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 26-52-518 - Special events - Definitions

(a)
As used in this section:
(1)
"Person" means a person as defined in §
26-52-103
;
(2)
"Promoter" or "organizer" means a person who organizes or promotes a special event which results in the rental, occupation, or use of any structure, lot, tract of land, motor vehicle, sample or display case, table, or any other similar items for the exhibition and sale of tangible personal property by special events vendors;
(3)
(A)
"Special event" means an entertainment, amusement, recreation, or marketing event which occurs at a single location on an irregular basis and where tangible personal property is sold.
(B)
The special events shall include, but are not limited to:
(i)
Auto shows;
(ii)
Boat shows;
(iii)
Gun shows;
(iv)
Knife shows;
(v)
Home shows;
(vi)
Craft shows;
(vii)
Flea markets;
(viii)
Carnivals;
(ix)
Circuses;
(x)
Bazaars;
(xi)
Fairs; and
(xii)
Art or other merchandise displays or exhibits.
(C)
The special events shall not include:
(i)
A county, district, or state fair;
(ii)
The four states livestock show that has been approved under the rules of the Arkansas Livestock and Poultry Commission to receive state funds; or
(iii)
(a)
A public school fundraising event sponsored by a parent teacher organization, a parent teacher association, or a similar organization if the:
(1)
Ticket sales to the fundraising event are sold by public school personnel, students, parents of students, and community volunteers and businesses; and
(2)
Gross proceeds from the ticket sales are used to directly assist the public school in fulfilling its mission of educating children.
(b)
As used in this subdivision (a)(3)(C)(iii), "public school" means any school operated by a public school district or any open-enrollment public charter school, as defined in §
6-23-103
; and
(4)
"Special event vendor" means a person making sales of tangible personal property at a special event within the State of Arkansas and who is not permitted under §
26-52-201
et seq.
(b)
Special event vendors shall collect sales tax from purchasers of tangible personal property, specified digital products, or a digital code and remit the tax daily, along with a daily sales tax report, to the promoter or organizer.
(c)
Promoters or organizers of special events shall register for sales tax collection with the Secretary of the Department of Finance and Administration and shall provide to special event vendors special event sales tax reporting forms and any other information which may be required by the secretary.
(d)
Special event vendors shall file daily special event sales tax reports with organizers or promoters during the special event and remit daily sales tax due along with the daily report.
(e)
Within thirty (30) days following the conclusion of the special event, the organizer or promoter shall forward all daily reports and payments to the Department of Finance and Administration along with a completed sales tax report combining all taxable sales and sales tax due.
(f)
(1)
Promoters and organizers shall not be liable for unreported taxes of special event vendors.
(2)
Promoters and organizers shall be liable for their failure to remit to the secretary sales taxes which are remitted to them by special event vendors.
(3)
Promoters and organizers shall be subject to applicable penalty and interest impositions.
Amended by Act 2021, No. 972,§ 1, eff. 7/1/2021.
Amended by Act 2021, No. 873,§ 2, eff. 7/1/2021.
Amended by Act 2019, No. 315,§ 2997, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 3886, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 3885, eff. 7/1/2019.
Amended by Act 2017, No. 141,§ 38, eff. for tax years beginning on and after 1/1/2018.
Acts 1995, No. 370, § 1; 1997, No. 137, § 1; 1997, No. 1256, § 1.