reglab/statecodes huggingface dataset:
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.97-006 - Amended Gross Receipts Regulation GR-53(G) - Restaurant Supplies

Current through Register Vol. 49, No. 6, June, 2024
The Director of the Department of Finance and Administration
				and the Commissioner of Revenue determine that Gross Receipts Tax Regulation
				GR-53(G) should be amended to read as follows:
GR-53(G) Restaurant Supplies:
1. As a general rule, gross receipts derived
			 from the sale of the following items to restaurants are exempt as sales for
			 resale: paper, plastic and Styrofoam cups used for dispensing beverages, the
			 paper and plastic lids for such cups; paper and plastic bowls, paper boats,
			 boxes and containers used for dispensing food items, and the wrappers for such
			 bowls, boats and boxes and containers.
2. Gross receipts derived from the sale of
			 the following items purchased by restaurants are not exempt as a sale for
			 resale: paper plates; paper and plastic straws and stirrers; plastic tableware
			 and utensils; paper napkins; paper sacks; and premoistened
			 towelettes.
3. Gross receipts
			 derived from the sale of toys which are included as a component part of a
			 children's meal are exempt as sales for resale when those toys are purchased by
			 the restaurant.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.97-009 - Gross Receipts Regulations - GR-9(C) Service Contracts, Maintenance Agreements & Extended Warranties; GR-12(D) Exemption for Rental Motor Vehicles; and GR-20(C)(E) and (G) Long-Term Lease of Vehicles.

Current through Register Vol. 49, No. 6, June, 2024
REGULATION
These amendments to the Arkansas Gross Receipts Tax Regulations
				are necessary in order to properly implement and enforce Act 1076 of 1997 which
				became effective on August 1.1997.
I.
Gross Receipts Regulation GR-9(C) is amended to read as follows:
"C. Service Contracts, Maintenance
			 Agreements, & Extended Warranties
1. Sales
			 tax shall apply to the gross receipts derived from the sale of contracts,
			 including service contracts, maintenance agreements and extended warranties,
			 which in whole or in part provide for the future performance of or payment for
			 services which are subject to gross receipts tax. The seller of the contract
			 must collect and remit the tax due on the sale of the contract except when the
			 contract is sold simultaneously with a motor vehicle in which case the
			 purchaser of the vehicle shall pay sales tax on the purchase of the contract at
			 the time of vehicle registration.
2. Sales tax shall not be collected from the
			 consumer on labor or parts used in the performance of services covered by a
			 taxable service contract, maintenance agreement or extended warranty.
3. Examples:
a. Consumer purchases a new vehicle and an
			 extended warranty at the same time. When customer registers the vehicle, he
			 will pay sales tax on the purchase price of the vehicle and the purchase price
			 of the extended warranty. Service and parts provided under the warranty will
			 not be subject to sales tax.
b.
			 Consumer purchases a new computer and a service contract. The seller of the
			 computer collects sales tax on the purchase price of the computer and the
			 service contract. Service and parts provided under the warranty will not be
			 subject to sales tax.
4.
			 If the seller of a taxable contract allows the purchaser to pay for the
			 contract in monthly or other periodic installments, then the seller may report
			 and remit sales tax on the periodic payments.
5. Emergency Regulation 1996-4 is repealed
			 effective July 31, 1997. This amendment is effective on August 1,
			 1997."
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.97-010 - Gross Receipts Regulation - GR-12 Used Motor Vehicles Registered by Vehicle Dealers

Current through Register Vol. 49, No. 6, June, 2024
REGULATION
This regulation is necessary in order to properly implement and
				administer Act 998 of 1997 which became effective on August 1, 1997 and to
				administer Ark. Code Ann.§
								26-52-510(f)
				10(f)
Arkansas Gross Receipts Regulation GR-12 is amended to add a
				new section to read-as-fiallows:
G.
			 USED MOTOR VEHICLES REGISTERED BY VEHICLE DEALERS
1. Act 998 of 1997 prohibits used motor
			 vehicle dealers from assigning a motor vehicle using the Manufacturer's
			 Statement of Origin (MSO). Used vehicle dealers are required to apply for title
			 and registration to the vehicle before it may be transferred.
2. Ark. Code Ann. §
									26-52-510(f)
			 permits any motor vehicle dealer who has purchased a used motor vehicle for
			 resale to register the vehicle for the sole purpose of obtaining a certificate
			 of title to the vehicle without payment of gross receipts tax. No license plate
			 is issued with this registration and the vehicle may not be operated upon the
			 highway without a dealer's plate.
3. A used motor vehicle dealer may apply for
			 title and registration to a vehicle which is assigned to the dealer on the
			 vehicle's MSO without payment of gross receipts tax provided that §
									26-52-510(f)
			 otherwise applies to the transaction.
4. "Used motor vehicle" is defined as any
			 motor vehicle which has previously been sold, bargained, exchanged, given away
			 or the title thereto transferred from the person or corporation who first took
			 title from the manufacturer, importer, dealer, or agent of the manufacturer or
			 importer, or that is so used as to have become which is commonly known as a
			 secondhand or previously owned motor vehicle, In the event of a transfer
			 reflected on the statement of origin (MSO) from the original franchise dealer
			 to any other dealer, individual, or corporation other than a franchise dealer
			 of the same make of vehicle, the vehicle shall be considered a used motor
			 vehicle.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.97-011 - Regulation 1997-5 - Motor Vehicle Registration

Current through Register Vol. 49, No. 6, June, 2024
The Director of the Arkansas Department of Finance and
				Administration, acting in his capacity as the Commissioner of Motor Vehicles,
				and the Commissioner of Revenue, acting in his capacity as the Director's agent
				responsible for the administration of the Permanent Automobile Licensing
				Program, hereby promulgates the following emergency regulation. This regulation
				is necessary to timely implement the provisions of Act 974 of 1997 which
				adopted a streamlined vehicle registration procedure. This regulation is
				promulgated as an emergency regulation, as authorized by Ark. Code Ann. §
								25-15-204(b).
				The statutory authority for the promulgation of this regulation is found at
				Ark. Code Ann. §
								27-14-1020
				and Section 19 of Act 974 of 1997.
REGULATION
			 1997-5
(1) In order to assure
			 the implementation of Act 974 of 1997 within the time frames set by law, the
			 Streamlined Registration Steering Committee, established by the Department of
			 Finance and Administration, shall have the authority to review and authorize
			 advance expenditures made by the counties which are directly related to, and
			 required for implementation of the Act.
(2) "Advance expenditures" are essential
			 expenditures made by the counties to implement Act. 974 of 1997 before the
			 Systems Inventory Team of the Streamlined Registration Steering Committee has
			 completed the county systems inventory.
(3) Eligible advance expenditures are to be
			 limited to those costs incurred for computer hardware and software,
			 programming, systems and data conversation, and implementation. Expenditures
			 for improvements to real property, such as upgrading electrical service or
			 installing raised flooring to facilitate computerization are not
			 eligible.
(4) Any county wishing to
			 make advance expenditures must submit a proposal to the Streamlined
			 Registration Steering Committee prior to incurring any obligations. Proposals
			 should be submitted by letter to Mr. Fred Porter, Administrator of the Office
			 of Motor Vehicles, P. O. Box 1272, Little Rock, Arkansas 72203. The proposal
			 must describe the goods or services to be purchased, state the estimated costs,
			 and explain the need for the expenditures. Written notice of both approved and
			 disapproved expenditures will be provided to the counties.
Upon delivery of the approved goods or services, invoices for
				payment must be submitted to the committee for review and approval before
				payment will be made. Approved expenditures are to be forwarded by the
				committee to the Revenue Services Division, Office of Financial and Management
				Services for payment from funds appropriated for such expenditures.
(5) Questions should be directed
			 to Mr. Porter at the address shown above or by calling (501)
			 682-4630.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.97-012 - Regulation 1997-6 - Federal Driver's Privacy Act

Current through Register Vol. 49, No. 6, June, 2024
1.
(a) Ark.
			 Code Ann. §27-14&-412(a)(l) currently provides that all records of the
			 Office of Motor Vehicle (OMV) relating to vehicle titles, registration and
			 license plates are open to public inspection unless otherwise deemed
			 confidential. The Federal Driver's Privacy Act (
			 18
			 U.S.C. §
										2721 ) which becomes effective on
			 September 13,1997 generally prohibits the disclosure of personal information
			 from such records in the absence of state procedures providing each vehicle
			 registrant the opportunity to prohibit disclosure of his or her registration
			 information. Because Arkansas law does not currently allow registrants such an
			 opportunity, all personal information contained in registration records as well
			 as identification cards issued by the Office of Driver Services is prohibited
			 from release except for permissible uses listed below.
(b) "Personal information" means information
			 that identifies an individual, including the individual's photograph, social
			 security number, name, address (excluding zip code), telephone number and
			 medical or disability information.
(c) This regulation applies to any
			 individual, organization or entity except for vehicles registered to the State
			 of Arkansas and any state agencies.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.97-014 - Regulation 1997-3 - Standard Mileage Rate For Income Tax purposes

Current through Register Vol. 49, No. 6, June, 2024
The Commissioner of Revenue, pursuant to his authority under
				Ark. Code Ann. §
								26-18-301 and
				Ark. Code Ann. §
								26-51-423(a)(3)
				(Supp. 1995), does hereby issue the following regutation .This regutation
				supersedes Revenue Division Regulation 1997-1.
The optional standard mileage rate, for use by employees or
				self employed individuals in computing the income tax deductible costs of
				operating passenger automobiles owned by them for business purposes, is thirty
				one and one-half cents (31.50) per mile.
The optional mileage rate for use by individuals in computing
				the income tax deductible costs of operating passenger automobiles owned by
				them for a charitable organization is twelve cents (12¢) per mile.
The optional standard mileage rate for business use of a
				vehicle by a rural mail carrier is forty seven and one-quarter cents (47.25¢)
				per mile.
The optional standard mileage rate allowed in computing the
				cost of operating a car where transportation expenses are deductible as a
				medical expense is 10 cents (10¢) per mile.
The mileage rate stated above shall be in effect beginning on
				and after January 1, 1997.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.98-001 - Regulation 1997-7 -Application For Commercial Driver's License

Current through Register Vol. 49, No. 6, June, 2024
This regulation is necessary in order to properly implement and
				administer Ark. Code Ann.§
								27-16-903
				and Ark. Code Ann.§
								27-23-101
				et. seq.
APPLICATION FOR COMMERCIAL DRIVER'S LICENSE
1. The Office of Driver Services shall cancel
			 any application for a commercial driver's license or suspend any commercial
			 driver's license for a minimum of sixty (60) days upon determining one or more
			 of the following:
(a) any fraud by the driver
			 in making application for the license;
(b) failure of the driver to give all
			 required information on the application for the license;
(c) failure of the driver to submit correct
			 information on the application;
(d)
			 discovery that the driver is not eligible for license under Title 27 of
			 Arkansas Code Annotated;
(e)
			 failure of the driver to pay any required fees for licensing.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.98-002 - Emergency Amendment to Regulation GR-3(C) - Manufacturers' Buydowns

Current through Register Vol. 49, No. 6, June, 2024
Arkansas Gross Receipts Tax Regulation GR-3(C) is amended to
				add two new paragraphs, to be paragraphs (4)(a) and (4)(b), to read as
				follows:
"(4)
(a) Manufacturers' buydowns shall not be
			 considered a part of the gross proceeds or gross receipts paid by consumers for
			 products on which buydowns have been paid. The provisions of this regulation do
			 not affect sales of property involving the use of manufacturer's or retailer's
			 coupons. Sales involving the use of such coupons shall be governed by Gross
			 Receipts Tax Regulation GR-18.
(b)
			 For purposes of this regulation, a "buydown" is a cash payment made to a
			 retailer by a manufacturer as an incentive to the retailer to reduce the retail
			 price of the manufacturer's products for the purpose of increasing sales of
			 such products. A buydown is a transaction between the manufacturer and the
			 retailer, to which the consumer is not a party."
Issued and hereby effective this
23th
day of
Feb
1998 in the City of Little Rock,
				Arkansas.
FINDING OF IMMINENT PERIL AND STATEMENT OF REASONS
The use of "buydowns" have become a popular selling incentive
				within this state. Buydowns are cash payments from the manufacturer to a
				retailer which allow the retailer to sell a particular product at a lower
				price. Buydowns are frequently used by manufacturers instead of issuing
				manufacturers' coupons. Retailers are confused about how sales tax is to be
				collected from a consumer if the selling price of an item is reduced based upon
				the buydown received by the retailer from the manufacturer. These buydowns
				occur solely between the manufacturer and retailer and should not be considered
				part of the taxable gross receipts paid by the ultimate consumer for the
				manufacturer's product.
Because retailers are confused concerning how to treat buydowns
				for sales tax purposes, some retailers are collecting sales tax from their
				customers on the value of any buydown while others do not. As a result, some
				consumers will be charged an excessive amount of sales tax on the sale of such
				products. Therefore, the Director of the Department of Finance and
				Administration and the Commissioner of Revenue find that a state of imminent
				peril exists requiring the issuance of the attached amendment to Gross Receipts
				Tax Regulation GR-3(C) on an emergency basis. This regulation is necessary to
				clarify this issue and to prevent taxpayers from collecting an improper or
				excessive amount of sales tax from their customers.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.98-007 - Amendment to Gross Receipts Tax Regulation GR-13 - Special Rules for New and Used Motor Vehicle, Trailer and Semi-Trailer Dealers.

Current through Register Vol. 49, No. 6, June, 2024
Arkansas Gross Receipts Tax Regulation GR-13 is hereby amended
				to read as follows:
"SPECIAL RULES FOR NEW AND USED MOTOR VEHICLE, TRAILER AND
				SEMITRAILER DEALERS:
1. New and used
			 car dealers shall be entitled to purchase parts and accessories exempt as sales
			 for resale if the dealer is in the business of using the parts for
			 reconditioning or rebuilding dealer-owned motor vehicles for subsequent sale.
			 The dealer must hold a retail sales tax permit. The separate sale of parts or
			 accessories by the dealer to consumers is subject to tax and shall be collected
			 and reported by the dealer.
2. New
			 and used car dealers shall be entitled to purchase services performed on
			 dealer-owned vehicles exempt as a sale for resale if the dealer is purchasing
			 the services solely and exclusively to prepare the vehicle for sale and the
			 service enhances the value of the vehicle. For example, the repairing of
			 windshields, dents, scratches, radiators, engines and car detailing would be
			 exempt as a sale for resale if the service enhanced the value of the vehicle.
			 The sale for resale exemption is available only for services performed on
			 vehicles held for resale. All other services performed for the dealership will
			 remain taxable.
3. Car dealers
			 which are purchasing parts, accessories or services as a sale for resale must
			 satisfy the requirements found in Regulation 53."
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.98-008 - Gross Receipts Tax Regulation GR 12.1 - Sales Tax Credit for Selling a Used Vehicle

Current through Register Vol. 49, No. 6, June, 2024
Pursuant to the authority vested in the Commissioner of Revenue
				by Ark. Code Ann. §
								26-18-301 and
				in compliance therewith, the Commissioner of Revenue of the Arkansas Department
				of Finance and Administration does hereby promulgate the following regulation
				for the enforcement and administration of Sections 1 and 3 of Act 1232 of
				1997.
1. EFFECTIVE DATE. This
			 regulation shall be effective as of January 1, 1998.
2. PURPOSE. This regulation is promulgated to
			 implement and clarify the allowance of a sales tax credit for the sale of a
			 used vehicle when the proceeds from such a sale are applied toward the purchase
			 price of another vehicle.
3.
			 DEFINITIONS
(A) "Consumer" shall mean any
			 private individual, business, organization or association.
(B) "Vehicle" shall mean an automobile,
			 truck, motorcycle (registered for highway use), trailer and
			 semitrailer.
(C) "Sale" shall mean
			 the transfer of title to a used vehicle by a consumer (the seller) to another
			 individual or business enterprise (the buyer) in exchange for cash or the
			 equivalent of cash, such as a check or money order. A sale does not occur, and
			 therefore no credit will be allowed, when the title to a damaged vehicle is
			 transferred by a consumer to an insurance company in exchange for a cash
			 settlement paid by the insurance company.
(D) "Trade-in" shall mean a vehicle is taken
			 by a seller as a credit or partial payment on the sale of another
			 vehicle.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.98-009 - Gross Receipts Regulation GR-7.1 - Facsimile Transmissions

Current through Register Vol. 49, No. 6, June, 2024
Pursuant to his authority under Ark. Code Ann. §§
								26-18-301 and
				26-19-108, the
				Director of the Arkansas Department of Finance and Administration promulgates
				the following regulation. This regulation is to be read in conjunction with the
				previous regulations and laws of the Department and this State.
GR 7.1
FACSIMILE (FAX)
			 TRANSMISSIONS
A. The gross receipts or
			 gross proceeds derived from charges for the receipt and delivery of incoming
			 facsimiles are not subject to gross receipts tax.
B. The paper on which the FAX is received is
			 an item of tangible personal property which is deemed incidental to the
			 telephone transmission of the message. Gross receipts tax is to be paid by the
			 seller on any paper or other items purchased for use to deliver the FAX
			 transmission to the ultimate consumer.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.98-010 - Gross Receipts Regulation GR-11.1 - Sale of Postage Stamps

Current through Register Vol. 49, No. 6, June, 2024
Pursuant to his authority under Ark. Code Ann. §§
								26-18-301 and
				26-19-108, the
				Director of the Arkansas Department of Finance and Administration promulgates
				the following regulation. This regulation is to be read in conjunction with the
				previous regulations and laws of the Department and this State.
GR 11.1 SALE OF POSTAGE STAMPS
A. Postage stamps sold at face value in the
			 same manner as the United States Postal Service are not subject to gross
			 receipts tax.
B. Postage stamps
			 sold at more than face value are subject to gross receipts tax. Gross receipts
			 tax shall be collected on the entire gross receipts for the sale of postage
			 stamps sold at more than face value.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.98-011 - Amendment to Gross Receipts Regulation GR-3(C) - Manufacturers' Buydowns

Current through Register Vol. 49, No. 6, June, 2024
Arkansas Gross Receipts Tax Regulation GR-3(C) is amended to
				add two new paragraphs, to be paragraphs (4)(a) and (4)(b), to read as
				follows;
"(4)
(a) Manufacturers' buydowns shall not be
			 considered a part of the gross proceeds or gross receipts paid by consumers for
			 products on which buydowns have been paid. The provisions of this regulation do
			 not affect sales of property involving the use of manufacturer's or retailer's
			 coupons. Sales involving the use of such coupons shall be governed by Gross
			 Receipts Tax Regulation GR-18.
(b)
			 For purposes of this regulation, a "buydown" is a cash payment made to a
			 retailer by a manufacturer as an incentive to the retailer to reduce the retail
			 price of the manufacturer's products for the purpose of increasing sales of
			 such products. A buydown is a transaction between the manufacturer and the
			 retailer, to which the consumer is not a party."
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.98-015 - Emergency Regulation 1998-5 -- Cigarette Stamps and Border Zone Sales

Current through Register Vol. 49, No. 6, June, 2024
A. DEFINITIONS. As
			 used in this regulation, unless the context otherwise requires:
1. "Border zone retailer" means a cigarette
			 retailer whose place of business is located within the State of Arkansas and
			 which is:
a. within three hundred feet (300')
			 of the Arkansas state line,
b.
			 within a city that adjoins the Arkansas state line,
c. in any city which is separated only by a
			 navigable river from a city which adjoins the Arkansas state line, or
d. in a city with a population of 5,000 or
			 more that adjoins a city in another state, which city is divided only by the
			 Arkansas state line and also has a population of 5,000 or more.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.98-016 - Amendment to Arkansas Gross Receipts Regulation GR-21 - "5. Carpenters"

Current through Register Vol. 49, No. 6, June, 2024
These amendments to the Arkansas Gross Receipts Regulations are
				necessary in order to properly implement and enforce Ark. Code Ann. §
								26-52-301
				and are promulgated pursuant to the authority vested in the Director of the
				Department of Finance and Administration and the Commissioner of Revenue by Act
				386 of 1941 and Act 401 of 1979.
Gross Receipts Regulation GR-21 (E) is amended to add a new
				paragraph to be paragraph 5 to read as follows:
5.
Carpenters
.
a. The installation, repair or replacement of
			 custom or standard sized cabinets, shelves or other built in furnishings which
			 become affixed to real property, are not taxable services. A person who builds
			 cabinets, shelves or other built in furnishings either on-site or off-site and
			 installs these items for the customer is a contractor. Contractors are required
			 to either pay tax to their suppliers on their purchases of materials or
			 self-assess tax on the purchase price of property withdrawn from their stock or
			 inventory for use.
b. If the
			 contractor installs prefabricated cabinets, shelves or other built in
			 furnishings or a partially fabricated cabinet or other item from an inventory
			 of prefabricated items he maintains, the contractor should self-assess tax as a
			 withdrawal from inventory (stock) on the retail price of the cabinets, shelves
			 or furnishings installed.
c. A
			 cabinet maker who builds and sells either prefabricated or custom made
			 cabinets, shelves or other furnishings and does not install these items is a
			 retail seller and must collect and remit sales tax on the retail value of the
			 item. "
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.98-017 - Amendment to Gross Receipts Regulation GR-43

Current through Register Vol. 49, No. 6, June, 2024
This amendment to Gross Receipts Tax Regulation GR-43 is
				adopted under the provisions of Ark. Code Ann. §
								25-15-204,
				Ark. Code Ann. §
								26-18-101 et
				seq. and Ark. Code Ann. §
								26-52-101 et
				seq. This amendment is necessary to properly administer Ark. Code Ann. §
								26-52-101
				et.seq. Gross Receipts Regulation GR-43 is amended to read as follows:
"A. The gross receipts or gross proceeds
			 derived from the sale of bagging, packaging and tie materials sold to, and used
			 by, cotton gins in Arkansas for packaging and tying, or for packaging or tying
			 baled cotton in Arkansas are exempt from the tax. The gross receipts or gross
			 proceeds derived from the sale of twine which is used in production of tomato
			 crops in Arkansas are exempt from the tax.
B. The gross receipts or gross proceeds
			 derived from the sale of cotton, seed cotton, lint cotton, or baled cotton,
			 whether the cotton is compressed or not, are exempt from this tax.
C. The gross receipts or gross proceeds
			 derived from the sale of cotton seed in its original condition are exempt from
			 the tax.
D. The gross receipts or
			 gross proceeds derived from the sale of seed to be used in the commercial
			 production of any agricultural product, or in the commercial producdon of any
			 agricultural seed are exempt from the tax. Also, the gross receipts or gross
			 proceeds derived from the sale of seedlings used in the commercial production
			 of timber are exempt from tax. For purposes of this subsection the term
			 "commercial producdon" means that the purchaser of the seed or seedling is
			 engaged in the business of growing agricultural products, including the
			 production of timber.
E. The term
			 'agricultural' means operations engaged in for the production of food, fiber,
			 timber, sod or nurseryman products."
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.98-018 - Amendment to Gross Receipts Regulation GR-45

Current through Register Vol. 49, No. 6, June, 2024
This amendment to Gross Receipts Tax Regulation GR-45 is
				adopted under the provisions of Ark. Code Ann. §
								25-15-204,
				Ark. Code Ann. §
								26-18-101 et
				seq. and Ark. Code Ann. §
								26-52-101 et
				seq. This amendment is necessary to properly administer Ark. Code Ann.§
								26-52-101 et
				seq. Gross Receipts Regulation GR-45 is amended to read as follows:
" A. The gross receipts or gross proceeds
			 derived from sales of agricultural fertilizer, agricultural limestone, and
			 agricultural chemicals are exempt from the tax. The term "agricultural
			 chemicals" includes, but is not limited to agricultural pesticides and
			 agricultural herbicides; and vaccines, medications and medicinal preparations
			 used in treating livestock and poultry. Pesticides and herbicides used in and
			 around poultry and other animal houses and agricultural chemicals and
			 fertilizers used in the commercial production of timber are exempt.
B. The gross receipts or gross proceeds
			 derived from sales of feedstuffs used in growing and producing livestock or
			 poultry for commercial production in Arkansas are exempt from the
			 tax.
C. For purposes of this
			 regulation, the following definitions shall apply:
1. The term 'feedstuffs' shall mean processed
			 or unprocessed grains, mixed or unmixed grains; whole or ground hay; whole or
			 ground straw; hulls, whether mixed with other materials or not; and food
			 supplements, including hormones, antibiotics, vitamins, minerals and
			 medications ingested by poultry or livestock. Food supplements need not be
			 nutritious or for medicinal purposes.
2. The term 'livestock' includes cattle,
			 horses, mules, sheep, hogs, and any other animals kept for commercial use or
			 profit.
3. The term 'agricultural'
			 means operations engaged in for the production of food, fiber, timber, sod or
			 nurseryman products."
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.98-022 - Amendment to Regulations - Economic Development of Arkansas Fund Commission

Current through Register Vol. 49, No. 6, June, 2024
8.
General approval Standards and Criteria
: In the review
			 and consideration of financial assistance applications, consideration shall be
			 given to the following general and non-exclusive:
(a)
Compliance With
			 Laws
.The applicant must possess all legal rights and privileges
			 necessary for Project commencement and operation.
(b)
Eligibility
. The
			 applicant and proposed Project must be determined to be eligible for the
			 financial assistance.
(c)
Local Need
. The Project must be found to be needed in
			 the area to be served and must be served and must be found to be sufficient, as
			 proposed, or reflect satisfactory progress toward serving such needs. In no
			 event may funds be used to bypass service currently being provided by the
			 natural gas utility.
(d)
Project Feasibility
. The proposed Project must appear
			 to be feasible from a technical standpoint. In the case of a natural gas
			 project, the utility's contribution shall not exceed the company's investment
			 criteria or similar policies and/or procedures.
(e)
Statewide Needs and Public
			 Interest
. Consideration shall be given to the relationship between
			 the proposed Project and the overall development needs within the State of
			 Arkansas as well as to whether the proposed Project, if constructed, will serve
			 the public interest and welfare.
(f) Priority shall be given to projects which
			 can demonstrate:
(1) A specific industry-
			 committed and demonstrated to be capable of providing new jobs to the
			 community. The more definite Jobs to be created, the more likely the project
			 will be funded.
(2) A firm
			 commitment from the industry to locate or expand if the poject is approved by
			 the Commission.
(3) If an incubator
			 project then a commitment from those benefited by incubation to locate, where
			 possible, in the State of Arkansas without bias for or against the place of
			 incubation.
(4) A high likelihood
			 of substantial job creation. Where the number of jobs is speculative, then an
			 assessment shall be submitted by the AEDC as to the probability of job creation
			 and the Quality of the Job. A scale shall he developed and used to apprise the
			 Commission of the relative likelihood of job creation.
(5) Other sources of funding have been
			 explored and exhausted. Other sources must be listed in the application.
**Summary of change: The only change to this rule is the
				addition of subsection (f). The substance of this change is that it puts an
				applicant on notice of the priority given by the Economic Development of
				Arkansas Fund Commission to the those requesting funding from the
				Commission.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.98-023 - Regulation 1998-5 -Cigarette Stamps and Border Zone Sales

Current through Register Vol. 49, No. 6, June, 2024
A. DEFINITIONS. As used in this regulation,
			 unless the context otherwise requires:
1.
			 "Border zone retailer" means a cigarette retailer whose place of business is
			 located within the State of Arkansas and which is:
a. within three hundred feet (300') of the
			 Arkansas state line,
b. within a
			 city that adjoins the Arkansas state line,
c. in any city which is separated only by a
			 navigable river from a city which adjoins the Arkansas state line, or
d. in a city with a population of 5,000 or
			 more that adjoins a city in another state, which city is divided only by the
			 Arkansas state line and also has a population of 5,000 or more.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.98-024 - Regulation 1998-3 -- Insurance Company Reporting Requirements

Current through Register Vol. 49, No. 6, June, 2024
This regulation is necessary in order to enforce Section 4 of
				Act 991 of 1997.
A.
REPORTING
			 REQUIREMENTS
-
Any insurance company that provides motor vehicle liability
				insurance coverage required under Ark. Code Ann. §
									27-22-104(a)
				must report their motor vehicle insurance policies to the Revenue Division,
				Department of Finance and Administration. Any insurance company required to
				report must provide to the Revenue Division a record of each motor vehicle
				insurance policy issued or canceled by their company as of the previous
				month.
1. All reports shall be
			 provided to the Revenue Division through any means of electronic or
			 electro-magnetic medium available to and approved by the Department. Any
			 insurance company determined by the Revenue Division to be a small or low
			 volume insurance company shall be excluded from the electronic reporting
			 requirement, but shall report in another method approved by the
			 Department.
2. All reports shall
			 include:
a. The name and address of the
			 insured operator;
b. The make,
			 year, and vehicle identification number of each insured vehicle; and
c. The policy number, effective date, or
			 cancellation date of each policy.
3. All reports must have an accuracy rate of
			 at least seventy six percent (76%).
a. Upon
			 receipt of a report from an insurance company having a twenty five percent
			 (25%) or more error rate, the Revenue Division shall notify the insurance
			 company in writing of the reporting problem.
b. If the Department receives reports from a
			 company for two consecutive reporting periods having a twenty five percent
			 (25%) or more error rate, a penalty may be assessed by the
			 Department.
c. "Error" is defined
			 as a record which is returned with one or more error code fields containing an
			 error code as listed on page 34 of Exhibit "A" to tills regulation, except for
			 error code "RD" (record duplicates). Errors may be the result of incorrect or
			 missing information, or may be technical field edit errors as listed on pages
			 19-23 of Exhibit "A."
d. The
			 contents of the Insurance Verification and Notification Network Procedure
			 Manual (Exhibit "A") to this regulation are incorporated verbatim into this
			 regulation.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.98-026 - Regulation 1998-6 - Standard Mileage Rate for Income Tax Purposes

Current through Register Vol. 49, No. 6, June, 2024
The Commissioner of Revenue, pursuant to his authority under
				Ark. Code Ann. §
								26-18-301 and
				Ark. Code Ann. §
								26-51-423,
				does hereby issue the following regulation. This regulation supersedes Revenue
				Division Regulation 1997-3.
The optional standard mileage rate, for use by employees or
				self-employed individuals in computing the income tax deductible costs of
				operating passenger automobiles owned by them for business purposes, is
				thirty-two and one-half cents (32.50) per mile.
The optional mileage rate for use by individuals in computing
				the income tax deductible costs of operating passenger automobiles owned by
				them for a charitable organization is fourteen cents (14¢) per mile.
The optional standard mileage rate allowed in computing the
				cost of operating a passenger automobile where transportation expenses are
				deductible as a medical or moving expense is ten cents (10¢) per mile.
The standard mileage rate for business use of a vehicle by a
				rural mail carrier as set by the Internal Revenue Service for tax year 1998 is
				hereby adopted. Reimbursement for a carrier's mileage shall be treated as a
				payment from a qualified plan. As such, mileage reimbursement will be excluded
				from a carrier's gross income. However, a carrier will not be allowed to deduct
				vehicle related expenses incurred while working as a rural mail carrier.
The mileage rates stated above shall be in effect beginning on
				and after January 1, 1998.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.99-002 - Regulation 1999-2 - Non-Residential Construction Surcharge

Current through Register Vol. 49, No. 6, June, 2024
Pursuant to the authority granted by Act 474 of 1999, the
				Director of the. Department of Finance and Administration, in compliance with
				Ark. Code Ann. §
								25-15-204,
				does hereby promulgate the following rules and regulations for the enforcement
				and administration of Arkansas law.
A.
DEFINITIONS.
For purposes of this regulation, unless otherwise
			 required by their context, the following definitions apply:
(1) SURCHARGE. The term 'surcharge" means a
			 fee to be collected at the rate of fifty cents ($.50) per each one thousand
			 dollars ($1,000) of construction authorized on non-residential construction
			 permits issued by a political subdivision.
(2) NON-RESIDENTIAL CONSTRUCTION PERMIT. The
			 term "nonresidential construction permit" means any construction permit issued
			 by a political subdivision of this state for a non-residential construction
			 project.
(3) NON-RESIDENTIAL
			 CONSTRUCTION PROJECT. The term "nonresidential construction project" means
			 construction of a building or structure for any use other than a residential
			 construction project.
(4)
			 RESIDENTIAL CONSTRUCTION PROJECT. The term "residential construction project"
			 means any project consisting of one (1) but not more than four (4) units of new
			 construction for residential occupancy. (The term "unit" includes any building
			 or structure intended for use as a residence or living quarters for an
			 individual or their family, and shall include any storage buildings, utility
			 buildings, garages or fences appurtenant thereto.)
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.99-003 - Regulation 1999-3 -- Motor Vehicle Regulation (Supersedes Motor Vehicle Regulations 1977-2, 1977-3, 1986-1, 1988-1 and 1989-2)

Current through Register Vol. 49, No. 6, June, 2024
The Commissioner of Revenues for the State of Arkansas,
				pursuant to the authority vested in him by Act 142 of 1949, as amended, Ark.
				Code Ann. §
								27-14-101 et
				seq., and paragraph (d) of Section 5, of Act 169 of the First Extraordinary
				Session 1989, hereby promulgates the following regulations:
1. DEFINITIONS. For the purposes of these
			 regulations, the term "Dealer" shali have the following meaning:
"Dealer" shall mean a person engaged in the business of buying,
				selling, or exchanging automobiles, trucks, trailers, semi-trailers,
				motorcycles, motor-driven cycles, all-terrain vehicles, mobile homes, or boats
				at or from an established place of business.
2. Every dealer licensed by the Office of
			 Motor Vehicles shall, when executing any certificate of title or manufacturers
			 certificate of origin reassignment, or any other ownership document, insert
			 thereon the license number of the dealer's master license plate.
3. Only those dealers licensed by the Office
			 of Motor Vehicles as dealers of either new or used motor vehicles are
			 authorized to execute reassignments of certificates of title to automobiles,
			 trucks, motorcycles, motor-driven cycles, and all-terrain vehicles. Provided,
			 further, that only those dealers or manufacturers licensed by both the Arkansas
			 Motor Vehicle Commission and the Office of Motor Vehicles are authorized to
			 execute reassignments of manufacturer's certificates of origin to motor
			 vehicles.
4. Every Dealer or
			 manufacturer subject to the provisions of the Arkansas Motor Vehicle Commission
			 Act [Act 388 of 1975, as amended, the same being Ark. Code Ann. §
								23-112-101
			 etseq. (1987)] must, in order to obtain dealer license plates, present the
			 following to the Office of Motor Vehicles:
(a) The license issued to the deaier by the
			 Arkansas Motor Vehicle Commission; and
(b) such other certification or authorization
			 now or hereafter required by any law of this State.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.99-005 - Regulation 1999-5 -Standard Mileage Rates for Income Tax Purposes

Current through Register Vol. 49, No. 6, June, 2024
The Commissioner of Revenue, pursuant to his authority under
				Ark. Code Ann. §
								26-18-301 and
				Ark. Code Ann.§
								26-51-423,
				does hereby issue the following regulation. This regulation supersedes Revenue
				Division Regulation 1998-6.
The optional standard mileage rate, for use by employees or
				self-employed individuals in computing the income tax deductible costs of
				operating passenger automobiles owned by them for business purposes, is
				thirty-two and one-half cents (32.50) per mile for expenses paid or incurred
				before April 1, 1999. The optional standard mileage rate for expenses incurred
				and paid on or after April 1, 1999, is thirty-one cents (310) per mile.
The optional mileage rate for use by individuals in computing
				the income tax deductible costs of operating passenger automobiles owned by
				them for a charitable organization is fourteen cents (140) per mile.
The optional standard mileage rate allowed in computing the
				cost of operating a passenger automobile where transportation expenses are
				deductible as a medical or moving expense is ten cents (100) per mile.
The standard mileage rate for business use of a vehicle by a
				rural mail carrier as set by the Internal Revenue Service for tax year 1999 is
				hereby adopted. Reimbursement for a carrier's mileage shall be treated as a
				payment from a qualified plan. As such, mileage reimbursement will be excluded
				from a carrier's gross income. However, a carrier will not be allowed to deduct
				vehicle related expenses incurred while working as a rural mail carrier.
The mileage rates stated above shall be in effect beginning on
				and after January 1, 1999.
IN WITNESS WHEREOF, the undersigned have executed the foregoing
				regulations which shall be effective from and after the
10th
				day
following their approval by the Arkansas Legislative
				Council.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › GROSS RECEIPTS TAX RULES › Rule 006.05.06-005-GR-1 - EFFECTIVE DATE

Current through Register Vol. 49, No. 6, June, 2024
Rule 2006-9 previously promulgated by the Director of the
				  Department of Finance and Administration for purposes of enforcing or
				  implementing the Arkansas Gross Receipts Act of 1941 (as amended) is hereby
				  specifically amended as of the effective date of these rules. These rules shall
				  be effective from and after October 15, 2008.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › GROSS RECEIPTS TAX RULES › Rule 006.05.06-005-GR-2 - PURPOSE OF THE RULES

Current through Register Vol. 49, No. 6, June, 2024
The following rules are promulgated to implement and clarify
				  Title 26, Chapter 52 of the Arkansas Code. All persons affected by or relying
				  upon these rules are advised to read them in their entirety because the meaning
				  of the provisions of one rule may depend upon the provisions contained in
				  another rule.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › GROSS RECEIPTS TAX RULES › Rule 006.05.06-005-GR-3 - DEFINITIONS

Current through Register Vol. 49, No. 6, June, 2024
For purposes of these rules, unless otherwise required by
				  their context, the following definitions apply:
A. BUNDLED TRANSACTION.
1. "Bundled transaction" means a retail sale
				of two (2) or more products, except real property and services to real
				property, in which (i) the products are otherwise distinct and identifiable;
				and (ii) the products are sold for one (1) non-itemized price.
2. Bundled transaction does not include the
				sale of any product in which the sales price varies or is negotiable based on
				the selection by the purchaser of the products included in the transaction.
				(See GR-7 and GR- 93.)
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › GROSS RECEIPTS TAX RULES › Rule 006.05.06-005-GR-4 - AMOUNT AND NATURE OF TAX

Current through Register Vol. 49, No. 6, June, 2024
A.
				GROSS RECEIPTS TAX. The state gross receipts tax rate is six percent (6%) of
				the gross receipts or gross proceeds derived from all sales within Arkansas of
				tangible personal property, certain services, and admission fees upon which tax
				is imposed.
1. Manufacturing Utilities. As of
				July 1, 2008, the state tax rate on sales of natural gas or electricity to a
				manufacturer for use directly in the manufacturing process is four percent (4%)
				of the gross receipts or gross proceeds derived from the sale. From July 1,
				2007, through June 30, 2008, the state tax rate on sales of natural gas or
				electricity to a manufacturer for use directly in the manufacturing process was
				four and one half percent (4 1/2) of the gross receipts or gross proceeds
				derived from the sale. (See Rule 2007-5.)
2. Food and Food Ingredients. As of July 1,
				2007, the state tax rate on sales of food and food ingredients is three percent
				(3%) of the gross receipts or gross proceeds derived from the sale. (See Rule
				2007-3.)