reglab/statecodes huggingface dataset:
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-5 - TAX IMPOSED UPON SALE AND NOT PROPERTY - INTERSTATE AND INTRASTATE SALES

Current through Register Vol. 49, No. 6, June, 2024
A. The Arkansas
				gross receipts tax is a tax imposed on the sale of tangible personal property
				and not the property itself. Thus, when a sale of tangible personal property
				occurs in Arkansas, a taxable event has occurred and the tax should be
				collected and remitted.
B.
				INTRASTATE (ARKANSAS) SALE.
1. When tangible
				personal property is sold to a consumer and the seller of the property is
				engaged in an established business, or sells in an established manner, within
				Arkansas, and delivery is made within Arkansas transferring either title or
				possession of the property, the sale is intrastate and subject to the gross
				receipts tax irrespective of the fact that the seller may not have in stock
				certain goods, wares, and merchandise for immediate delivery, which requires
				the seller to order the goods for direct shipment at or from a source outside
				Arkansas.
2. If an out-of-state
				consumer orders goods from an Arkansas seller and picks up the tangible
				personal property in Arkansas in the purchaser's own conveyance, then the sale
				is intrastate and gross receipts tax must be collected and remitted.
3. Gross receipts tax applies to tangible
				personal property delivered in Arkansas even though the buyer intends to
				transport the tangible personal property out of Arkansas.
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-6 - SERVICES SUBJECT TO TAX-UTILITIES - PUBLIC SERVICES

Current through Register Vol. 49, No. 6, June, 2024
A. All sales of natural or artificial gas,
				electricity, water, ice, steam, or any other utility or public service are
				subject to gross receipts tax except for transportation services and sewer
				services. The tax should be collected and remitted by the seller of such
				services. (See also GR-32.)
B. LOW
				INCOME RESIDENTIAL UTILITY CUSTOMER TAX EXEMPTION.
1. Definitions.
a. "Income" means gross income less
				deductions allowed by law for expenses. It shall also include alimony, support
				money, cash public assistance and relief, the gross amount of any pension or
				annuity (including all monetary retirement benefits from whatever source
				derived, including but not limited to railroad retirement benefits, all
				payments received under the Federal Social Security Act, and veterans'
				disability pensions), all dividends and interest from whatever source derived
				not included in gross income, worker's compensation, and the gross amount of
				"loss of time insurance." Provided, however, the term "income" shall not
				include gifts from nongovernmental sources, or surplus food or other relief in
				kind supplied by a governmental agency. In the case of a claimant who is a
				World War I veteran or the widow of such veteran, the term "income" shall not
				include federal and/or state retirement, pension, disability, railroad
				retirement or social security benefits.
b. "Household income" means the combined
				income received by members of a household during a calendar year.
c. "Household" means an individual and, if
				applicable, his or her spouse.
d.
				"Electric utility" means any electric utility, cooperative corporation created
				or existing under the authority of Ark. Code Ann. §
											23-18-301 et
				seq. or a municipally-owned electric utility.
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-7.1 - FACSIMILE (FAX) TRANSMISSIONS

Current through Register Vol. 49, No. 6, June, 2024
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. Charges
				for the receipt and delivery of a facsimile are separate and distinct from the
				telecommunications service used in transmitting a facsimile.
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.
Ark. Code Ann. §
											26-52-315
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-7.2 - PREPAID CALLING SERVICE AND PREPAID WIRELESS CALLING SERVICE

Current through Register Vol. 49, No. 6, June, 2024
A. Sales of a
				prepaid calling service, a prepaid wireless calling service, or the recharge of
				a prepaid calling service or a prepaid wireless calling service are subject to
				gross receipts tax.
B. DEFINITIONS.
1. "Prepaid calling service" means the right
				to access exclusively a telecommunications service, which must be paid for in
				advance and which enables the origination of calls using an access number or
				authorization code, whether manually or electronically dialed, and that is sold
				in predetermined units or dollars of which the number declines with use in a
				known amount.
2. "Prepaid telephone
				calling card" or "prepaid authorization number" mean the exclusive purchase of
				telephone or telecommunications services, paid for in advance, which enables
				the origination of calls using an access number or authorization code, whether
				manually or electronically dialed.
3. "Prepaid wireless calling service" means a
				telecommunications service that provides the right to utilize a mobile wireless
				service as well as other nontelecommunications services, including the download
				of a digital product delivered electronically, content, and ancillary services,
				which must be paid for in advance and that is sold in predetermined units of
				dollars of which the number declines with use in a known amount.
4. "Recharge" means the purchase of
				additional telephone or telecommunications services for a previously purchased
				prepaid calling service or prepaid wireless calling service.
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-9 - SERVICES SUBJECT TO TAX - TAXABLE SERVICES

Current through Register Vol. 49, No. 6, June, 2024
A. SERVICES.
1. The service of initial installation,
				alteration, addition, cleaning, refinishing, replacement and repair of the
				following items of tangible personal property are subject to the tax: motor
				vehicles, aircraft, farm machinery and farm implements, motors of all kinds,
				tires, batteries, boats, electrical appliances, and electrical devices,
				furniture, rugs including carpets, flooring, upholstery, household appliances,
				television and radio, jewelry, watches, clocks, engineering instruments,
				medical instruments and surgical instruments, machinery of all kinds, bicycles,
				office machines, office equipment, shoes, tin and sheet metal, mechanical tools
				and shop equipment. (See also GR-9.17, GR-30, GR-38.2, and GR-57.)
2. The tax applies to the enumerated services
				performed on the items listed in GR-9(A)(1) whether or not the items are
				affixed to real property.
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-9.1 - SERVICES SUBJECT TO TAX - TELEVISION, RADIO, AND VIDEO

Current through Register Vol. 49, No. 6, June, 2024
A. Gross receipts tax applies to the service
				of cable television, community antenna television, and any and all other
				distribution of television, video, or radio services with or without the use of
				wires provided to subscribers or paying customers or users, including all
				service charges and rental charges, whether for basic service, premium
				channels, or other special service, and including installation and repair
				service charges and any other charges having any connection with the providing
				of the services. Gross receipts derived from charges for television or radio
				services received through the use of a satellite dish or other satellite
				receiver are subject to tax.
B.
				Gross receipts tax does not apply to services purchased by radio or television
				companies for use in providing their services.
C. A provider of direct-to-home satellite
				services is not required to collect local (county, city, or town) tax on
				direct-to-home satellite service. The federal preemption of the collection of
				local tax on this service does not apply to state tax. A provider of
				direct-to-home satellite service is required to collect and remit state sales
				tax on the service.
D. Video
				services includes the receipt of, or access to, video images on a television,
				monitor, or other video display device through a modem, satellite transmission
				or other delivery mechanism, provided that the video images are available to
				all subscribers to the service and are not customized for each subscriber.
				Receipt or access to video images solely through the use of an Internet service
				provider is not a taxable service.
1. Examples
				of taxable video services include the following:
a. Receipt of business, financial or sports
				news through a satellite or modem; and
b. Receipt of video programming through
				Direct TV or other similar satellite network.
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-9.3 - SERVICES BY TEMPORARY OR LEASED EMPLOYEES

Current through Register Vol. 49, No. 6, June, 2024
A. Services performed by a leased or
				temporary employee or other contract laborer to items owned or leased by the
				employer are not subject to gross receipts tax.
B. The following criteria must be met for a
				person to be a temporary or leased employee:
1. There must be a written contract with the
				temporary employment agency, employee leasing company, or other contractor
				providing the services;
2. The
				employee, temporary employment agency, employee leasing company or other
				contractor must not bear the risk of loss for damages caused during the
				performance of the contract. The person for whom the services are performed
				must bear the risk of loss; and
3.
				The employer controls the temporary or leased employee or contract laborer as
				if he were a full-time permanent employee. The term "control" includes, but is
				not limited to, scheduling work hours, designating work duties, and directing
				work performance.
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-9.5 - SERVICES SUBJECT TO TAX - WRECKER AND TOWING SERVICES

Current through Register Vol. 49, No. 6, June, 2024
A. The gross proceeds or gross receipts
				derived from wrecker and towing services are subject to state and local gross
				receipts taxes. The gross proceeds or gross receipts derived from wrecker and
				towing services include mileage fees and towing charges.
B. DEFINITIONS.
1. "Wrecker and towing services" means
				pushing, pulling, carrying, or hoisting any motor vehicle, vehicle, trailer, or
				semitrailer from an initial point of service to some other destination and
				includes the rendering, furnishing, or performing of any service on a damaged,
				disabled, immovable, or non-operable motor vehicle, vehicle, trailer, or
				semitrailer. Wrecker and towing services include hook-up fees charged for
				recovering a motor vehicle, vehicle, trailer, or semitrailer from locations
				such as a ditch, pond, hole, or median, prior to towing. Wrecker and towing
				services does not include the transportation of motor vehicles to or from a new
				or used car dealership for the purpose of placing the vehicles into inventory
				for sale or returning the vehicles to an automobile auction for sale.
2. "Motor vehicle" means every vehicle
				subject to registration for use on the public roads and highways.
3. "Vehicle" means every device in, upon, or
				by which any person or property is, or may be, transported or drawn upon a
				highway, excepting devices moved by human power or used exclusively upon
				stationary rails or tracks.
4.
				"Trailer" means every vehicle with or without motive power designed for
				carrying persons or property and for being drawn by a motor vehicle and so
				constructed that no part of its weight rests upon the towing vehicle.
5. "Semitrailer" means every vehicle with or
				without motive power designed for carrying persons or property and for being
				drawn by a motor vehicle and so constructed that some part of its weight and
				that of its load rests upon or is carried by another vehicle.
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-9.6 - SERVICES SUBJECT TO TAX - COLLECTION AND DISPOSAL OF SOLID WASTE

Current through Register Vol. 49, No. 6, June, 2024
A. The gross
				proceeds or gross receipts derived from the collection and disposal of solid
				waste are subject to state and local gross receipts taxes. Tax should be
				collected on the entire gross receipts derived from the fee charged for
				collection and disposal of solid waste, without any deduction for costs, fees,
				labor services performed, interest, losses, or any expenses whatsoever. Fees
				paid by a service provider to the state, a city, county, or other governmental
				subdivision, which are passed on to the customer are part of the gross receipts
				for the collection and disposal of solid waste.
B. DEFINITIONS.
1. "Solid waste" means any garbage or refuse,
				sludge from a wastewater treatment plant, water supply treatment plant, or air
				pollution control facility, and other discarded material, including solid,
				liquid, semisolid, or contained gaseous material resulting from residential,
				industrial, commercial, mining, medical, agricultural, and restaurant
				operations, and community activities. Solid waste includes yard waste. Solid
				waste does not include solid or dissolved materials in domestic sewage, or
				low-level radioactive waste as defined by the Interstate Low-Level Radioactive
				Waste Compact codified at Ark. Code Ann. §
										8-8-201 et seq. Solid
				waste does not include recyclable material as defined in Ark. Code Ann. §§
										8-9-104 and
				8-6-702 that has been
				separated from the solid waste stream for subsequent use in its present or
				reprocessed form. Recyclable materials are removed from the solid waste stream
				at the point where the materials are separated, identified, collected, or
				sorted for reuse or reprocessing. Solid waste shall not include waste
				tires.
2. "Domestic sewage" means
				the water-carried waste products from residences, public buildings,
				institutions, or other buildings, including the excrementitious or other
				discharge from the bodies of humans or animals, together with such groundwater
				infiltration and surface water as may be present.
3. "Disposal" means the final disposition of
				solid waste by means of landfilling, incinerating, composting, dumping,
				abandoning, or other similar method. For purposes of this rule, solid waste
				disposal does not include the management of hazardous waste in accordance with
				the provisions of Ark. Code Ann. §
										8-7-201 et seq. Hazardous
				waste management includes the incineration of solid waste which has become
				commingled with hazardous waste as part of the treatment of hazardous
				waste.
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-9.7 - SERVICES SUBJECT TO TAX - CLEANING PARKING LOTS AND GUTTERS

Current through Register Vol. 49, No. 6, June, 2024
A. The services of
				cleaning parking lots and gutters are subject to the gross receipts
				tax.
B. The tax applies to the
				service of cleaning, sweeping, or pressure washing parking lots. Cleaning up
				trash from a parking lot is taxable. Snow removal is taxable. The tax applies
				to the service of cleaning gutters that are located at the edge of a roof or at
				the edge of a street or road.
C.
				Pavement patching, asphalt repair, sealing, grading, installing wheelstops, and
				sandblasting to prepare for resurfacing are not taxable services.
D. A "parking lot" means an area used for the
				parking of motor vehicles and includes parking garages and parking decks. This
				term includes areas that may not generally be used for the parking of motor
				vehicles when they are used as parking lots during special events.
Ark. Code Ann. §
											26-52-316
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-9.8 - SERVICES SUBJECT TO TAX - DRY CLEANING AND LAUNDRY SERVICES; INDUSTRIAL LAUNDRY SERVICES

Current through Register Vol. 49, No. 6, June, 2024
A. The gross
				proceeds or gross receipts derived from the sale of the following services are
				subject to sales tax: dry cleaning services, laundry services, and industrial
				laundry services. These services shall be defined as follows:
1. "Dry cleaning services" shall mean the
				cleaning of leather, cloth, or fabric with any and all dry cleaning solvents,
				including the ironing, pressing, folding, or starching of dry cleaned leather,
				cloth, or fabric.
2. "Laundry
				services" shall mean the washing of cloth or fabric with water, including the
				ironing, pressing, folding or starching of washed cloth or fabric.
3. "Industrial laundry services" shall mean
				the washing of cloth or fabric with water, including the ironing, pressing,
				folding or starching of washed cloth or fabric, by laundry businesses that
				service commercial accounts.
4.
				"Cloth or fabric" shall include, but not be limited to, items such as clothing,
				garments, uniforms, wedding dresses, linens, draperies, tablecloths, rugs,
				towels and products that consist at least partially of cloth or fabric, such as
				door mats with a rubber base.
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-9.9 - SERVICES SUBJECT TO TAX - MINI WAREHOUSE AND SELF-STORAGE RENTAL SERVICES

Current through Register Vol. 49, No. 6, June, 2024
A.
				DEFINITIONS.
1. "Mini warehouse and
				self-storage" rental service means providing a secured area such as a building,
				a room in a building, locker, compartment, container, or a secured area within
				a building for the purpose of storing tangible personal property in which the
				consumer customarily stores and removes the consumer's tangible personal
				property on a self-service basis. This term includes, but is not limited to,
				storage lockers or storage units in apartment complexes (if the locker or unit
				is utilized at the option of a tenant upon payment of a fee in addition to the
				apartment rental), amusement parks, water parks, recreational facilities, and
				other public locations where lockers are rented for self-storage.
2. For the purpose of this rule, mini
				warehouse and self-storage rental services shall not include:
a. General warehousing and storage, where the
				warehouse is engaged in the operation of receiving, handling, and storing
				property for others using the warehouse's staff and equipment, and does not
				allow the consumer of the service separate access to the storage area used to
				hold the property; and
b. Storage
				incidental to the lease of real property used for purposes other than the
				storage of tangible personal property.
Example 1: A taxpayer is doing business at a location that
				  provides significant storage space for excess inventory or supplies. The
				  taxpayer is not purchasing mini warehouse and self-storage rental
				  services.
Example 2: Tenant B leases an apartment. The apartment
				  complex offers storage facilities, separate and distinct from the residential
				  living space, to its residents as an amenity (i.e., Tenant B is not required to
				  pay an additional fee beyond his regular rental amount for the use of the
				  facility). Sales tax is not due on any portion of the amount paid by Tenant B
				  for the lease.
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-9.10 - SERVICES SUBJECT TO TAX - BODY PIERCING, TATTOOING, AND ELECTROLYSIS

Current through Register Vol. 49, No. 6, June, 2024
A. GENERAL
				INFORMATION.
The gross receipts or gross proceeds derived from sales of
				  the services of body piercing, tattooing and electrolysis are subject to the
				  Arkansas Gross Receipts Tax.
B. DEFINITIONS.
1. "Body piercing" means the creation of an
				opening in the body of a human being for the purpose of inserting jewelry or
				other decoration.
2. "Tattooing"
				means any method of placing designs, letters, scrolls, figures, symbols, or any
				other marks upon or under the skin by introducing pigments or by the production
				of scars to form indelible marks with the aid of needles or other instruments,
				including permanent cosmetics.
3.
				"Electrolysis" means the destruction or permanent removal of hair from the
				human body by the use of an electric needle, or by the use of any other kinds
				of devices or appliances, from the human body.
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-9.11 - SERVICES SUBJECT TO TAX - PEST CONTROL SERVICES

Current through Register Vol. 49, No. 6, June, 2024
A. SERVICES SUBJECT TO THE TAX. Arkansas
				state and local gross receipts (sales) tax shall apply to the gross proceeds
				derived from the performance of pest control services. Tax should be collected
				on the entire gross receipts derived from the fee charged for the performance
				of pest control services, without any deduction for costs, fees, labor services
				performed, interest, losses, or any expenses whatsoever. Fees paid by a service
				provider to the state, a city, county, or other governmental subdivision, which
				are passed on to the customer are part of the gross receipts for providing pest
				control services.
B. DEFINITIONS.
1. "Pest" means:
a. Any insect, rodent, nematode, or fungus;
				or
b. Any other form of terrestrial
				or aquatic plant or animal life or virus, bacteria, or other microorganism
				(except viruses, bacteria, or other microorganisms on or in living man or other
				living animals) which is injurious to health or the environment.
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-9.12 - SERVICES SUBJECT TO TAX - SECURITY AND ALARM MONITORING SERVICES

Current through Register Vol. 49, No. 6, June, 2024
A. The gross
				proceeds or gross receipts derived from security and alarm monitoring services
				are subject to state and local gross receipts taxes.
B. DEFINITIONS.
1. "Security services" means video monitoring
				and security guard services utilized for the purpose of providing safety or
				security for property or persons without regard to the identity of the person
				or persons providing the services.
2. "Alarm monitoring services" means services
				that use devices located at a residence, place of business, or other fixed
				premises to receive signals from other devices located at or about such
				premises regarding a possible threat at such premises to life, safety, or
				property, from burglary, fire, vandalism, bodily injury, or other emergency.
				Alarm monitoring services do not include a service that uses a medical
				monitoring device attached to an individual for the automatic monitoring of an
				ongoing medical condition.
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-9.13 - SERVICES SUBJECT TO TAX - BOAT STORAGE AND DOCKING

Current through Register Vol. 49, No. 6, June, 2024
A. Boat storage and docking fees are subject
				to gross receipts tax. The tax applies to the storage or dockage of all boats
				of all types and size, regardless of whether the storage or dockage is in-water
				or off-water.
B. All fees and
				charges associated with boat storage or dockage are included in the amount
				subject to tax. This includes, but is not limited to: space or slip rental
				fees; fees for putting the boat in or out of the water; and winterization fees,
				including charges for shrink wrapping or installing a cover.
Ark. Code Ann. §
											26-52-316
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-9.14 - SERVICES SUBJECT TO TAX - FURNISHING CAMPING OR TRAILER SPACES

Current through Register Vol. 49, No. 6, June, 2024
A. The service of
				furnishing camping or trailer spaces at public or privately-owned campgrounds
				on less than a month-to-month basis is subject to state and local gross
				receipts tax. This tax is levied in addition to the two percent (2%) tourism
				tax levied in Ark. Code Ann. §
									26-63-401
				et seq. (See ET-8.)
B. Camping or
				trailer spaces rented on a month-to-month basis are not subject to the tax. The
				criteria for a month-to-month rental are set forth in GR-8(B).
C. The tax levied by this section applies to
				the furnishing of spaces in campgrounds owned or operated by:
1. The State of Arkansas, its agencies, or
				political subdivisions; and
2.
				Cities, counties, or their political subdivisions.
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-9.15 - SERVICES SUBJECT TO TAX - LOCKSMITH SERVICES

Current through Register Vol. 49, No. 6, June, 2024
A. The gross receipts or gross proceeds
				derived from charges for locksmith services are subject to gross receipts
				tax.
B. For purposes of this rule,
				"locksmith services" means repairing, replacing, servicing, or installing locks
				and locking devices, whether the locks and locking devices are:
1. Incorporated into real property;
2. Incorporated into tangible personal
				property; or
3. Locks separate and
				apart from other property.
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-9.16 - SERVICES SUBJECT TO TAX - PET GROOMING AND KENNEL SERVICES

Current through Register Vol. 49, No. 6, June, 2024
A. DEFINITIONS.
1. "Kennel Service" means an establishment,
				other than a pound or animal shelter, where pets, not owned by the proprietor,
				are kept, sheltered, fed, and watered in return for consideration, profit, or
				compensation. This term shall include all boarding activities for varying
				periods of time and does not require an overnight stay. This term shall not
				include:
a. Individuals who temporarily, and
				not in the normal course of business, board or care for animals owned by other
				individuals;
b. Breeding
				services;
c. Boarding as part of
				medical or veterinary treatment, observation or care of an animal; or
d. Horse stables.
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-9.17 - SERVICES SUBJECT TO TAX - INITIAL INSTALLATION

Current through Register Vol. 49, No. 6, June, 2024
A. The initial installation of any of the
				following is taxable, unless one of the exemptions listed below, applies:
1. Motor vehicles;
2. Aircraft;
3. Farm machinery and implements;
4. Motors of all kinds;
5. Tires and batteries;
6. Boats;
7. Electrical appliances and
				devices;
8. Furniture;
9. Rugs;
10. Flooring;
11. Upholstery;
12. Household appliances;
13. Televisions and radios;
14. Jewelry;
15. Watches and clocks;
16. Engineering instruments;
17. Medical and surgical
				instruments;
18. Machinery of all
				kinds;
19. Bicycles;
20. Offices machines and equipment;
21. Shoes;
22. Tin and sheetmetal;
23. Mechanical tools; and
24. Shop equipment.
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-9.18 - LABOR ASSOCIATED WITH THE INITIAL INSTALLATION, ALTERATION, ADDITION, OR REPLACEMENT OF MACHINERY AND EQUIPMENT THAT QUALIFIES FOR AN EXEMPTION FROM TAX AS MACHINERY AND EQUIPMENT USED IN MANUFACTURING

Current through Register Vol. 49, No. 6, June, 2024
A. The service of initial installation,
				alteration, addition, or replacement of machinery and equipment that qualifies
				for the exemption from the gross receipts or compensating use tax provided by
				Ark. Code Ann. §§
									26-52-402
				and
				26-53-114
				(machinery and equipment used directly in manufacturing) is not subject to
				gross receipts or use tax.
B. Labor
				services that are exempt from tax as provided in this rule are exempt without
				regard to who performs and bills for the labor services.
C. Labor performed in connection with the
				replacement of exempt manufacturing machinery is exempt from tax only if the
				machinery being replaced meets all of the requirements for exemption required
				by Ark. Code Ann. §§
									26-52-402
				and 26-53114, including the requirement that substantially all of the machinery
				required to perform an essential function is replaced.
D. The service of repair of exempt machinery
				is taxable.
Ark. Code Ann. §
											26-52-402
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-10.1 - MAILING, WORD PROCESSING, AND DATA PROCESSING SERVICES

Current through Register Vol. 49, No. 6, June, 2024
A. The gross receipts or gross proceeds
				derived from sales of the following services are not subject to the tax:
1. The addressing, through the use of a
				computer or otherwise, of material to be mailed, with names and addresses
				furnished by the customer or provided by the seller for the customer.
2. The production, through the use of a
				computer or otherwise, of labels to be affixed to material to be mailed, where
				the names and addresses are furnished by the customer or provided by the seller
				for the customer. The tax will not apply regardless of whether the seller
				affixes the labels to the material to be mailed.
3. The production of multiple copies of
				letters, manuscripts, or other documents using word processing or data
				processing equipment.
a. The term "multiple
				copies" includes form letters produced with a slight variation that
				personalizes essentially the same letter.
b. The term "word processing equipment or
				data processing equipment" means computer hardware and software used to
				produce, create, edit and print original documents. The term "word processing
				equipment or data processing equipment" does not include photocopying or
				duplication equipment.
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-11 - SALES OF TICKETS, DUES, OR FEES

Current through Register Vol. 49, No. 6, June, 2024
A. The gross receipts or gross proceeds
				derived from all sales of tickets or admissions to places of amusement, or to
				athletic, entertainment or recreational events are subject to the tax. Fees for
				the privilege of having access to or the use of amusement, entertainment,
				athletic, or recreational facilities are subject to the tax; except such sales
				by municipalities are exempt. All admissions or fees paid for the privilege of
				having access to places of amusement, or to athletic, entertainment or
				recreational events are subject to tax, regardless of whether the fee charged
				is called a "membership" and allows access for one or more times, or for a
				fixed period of time. Tickets or admissions purchased by members for the
				purpose of having access to special entertainment events, even though these
				events may be held on a regular basis, are also subject to the tax regardless
				of who collects the fees for the ticket or admission.
B. Membership dues which are paid on a
				regular basis by members of a club solely for the privilege of membership are
				not subject to the tax, unless the dues are taxable as provided by GR-11(A) or
				GR-11(C).
C. Dues and membership
				fees to health spas, health clubs, and fitness clubs and dues and membership
				fees to a private club, within the meaning of Ark. Code Ann. § 3-9202(10),
				which holds any permit from the Alcoholic Beverage Control Board are subject to
				the tax.
1. If a club is a non-profit
				charitable organization, dues and membership fees are not subject to tax. (See
				GR-26.)
2. The gross receipts
				derived from any service provided by or through a health spa, health club,
				fitness club, or private club are not taxable unless the service is a
				specifically enumerated taxable service.
3. As specifically provided in Ark. Code Ann.
				§
										26-52-301(6)(B)(ii),
				the gross proceeds derived by a private club from the charges to members for
				the preparation and serving of mixed drinks or for the cooling and serving of
				beer and wine are subject to sales tax and any supplemental taxes.
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-11.1 - SALE OF POSTAGE STAMPS

Current through Register Vol. 49, No. 6, June, 2024
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.
Ark. Code Ann. §
											26-52-301
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-12 - SALE OF MOTOR VEHICLES, TRAILERS, AND SEMITRAILERS

Current through Register Vol. 49, No. 6, June, 2024
A. GENERAL INFORMATION. All sales of new and
				used motor vehicles, trailers, and semi-trailers are subject to sales or use
				tax unless a specific exemption applies. The tax is to be collected as follows:
1. Tax due on vehicles and trailers which are
				required by Arkansas law to be registered and licensed for use on public
				streets and highways shall be paid by the purchaser at the time of registration
				and application for certification of title. Sellers of trailers are not
				required to collect tax.
2. For
				purposes of this rule, motor vehicles which are not required by Arkansas law to
				be registered and licensed for use on public streets and highways are (i)
				mopeds, motorcycles, and motor-driven cycles which are designed or manufactured
				exclusively for competition or off-road use, and (ii) three and four-wheel,
				all-terrain cycles, and motorized bicycles.
3. Tax due on the sale of mopeds,
				motorcycles, and motor-driven cycles which are designed or manufactured
				exclusively for competition or off-road use is to be collected by the seller on
				the full purchase price without regard to trade-in.
4. Tax due on the sale of three and
				four-wheel, all-terrain cycles, and motorized bicycles shall be collected by
				the seller on the full purchase price without regard to trade-in unless the
				provisions of GR-50 apply.
5. Tax
				due on the sale of motorcycles and motor-driven cycles registered for street
				use is to be paid by the purchaser at the time of registration and application
				for certificate of title. However, when the motorcycle or motor-driven cycle
				was sold in such a condition that it could not be licensed for street use and
				sales tax was collected and remitted by the seller, upon the purchaser's
				subsequent application for a license to operate the cycle upon the street, the
				purchaser shall be entitled to a credit for the sales tax paid by the seller.
				The purchaser shall present proper proof of such payment of sales tax at the
				time of registration.
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-12.1 - SALES TAX CREDIT FOR PRIVATE SALE OF A USED VEHICLE

Current through Register Vol. 49, No. 6, June, 2024
A. PURPOSE. This rule 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.
B.
				DEFINITIONS.
1. "Consumer" means any private
				individual, business, organization or association.
2. "Vehicle" means an automobile, truck,
				motorcycle (registered for highway use), trailer and semitrailer.
3. "Sale" means 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.
4. "Trade-in" means 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 › GROSS RECEIPTS TAX RULES › Rule 006.05.06-005-GR-13 - SPECIAL RULES FOR USED MOTOR VEHICLE, TRAILER, AND SEMI-TRAILER DEALERS

Current through Register Vol. 49, No. 6, June, 2024
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.
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.
Car dealers that are purchasing parts, accessories or
				  services as a sale for resale must satisfy the requirements found in Rule
				  GR-53.
Ark. Code Ann. §
											26-52-510
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-13.1 - CREDIT FOR VEHICLE DESTROYED BY CATASTROPHIC EVENT

Current through Register Vol. 49, No. 6, June, 2024
A. If a motor vehicle is damaged or
				destroyed, a consumer shall be entitled to a sales tax credit equal to the
				amount of state and local sales or use tax paid at registration if:
1. The vehicle is damaged or destroyed within
				one hundred eighty (180) days of registering the vehicle in Arkansas and paying
				Arkansas sales or use tax;
2. The
				damage is caused by a catastrophic event resulting from a natural cause;
				and
3. As a result of the
				catastrophic event, the value of the motor vehicle is reduced to less than
				thirty percent (30%) of its retail value based upon the NADA Official Price
				Guide or other approved publication
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-14 - SALE OF AIRCRAFT

Current through Register Vol. 49, No. 6, June, 2024
A. GENERAL
				INFORMATION.
1. Sales of new and used
				airplanes are subject to sales or use tax. If gross receipts, sales,
				compensating (use), or other similar tax has been legally paid by the taxpayer
				to another state, then the taxpayer is entitled to credit for that tax. The
				taxpayer shall provide sufficient proof of such tax payment before credit is
				allowed.
2. If the total gross
				receipts or gross proceeds for the sale of new or used aircraft is less than
				$2,000.00, then sales or use tax is not due.
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-15 - SALE OF MANUFACTURED HOMES, MODULAR HOMES, AND MOBILE HOMES

Current through Register Vol. 49, No. 6, June, 2024
A. DEFINITIONS.
1. "Manufactured home" means a factory-built
				structure produced in accordance with the federal Manufactured Home
				Construction and Safety Standards Act and designed to be used as a dwelling
				unit.
2. "Mobile home" means a
				structure built in a factory prior to the enactment of the federal Manufactured
				Home Construction and Safety Standards Act and designed to be used as a
				dwelling unit.
3. "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.
4. "Sales 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 manufactured
				home by the retailer before the consideration of a trade-in allowance or down
				payment in cash or otherwise.
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-15.1 - NEW AND USED BOATS

Current through Register Vol. 49, No. 6, June, 2024
A. The
				gross receipts tax applies to the sale of all new boats. No deduction for a
				traded-in boat is allowed from the total consideration for the sale of a new
				boat when calculating sales tax.
B.
				The gross receipts tax applies to the sale of all used boats unless (i) the
				used property exemption of Ark. Code Ann. §
									26-52-401(22)
				applies (See GR-50); or (ii) the isolated sale exemption of Ark. Code Ann. §
									26-52-401(17)
				applies. No deduction for a traded-in boat is allowed from the total
				consideration for the sale of a used boat when calculating sales tax.
C. All persons in the business of selling new
				or used boats shall collect the tax and remit it to the Commissioner. Sales of
				boats are sourced in accordance with the sourcing rules provided in Ark. Code
				Ann. §
									26-52-521 and
				GR-76.
D. Boat sellers are not
				required to collect the tax on sales of boat trailers. The tax is collected at
				the revenue office when the owner registers and licenses the boat trailer. If
				the seller sells a boat and trailer to his customer, he should separately state
				the sales price of the trailer on the sales invoice. If the seller does not
				separately state the sales price of the boat and trailer, then he must collect
				and report tax on the total amount and clearly document on the invoice or bill
				of sale that the tax has been collected.
Ark. Code Ann. §
											26-52-301
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-15.2 - SALES OF HEAVY EQUIPMENT

Current through Register Vol. 49, No. 6, June, 2024
A.
				DEFINITIONS.
1. "Heavy equipment" includes
				rough terrain fork lifts, scissor lifts, extendable boom lifts, cranes,
				trenchers, loader backhoes, excavators, bulldozers, motor graders, crawler
				tractors and loaders, skid-steer loaders, scrapers, earth movers, compaction
				equipment, asphalt pavers, demolition equipment, concrete pavers, wheel
				loaders, rock drills, portable air compressors that are 100 CFM or greater,
				cable plows, boring machines, or any other equipment determined by the Director
				to be heavy equipment following the adoption of a regulation in accordance with
				state law.
a. Demolition equipment is limited
				to equipment that is used to demolish structures or highway.
b. Rock drills are limited to equipment used
				to drill holes in rock or concrete.
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-16 - RECEIPTS FROM CERTAIN COIN - OPERATED AMUSEMENT MACHINES SUBJECT TO TAX

Current through Register Vol. 49, No. 6, June, 2024
A. The gross
				receipts or gross proceeds derived from the operation of coin-operated pinball
				machines, coin-operated music machines, coin-operated mechanical or electronic
				games, coin-operated machines that distribute winnings as tangible personal
				property or as coupons that are redeemable for merchandise, and all other
				similar devices are subject to the tax. Every person holding an Amusement
				Machine Operator's License pursuant to Ark. Code Ann. §
									26-57-401 et
				seq. must obtain a retail permit, and report and remit gross receipts
				tax.
B. The tax shall be deemed to
				be included in the charge for the use of the machine. Total gross receipts
				shall be calculated by dividing the collected charges by the sum of one (1)
				plus the state tax rate plus any local tax rates.
Ark. Code Ann. §
											26-52-308
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-17 - FLORAL ARRANGEMENTS SUBJECT TO TAX - SPECIAL RULES

Current through Register Vol. 49, No. 6, June, 2024
Pursuant to Ark Code Ann §
									26-52-521(h),
				  the implementation of the destination sourcing rules provided in GR-76 are
				  delayed as those rules relate to florists The gross receipts tax applies to the
				  transmittal of any order for flowers, floral arrangements, potted plants, or
				  any other article common to the floral business The term "transmittal" means
				  any communication by telegraph, telephone, or any other means of communication
				  for delivery of articles common to the floral business to a point either in or
				  out of Arkansas.
Ark. Code Ann. §
											26-52-507