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 53 - COMPENSATING OR USE TAXES (§§ 26-53-101 — 26-53-303) › Subchapter 1 - ARKANSAS COMPENSATING TAX ACT OF 1949 (§§ 26-53-101 — 26-53-150) › Section 26-53-107 - Additional taxes levied

(a)
(1)
In addition to the excise tax levied upon the privilege of storing, using, distributing, or consuming tangible personal property, specified digital products, a digital code, and taxable services within this state by this subchapter, there is levied an excise tax of one percent (1%) upon all tangible personal property, specified digital products, digital codes, and taxable services subject to the tax levied in this subchapter except for food and food ingredients that are taxed under §
26-53-145
and except for used motor vehicles, trailers, and semitrailers that are taxed under §
26-53-150
.
(2)
The tax shall be collected, reported, and paid in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of state compensating taxes.
(b)
(1)
In addition to the excise tax levied upon the privilege of storing, using, distributing, or consuming tangible personal property, specified digital products, a digital code, and taxable services within the state by this subchapter, there is levied an excise tax of one-half of one percent (0.5%) upon all tangible personal property, specified digital products, digital codes, and taxable services subject to the tax levied in this subchapter except for food and food ingredients that are taxed under §
26-53-145
and except for used motor vehicles, trailers, and semitrailers that are taxed under §
26-53-150
.
(2)
The tax shall be collected, reported, and paid in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of Arkansas compensating taxes.
(c)
(1)
There is levied an additional excise tax of one-half of one percent (0.5%) upon all tangible personal property, specified digital products, digital codes, and taxable services subject to the tax levied by this subchapter except for food and food ingredients that are taxed under §
26-53-145
and except for used motor vehicles, trailers, and semitrailers that are taxed under §
26-53-150
.
(2)
The tax shall be collected, reported, and paid in the same manner and at the same time as is prescribed by this subchapter for the collection, reporting, and payment of Arkansas compensating taxes.
(d)
(1)
There is levied an additional excise tax of seven-eighths of one percent (0.875%) upon all tangible personal property, specified digital products, digital codes, and taxable services subject to the tax levied by this subchapter except for food and food ingredients that are taxed under §
26-53-145
and except for used motor vehicles, trailers, and semitrailers that are taxed under §
26-53-150
.
(2)
The tax shall be collected, reported, and paid in the same manner and at the same time as is prescribed by this subchapter for the collection, reporting, and payment of Arkansas compensating taxes.
Amended by Act 2021, No. 1013,§ 6, eff. 1/1/2022.
Amended by Act 2017, No. 141,§ 48, eff. for tax years beginning on and after 1/1/2018.
Acts 1983 (1st Ex. Sess.), No. 63, § 2; A.S.A. 1947, § 84-3105.4; Acts 1989, No. 817, § 2; 1991, No. 3, § 3; 1999, No. 1492, § 4; Acts 2000 (2nd Ex. Sess.), Nos. 1 and 2, § 9; 2003, No. 1273, § 17; 2003 (2nd Ex. Sess.), No. 107, §§ 3, 4; 2007, No. 110, § 6.