected as a local tax, and enforced in accordance with the Arkansas Compensating Tax Act of 1949, §
26-53-101
et seq.
Acts 1997, No. 735, § 1; 2007, No. 181, § 30.
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 7 - ECONOMIC INVESTMENT TAX CREDIT ACT (§§ 26-52-701 — 26-52-706) › Section 26-52-701 - [Repealed]

Repealed by Act 2017, No. 465,§ 5, eff. 3/13/2017.
Acts 1985, No. 529, § 1; A.S.A. 1947, § 84-1951; Acts 1999, No. 995, § 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 7 - ECONOMIC INVESTMENT TAX CREDIT ACT (§§ 26-52-701 — 26-52-706) › Section 26-52-702 - [Repealed]

Repealed by Act 2017, No. 465,§ 5, eff. 3/13/2017.
Acts 1985, No. 529, § 2; A.S.A. 1947, § 84-1952; Acts 1997, No. 540, § 55; 1999, No. 995, § 2; 2001, No. 737, § 1; 2001, No. 1065, § 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 7 - ECONOMIC INVESTMENT TAX CREDIT ACT (§§ 26-52-701 — 26-52-706) › Section 26-52-703 - [Repealed]

Repealed by Act 2017, No. 465,§ 5, eff. 3/13/2017.
Acts 1985, No. 529, § 6; A.S.A. 1947, § 84-1956; Acts 1999, No. 995, § 3; 2001, No. 1661, § 8.
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 7 - ECONOMIC INVESTMENT TAX CREDIT ACT (§§ 26-52-701 — 26-52-706) › Section 26-52-704 - [Repealed]

Repealed by Act 2017, No. 465,§ 5, eff. 3/13/2017.
Acts 1985, No. 529, § 3; A.S.A. 1947, § 84-1953; Acts 1999, No. 995, § 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 7 - ECONOMIC INVESTMENT TAX CREDIT ACT (§§ 26-52-701 — 26-52-706) › Section 26-52-705 - [Repealed]

Repealed by Act 2017, No. 465,§ 5, eff. 3/13/2017.
Acts 1985, No. 529, § 4; A.S.A. 1947, § 84-1954; Acts 1997, No. 540, §§ 56-58; 1997, No. 807, § 21; 1999, No. 995, § 5; 2001, No. 737, §§ 2, 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 7 - ECONOMIC INVESTMENT TAX CREDIT ACT (§§ 26-52-701 — 26-52-706) › Section 26-52-706 - [Repealed]

Repealed by Act 2017, No. 465,§ 5, eff. 3/13/2017.
Acts 1985, No. 529, § 5; A.S.A. 1947, § 84-1955; Acts 1997, No. 540, § 59; 1999, No. 995, § 6.
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 8 - CUSTOM MANUFACTURED HOMES (§§ 26-52-801 — 26-52-804) › Section 26-52-801 - Definitions

As used in this subchapter:
(1)
"Acquisition price" means the purchase price of the new manufactured home or modular home to be paid by the purchaser as set forth on the actual invoice or bill of sale, excluding transportation and delivery fees, installation fees, and other items or services that are to be included as part of the final sale of the new manufactured home or modular home by the retailer before the consideration of a trade-in allowance or down payment paid in cash or otherwise;
(2)
"Manufactured home" means a factory-built structure produced in accordance with the National Manufactured Housing Construction and Safety Standards Act of 1974,
42 U.S.C. § 5401
et seq., and designed to be used as a dwelling unit;
(3)
"Mobile home" means a structure built in a factory prior to the enactment of the National Manufactured Housing Construction and Safety Standards Act of 1974,
42 U.S.C. § 5401
et seq., and designed to be used as a dwelling unit; and
(4)
"Modular home" means a factory-built structure produced in accordance to state or local construction codes and standards and designed to be used as a dwelling unit.
Acts 1985, No. 1068, § 1; A.S.A. 1947, § 84-1936.1; Acts 2003, No. 365, § 1; 2005, No. 2254, § 1; 2009, No. 384, § 9.
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 8 - CUSTOM MANUFACTURED HOMES (§§ 26-52-801 — 26-52-804) › Section 26-52-802 - Sale of manufactured homes, modular homes, or mobile homes

(a)
Whether from an established business or by a licensed retailer, every person selling manufactured homes or modular homes in this state shall obtain a permit and report and remit to the Secretary of the Department of Finance and Administration as provided in this chapter, together with:
(1)
Copies of invoices, sales, tickets, or bills of sale reflecting the dates of all sales of the new manufactured homes or modular homes;
(2)
The purchaser's name and address;
(3)
The make, year, model, serial number, and acquisition price of each manufactured home or modular home; and
(4)
If applicable, the amount of tax collected from the purchaser.
(b)
Upon the initial sale of a new manufactured home or modular home, the tax levied by this chapter shall be collected on sixty-two percent (62%) of the acquisition price of the new manufactured home or modular home.
(c)
No tax shall be due on the sale of a mobile home or on a subsequent sale of a manufactured home or modular home, including any tax levied by this chapter or any other gross receipts tax levied by the state.
Amended by Act 2019, No. 910,§ 3894, eff. 7/1/2019.
Acts 1985, No. 1068, § 2; A.S.A. 1947, § 84-1936.2; Acts 2003, No. 365, § 1; 2005, No. 2254, § 1; 2009, No. 384, § 10.