reglab/statecodes huggingface dataset:
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.08-003 - Rule 2008-2: 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
				26-51-423(a)(3),
				does hereby issue the following regulation:
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
				fifty-eight and one-half cents (58.5¢) per mile for expenses paid or incurred
				from July 1, 2008 through December 31, 2008.
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 (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 twenty-seven cents (27¢) per mile
				for expenses paid or incurred from July 1, 2008 through December 31,
				2008.
The mileage rates stated above shall be in effect for the
				period from July 1, 2008 through December 31, 2008.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.08-004 - Rule 2008-3: Gross Receipts Tax Rules, Compensating Use Tax Rules, and Special Excise Tax Rules

Current through Register Vol. 49, No. 6, June, 2024
GROSS RECEIPTS TAX RULES
Pursuant to the authority granted by Ark. Code Ann. §§
								26-18-301 and
				26-52-105,
				the Director of the Arkansas Department of Finance and Administration
				promulgates the following rules for the purpose of facilitating compliance with
				the Arkansas Gross Receipts Act of 1941, as amended, and to facilitate the
				administration, enforcement, and collection of the tax.
GR-1.
EFFECTIVE DATE:
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.
GR-2.
PURPOSE OF THE RULES:
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.
GR-3.
DEFINITIONS:
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 › Rule 006.05.09-002 - Rule 2009-1: 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
				26-51-423(a)(3),
				does hereby issue the following regulation:
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
				fifty-five cents (55¢) per mile for expenses paid or incurred during the 2009
				calendar year.
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 (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 twenty-four cents (24¢) per mile
				for expenses paid or incurred during the 2009 calendar year.
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 2009 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 for tax years
				beginning on and after January 1, 2009.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.09-004 - Rule 2010-1 - Veterinarian Sales and Use Tax

Current through Register Vol. 49, No. 6, June, 2024
The Commissioner of Revenue, pursuant to his authority under
				Ark. Code Ann. §§
								26-52-316;
				26-52-404;
				26-52-405;
				26-53-106;
				26-53-131,
				does hereby issue the following regulation:
A. DEFINITIONS.
1. "Drug" means a compound, substance, or
			 preparation, and any component of a compound, substance, or preparation, other
			 than "food and food ingredients," "dietary supplements," or "alcoholic
			 beverages" that is the following:
a.
			 Recognized in the official United States Pharmacopoeia, official Homeopathic
			 Pharmacopoeia of the United States, or official National Formulary, and
			 supplement to any of them; or
b.
			 Intended for use in the diagnosis, cure, mitigation, treatment, or prevention
			 of disease; or
c. Intended to
			 affect the structure or any function of the body.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.10-001 - Rule 2010-2: 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
				26-51-423(a)(3),
				does hereby issue the following regulation:
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 fifty
				cents (50¢) per mile for expenses paid or incurred during the 2010 calendar
				year.
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 (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 sixteen and one-half cents (16.5¢)
				per mile for expenses paid or incurred during the 2010 calendar year.
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 2010 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 for tax years
				beginning on and after January 1, 2010.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.11-001 - Rule 2007-9: The Delta Geotourism Incentive Act of 2007 - To allow for geotourism tax credits to be sold, transferred, or assigned to recipients both within and outside the Lower Mississippi River Delta community, and other changes

Current through Register Vol. 49, No. 6, June, 2024
Pursuant to the authority granted by Ark. Code Ann. §§
								26-18-301 and
				Act 518 of 2007, the Director of the Arkansas Department of Finance and
				Administration, in consultation with the Arkansas Department of Parks and
				Tourism, promulgates the following rule for the purpose of facilitating
				implementation, administration, and enforcement of the income tax credit for
				geotourism development authorized by Act 518 of 2007.
Act 518 of 2007, "The Delta Geotourism Incentive Act of 2007,"
				creates financial incentives to promote economic development in "economically
				distressed areas" of the Lower Mississippi River Delta through geotourism. This
				incentive program provides a limited rural income tax credit to persons and
				entities that invest in geotourism-supporting businesses that attract and
				accommodate out of state visitors and that serve to preserve, perpetuate,
				interpret, and present the rich culture, history, and natural resources of the
				Lower Mississippi River Delta community.
These rules have been amended to reflect the changes made by
				Acts 2009, No. 349 and Acts 2009, No. 1192 which allow for geotourism tax
				credits to be sold, transferred, or assigned to recipients both within the
				Lower Mississippi River Delta and outside of that community, and other
				changes.
A.
DEFINITIONS
1. "Economically distressed area" means a
			 county-wide area in Arkansas in which the percentage of families that earn
			 income below poverty level exceeds twenty three percent (23%), based on year
			 2000 income levels as compiled by the Bureau of the Census, United States
			 Department of Commerce demographic profiles; The following Arkansas counties
			 qualify as "economically distressed areas:"
a.
			 Chicot
b. Desha
c. Lee
d. Phillips
e. St. Francis
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.11-002 - Rule 2011-1: 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
				26-51-423(a)(3),
				does hereby issue the following regulation:
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
				fifty-one cents (51¢) per mile for expenses paid or incurred during the 2011
				calendar year.
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 (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 nineteen cents (19¢) per mile for
				expenses paid or incurred during the 2011 calendar year.
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 2011 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 for tax years
				beginning on and after January 1, 2011.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.11-004 - Rule 2011-1: 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
				26-51-423(a)(3),
				does hereby issue the following amendment to the above mentioned regulation to
				give the Department of Finance and Administration a standard definition of the
				new standard mileage rate allowance for taxpayers to coordinate with a change
				in the allowable federal rate:
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
				fifty-one cents (51¢) per mile for expenses paid or incurred during the 2011
				calendar year from January 1, 2011 through June 30, 2011 and fifty-five and
				one-half cents (55.5¢) per mile for expenses paid or incurred from July 1, 2011
				through December 31, 2011.
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 nineteen cents (19¢) per mile for
				expenses paid or incurred during the 2011 calendar year from January 1, 2011
				through June 30, 2011 and twenty-three and one-half cents (23.5¢) mile for
				expenses paid or incurred from July 1, 2011 through December 31, 2011.
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 2011 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 for tax years
				beginning on and after January 1, 2011.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.12-001 - Rule 2012-1: 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
				26-51-423(a)(3),
				does hereby issue the following regulation:
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
				fifty-five and one-half cents (55.5¢) per mile for expenses paid or incurred
				during the 2012 calendar year.
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 twenty-three cents (23¢) per mile
				for expenses paid or incurred during the 2012 calendar year.
The mileage rates stated above shall be in effect for tax years
				beginning on and after January 1, 2012.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.12-002 - Rule 2012-2: Arkansas Sales Tax Holiday

Current through Register Vol. 49, No. 6, June, 2024
This rule is adopted under the provisions of Ark. Code Ann. §
								25-15-204,
				§
								26-18-101 et
				seq. and Act 757 of 2011, which is codified at Ark. Code Ann. §
								26-52-444. This
				rule is necessary to properly administer the provisions of Act 757 of 2011
				regarding the Arkansas sales and use tax holiday.
A.
Definitions.
The following words and phrases, when used in this rule, shall
				have the following meanings:
1.
			 "Clothing" means an item of human wearing apparel suitable for general use for
			 which the gross receipts or gross proceeds paid for the item of clothing is
			 less than one hundred dollars ($100).
a. The
			 following list contains examples of clothing but is not intended to be an
			 all-inclusive list:
i. Aprons for both
			 household and shop use;
ii.
			 Athletic supporters;
iii. Baby
			 receiving blankets;
iv. Bathing
			 suits and caps;
v. Beach capes and
			 coats;
vi. Belts and
			 suspenders;
vii. Boots;
viii. Coats and jackets;
ix. Costumes;
x. Diapers for children and adults, including
			 disposable diapers;
xi. Ear
			 muffs;
xii. Footlets;
xiii. Formal wear;
xiv. Garters and garter belts;
xv. Girdles;
xvi. Gloves and mittens for general
			 use;
xvii. Hats and caps;
xviii. Hosiery;
xix. Insoles for shoes;
xx. Lab coats;
xxi. Neckties;
xxii. Overshoes;
xxiii. Pantyhose;
xxiv. Rainwear;
xxv. Rubber pants;
xxvi. Sandals;
xxvii. Scarves;
xxviii. Shoes and shoe laces;
xxix. Slippers;
xxx. Sneakers;
xxxi. Socks and stockings;
xxxii. Steel toed shoes;
xxxiii. Underwear;
xxxiv. Uniforms, both athletic and
			 non-athletic; and xxxv. Wedding apparel.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.13-001 - Rule 2013-1: 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
				26-51-423(a)(3),
does
hereby issue the following regulation:
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
				fifty-six and one-half cents (56.50) per mile for expenses paid or incurred
				during the 2013 calendar year.
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 for
				expenses paid or incurred during the 2013 calendar year.
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 twenty-four cents (240) per mile
				for expenses paid or incurred during the 2013 calendar year.
The mileage rates stated above shall be in effect for tax years
				beginning on and after January 1, 2013 but not later than December
				31,2013.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.14-001 - Rule 2014-1: 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
				26-51 -423(a)(3). does hereby issue the following regulation:
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
				fifty-six cents (560) per mile for expenses paid or incurred during the 2014
				calendar year.
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 for
				expenses paid or incurred during the 2014 calendar year.
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 twenty-three and a half cents
				(23.50) per mile for expenses paid or incurred during the 2014 calendar
				year.
The mileage rates stated above shall be in effect for tax years
				beginning on and after January 1. 2014 but not later than December 31,
				2014.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.14-003 - Rule 2015-1: 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
				26-51-423(a)(3).
				does hereby issue the following regulation:
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
				fifty-seven and a half cents (57.50) per mile for expenses paid or incurred
				during the 2015 calendar year.
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 for
				expenses paid or incurred during the 2015 calendar year.
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 twenty-three (230) per mile for
				expenses paid or incurred during the 2015 calendar year.
The mileage rates stated above shall be in effect for tax years
				beginning on and after January 1, 2015 but not later than December 31,
				2015.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.15-001 - Rule 2015-2: Mandatory Electronic Reporting by Tobacco Wholesalers

Current through Register Vol. 49, No. 6, June, 2024
The Director of the Arkansas Department of Finance and
				Administration, pursuant to his authority under Ark. Code Ann. §§
								19-1-208,
				25-8-102(a).
				25-15-201 et
				seq.,
				26-18-301,
				26-57-206.
				26-57-236(c),
				and
				26-57-1307(d),
				does hereby issue the following regulation:
The Arkansas Department of Finance and Administration ("DFA"
				hereafter) shall provide at no monthly charge an electronic system for all
				tobacco wholesalers to utilize in order to file all required monthly reports
				and schedules with the DFA. For purposes of this regulation, "tobacco
				wholesaler" includes without limitation all persons and entities as defined by
				Ark. Code Ann. §§
								26-57-203(35)
				and
				26-57-1302(k).
All tobacco wholesalers shall, on a monthly basis, accurately
				and timely file with the DFA any and all required returns, reports and
				schedules through the electronic system developed by the DFA as provided for by
				this regulation, and shall not remit any required returns, reports or schedules
				on paper form.
The effective date of this regulation shall be January 1, 2016
				and all times thereafter and shall apply to returns due for the January 2016
				period and following.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.16-001 - 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
				26-51-423(a)(3),
				does hereby issue the following Rule:
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
				fifty-four cents (540) per mile for expenses paid or incurred during the 2016
				calendar year.
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 for
				expenses paid or incurred during the 2016 calendar year.
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 nineteen (190) per mile for
				expenses paid or incurred during the 2016 calendar year.
The mileage rates stated above shall be in effect for tax years
				beginning on and after January 1, 2016 but not later than December 31,
				2016.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.16-002 - Implementation Date of the Arkansas Voluntary Enhanced Security Driver's License and Identification Card Act

Current through Register Vol. 49, No. 6, June, 2024
The Director of the Arkansas Department of Finance and
				Administration ('-Director"), pursuant to his authority under Ark. Code Ann. §
								27-16-1212
				does hereby issue the following rule:
The Director has determined that the voluntary enhanced
				identification and security features under Ark. Code Ann. §
								27-16-1201 et
				seq. are necessary to ensure secure commerce and travel by Arkansas citizens
				within and throughout the State of Arkansas, the United States, and
				abroad;
The Director has determined that Congress has not repealed the
				REAL ID Act of 2005, Pub.
				L. No. 109-13; and
The date of implementation of the Arkansas Voluntary Enhanced
				Security Driver's License and Identification Card Act shall be October 1,
				2016.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.17-001 - 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. Cock' Ann.
§§
								26-18-301 and
				26-51-423(a)(3).
				does hereby issue the following Rule:
The optional standard mileage rate, for use by employees or
				self-employed individuals in computing the income lax deductible costs of
				operating passenger automobiles owned by them for business purposes, is
				fifty-three and one half cents {53.5e) per mile for expenses paid or incurred
				during the 2017 calendar year.
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 for
				expenses paid or incurred during the 2017 calendar year.
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 seventeen (170) per mile for
				expenses paid or incurred during the 2017 calendar year.
The mileage rates slated above shall be in effect for tax years
				beginning on and after January 1, 2017 but not later than December 31,
				2017.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.18-001 - Rule 2018-1 Standard Milage 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
				26-51-423(a)(3),
				does hereby issue the following regulation:
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
				fifty-four and one-half cents (54.50) per mile for expenses paid or incurred
				during the 2018 calendar year.
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 eighteen cents (180) per mile for
				expenses paid or incurred during the 2018 calendar year.
The mileage rates stated above shall be in effect for tax years
				beginning on and after January 1,2018.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.19-001 - Apprenticeship Program Income Tax Credit under Act 1042 of 2017

Current through Register Vol. 49, No. 6, June, 2024
SECTION I -
			 DEFINITIONS
(1) "Department" means the
			 Arkansas Department of Finance and Administration,
(2) "Wages" are the gross taxable wages paid
			 to an apprentice.
(3) "Apprentice"
			 means a worker who is at least sixteen (16) years of age and is employed (A) to
			 learn an apprenticeable occupation under
			 29 CFR §
										29.1
			 et seq. as it existed on January 1, 1995 or (B) in an apprenticeship or
			 work-based learning program that meets (i) either the standards of program
			 design for a nationally recognized curriculum or business, industry, or trade
			 association standards and (ii) the criteria for vocationally approved youth
			 apprentice or work-based learning programs.
(4) "Apprenticeship or work-based learning
			 program" includes non-registered apprenticeship, pre-apprenticeship, and youth
			 apprenticeship programs.
a) "Non-registered
			 apprenticeship" programs are not registered and are not approved by the U.S.
			 Department of Labor and may include a variety of possible outcomes; academic
			 and work-related competencies are integrated into the youth or adult program;
			 and may or may not lead to a certification or credential.
b) "Pre-apprenticeship" programs are designed
			 to prepare individuals to enter and succeed in registered apprenticeship
			 programs. These programs are not registered but have a documented partnership
			 with at least one registered apprenticeship program sponsor and are aligned
			 with the registered apprenticeship programs, and together, they expand the
			 participant's career pathway opportunities with industry-based training coupled
			 with classroom instruction.
c)
			 "Youth apprenticeship" programs consist of academic and technical classroom
			 instruction combined with on-the-job learning experiences for individuals
			 between the ages of sixteen (16) and twenty-one (21) years who are enrolled in
			 a public or private secondary school.
(5) "Taxpayer" means an employer who employs
			 an apprentice and seeks to qualify for the state income tax credit authorized
			 under this Act.
(6) "Act" means Act
			 1042 of 2017 as enacted by the Arkansas General Assembly.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.19-002 - Apprenticeship Program Income Tax Credit under Act 1042 of 2017

Current through Register Vol. 49, No. 6, June, 2024
SECTION I -
			 DEFINITIONS
(1) "Department" means the
			 Arkansas Department of Finance and Administration.
(2) "Wages" are the gross taxable wages paid
			 to an apprentice.
(3) "Apprentice"
			 means a worker who is at least sixteen (16) years of age and is employed (A) to
			 learn an apprenticeable occupation under
			 29 CFR §
										29.1
			 et seq. as it existed on January 1, 1995 or (B) in an apprenticeship or
			 work-based learning program that meets (i) either the standards of program
			 design for a nationally recognized curriculum or business, industry, or trade
			 association standards and (ii) the criteria for vocationally approved youth
			 apprentice or work-based learning programs.
(4) "Apprenticeship or work-based learning
			 program" includes non-registered apprenticeship, pre-apprenticeship, and youth
			 apprenticeship programs.
a) "Non-registered
			 apprenticeship" programs are not registered and are not approved by the U.S.
			 Department of Labor and may include a variety of possible outcomes; academic
			 and work-related competencies are integrated into the youth or adult program;
			 and may or may not lead to a certification or credential.
b) "Pre-apprenticeship" programs are designed
			 to prepare individuals to enter and succeed in registered apprenticeship
			 programs. These programs are not registered but have a documented partnership
			 with at least one registered apprenticeship program sponsor and are aligned
			 with the registered apprenticeship programs, and together, they expand the
			 participant's career pathway opportunities with industry-based training coupled
			 with classroom instruction.
c)
			 "Youth apprenticeship" programs consist of academic and technical classroom
			 instruction combined with on-the-job learning experiences for individuals
			 between the ages of sixteen (16) and twenty-one (21) years who are enrolled in
			 a public or private secondary school.
(5) "Taxpayer" means an employer who employs
			 an apprentice and seeks to qualify for the state income tax credit authorized
			 under this Act.
(6) "Act" means Act
			 1042 of 2017 as enacted by the Arkansas General Assembly.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.22-001 - Philanthropic Investment in Arkansas Kids Program Rules

Current through Register Vol. 49, No. 6, June, 2024
I.
Definitions
As used in this Rule:
A. "Commercial Poultry Water Sales Tax
			 Exemption Certificate" or "exemption certificate" means the certificate
			 provided by the purchaser of water for exclusive use in the operation of a
			 Poultry farm attesting to the purchaser's entitlement to the
			 exemption;
B. "Poultry" means
			 chickens, turkeys, ducks, geese, and any other domesticated birds that are
			 edible by humans; and
C. "Poultry
			 farm" means a facility used for the commercial production of poultry, including
			 a broiler or turkey grow-out house, laying house, hatching unit, nursery unit,
			 and breeding house.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.90-003 - Driver Services Regulation 1990-1

Current through Register Vol. 49, No. 6, June, 2024
Classified Driver License
Pursuant to his authority under Ark. Code Ann.§
								25-15-201 et.
				seq (1987) and Act 241 of 1989 and Act 707 of 1989 the Commissioner of Revenue
				for the State of Arkansas does hereby promulgate the following regulation. This
				regulation is to be read in conjunction with previous regulations and laws of
				the Department and this State.
(a)
			 EFFECTIVE DATE. The effective date of the Regulation is May 7, 1990.
(b) "COMMERCE" DEFINED. - Commerce shall mean
			 both interstate and intrastate trade, traffic and transportation in or through
			 the State of Arkansas, or any combination thereof. School buses, church buses
			 and local delivery trucks are examples of intrastate traffic which come within
			 the definition of commerce.
(c)
			 "SERIOUS TRAFFIC VIOLATION" DEFINED. - Serious Traffic Violation shall mean:
(1) Improper or erratic traffic lane
			 changes.
(2) Following the vehicle
			 ahead too closely.
(3) Excessive
			 speeding, involving any single offense for any speed of 15 miles per hour or
			 more above the posted speed limit.
(4) Driving any vehicle in such a manner as
			 to indicate a wanton disregard for the safety of persons or property. (Reckless
			 Driving)
(5) Failing to immediately
			 stop at the scene of an accident resulting in injury to, or death of, any
			 person, or failing the duty to give information and render aid in an accident
			 resulting in injury to, or death of, any person, as required by Ark. Code Ann.
			 §
									27-53-101
			 (1989 Supp.) and Ark. Code Ann. §
									27-53-103
			 (1987) respectively.
(6) Operating
			 or physically controlling a motor vehicle while intoxicated as defined under
			 the requirements of Ark. Code Ann. §
									5-65-103
			 (1987).
(7) A violation of any
			 state law or local ordinance relating to motor vehicle traffic, other than a
			 parking violation, arising in connection with an accident or collision
			 resulting in the death of any person.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.91-001 - Surety Bond 1991-1

Current through Register Vol. 49, No. 6, June, 2024
Arkansas Code Ann. §
								26-18-301 and
				§2 6-18-3 -04- grants the Commissioner of Revenues the authority to promulate
				this regulation. This regulation shall supercede Section (4) (c) (viii) of the
				Revenue Division Surety Bond Regulation, which was signed by the Director of
				the Department of Finance and Administration and the Commissioner of Revenue on
				June 25, 1987.
A. NOTICE OF
			 TERMINATION:
A letter of credit given, in lieu of a bond, to secure the
				payment of any state tax may state that it may be terminated on a certain day,
				provided that a written notice of termination is received by the Commissioner
				from the taxpayer, or the issuer sixty (60) days prior to the date of
				termination.
B. LENGTH OF
			 NOTICE:
The notice of termination shall be acknowledged in writing by
				the manager of the Tax Section for the notice of termination to be effective
				and for the sixty (60) day period to begin.
C. EFFECTIVE DATE:
This Regulation shall become effective on April 1,1991.
FINDINGS OF IMMINENT PERIL AND STATEMENT OF REASONS
				THEREFOR
Arkansas Code Ann. § 26-15-301 (1987) provides that the
				Commissioner of Revenues shall administer and enforce the provisions of every
				State tax law, including the Arkansas Gross Receipts Tax and the Arkansas
				Compensating Use Tax, and shall promulgate rules and regulations necessary for
				the enforcement thereof.
The current Surety Bond Regulations require written notice to
				be given sixty (60) days before a bond securing the payment of taxes cam be
				terminated, but requires six (6) months advance notice of termination to cancel
				a letter of credit, given in lieu of a bond to secure the payment of tax. To
				avoid disparate treatment and to ensure impartiality, this emergency regulation
				reduces the length of time for advance notice of termination of letters of
				credit to sixty (60) days, the same length of time required for bonds.
As authorized by Arkansas Code Ann. §
								25-15-204
				(Supp. 1989), this emergency regulation will become effective April 1,
				1991.
For the above reasons, it is found that there exists an
				imminent peril to the welfare of the State of Arkansas and the attached
				emergency regulation regarding the notice of termination of surety bond, is
				necessary.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.91-002 - Sale of Aircraft 1991-2

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 › Rule 006.05.91-004 - Sale of Mobile Homes and House Trailers 1991-4

Current through Register Vol. 49, No. 6, June, 2024
A. GENERAL INFORMATION
1. Sales of new and used mobile homes and
			 house trailers 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 a new or used mobile home or
			 trailer, other than a manufactured home, is less than $2,000.00, then sales or
			 use tax is not due.
3. If the total
			 gross receipts or gross proceeds for the sale of a new or used manufactured
			 home is less than $10,000.00, then sales or use tax is not due.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.91-005 - Sales and Use Tax Construction Contractors 1991-6

Current through Register Vol. 49, No. 6, June, 2024
Materials purchased for use in construction contracts are
				exempt from the additional 1/2% sales and use tax levied by Act 3 of 1991 if
				the qualifications set out in this regulation are met.
A. DEFINITIONS - for the purposes of this
			 regulation the following definitions apply:
1.
			 "Construction Contract" means a contract to construct, manage or supervise the
			 construction, erection, or substantial modification of a building or other
			 improvement or structure affixed to real property. The term "construction
			 contract" shall not include the following:
a)
			 A contract to produce tangible personal property.
b) A cost plus contract or any contract which
			 allows the contractor to pass any additional tax on to the principal as a part
			 of the contractor's cost.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.91-006 - Sale of Mobile Homes and House Trailers 1991-4 Permanent Reg.

Current through Register Vol. 49, No. 6, June, 2024
A. GENERAL
			 INFORMATION
1. Sales of new and used mobile
			 homes and house trailers 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 a new or used mobile home or
			 trailer, other than a manufactured home, is less than $2,000.00, then sales or
			 use tax is not due.
3. If the total
			 gross receipts or gross proceeds for the sale of a new or used manufactured
			 home is less than $10,000.00, then sales or use tax is not due.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.91-008 - Surety Bond 1991-1

Current through Register Vol. 49, No. 6, June, 2024
Arkansas Code Ann. §2 5-15-3 01 (1987) provider that the
				Commissioner of Revenues shall administery and enforce the provisions of every
				State tax law, including the Arkansas Gross Receipts Tax and the Arkansas
				Compensating Use Tax, and shall promulgate rules and regulations necessary for
				the enforcement thereof.
Arkansas Code Ann. §
								26-18-301 and
				§
								26-18-304 grants
				the Commissioner of Revenues the authority to promulate this regulation. This
				regulation shall supercede Section (4)(c) (viii) of the Revenue Division Surety
				Bond Regulation, which was signed by the Director of the Department of Finance
				and Administration and the Commissioner of Revenue on June 25, 1987.
A. NOTICE OF TERMINATION:
A letter of credit given, in lieu of a bond, to secure the
				payment of any state tax may state that it may be terminated on a certain day,
				provided that a written notice of termination is received by the Commissioner
				from the taxpayer, or the issuer sixty (60) days prior to the date of
				termination.
B. LENGTH OF
			 NOTICE:
The notice of termination shall be acknowledged in writing by
				the manager of the Tax Section for the notice of termination to be effective
				and for the sixty (60) day period to begin.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.91-009 - Sale of Aircraft 1991-2 Permanent Reg

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 › Rule 006.05.91-010 - Sales and Use Tax Construction Contractors 1991-6 Permanent Reg.

Current through Register Vol. 49, No. 6, June, 2024
Materials purchased for use in construction contracts are
				expmpt from the additional 1/2% sales and use tax levied by Act 3 of 1991 if
				the qualifications set out in this regulation are met.
A. DEFINITIONS - for the purposes of this
			 regulation the following definitions apply:
1.
			 "Construction Contract" means a contract to construct, manage or supervise the
			 construction, erection, or substantial modification of a building or other
			 improvement or structure affixed to real property. The term "construction
			 contract" shall not include the following:
a)
			 A contract to produce tangible personal property.
b) A cost plus contract or any contract which
			 allows the contractor to pass any additional tax on to the principal as a part
			 of the contractor's cost.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.91-011 - Standard Millage Rate for Income Tax Purposes 1991-5

Current through Register Vol. 49, No. 6, June, 2024
Pursuant to his authority under Ark. Code Ann.§§
								26-18-301 and
				26-51-423(a)(3)
				(1989), the Director of the Department of Finance and Administration of the
				State of Arkansas does hereby promulgate the following regulation. This
				regulation supercedes Revenue Policy Statement 1989-5.
SECTION 1. Purpose.
The purpose of this regulation is to bring Arkansas standard
				mileage rates into conformity with the federal standard mileage rates.
SECTION 2 Standard Mileage Rates.
			 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 27.5 cents per mile. The
			 special mileage rate for business use of a vehicle by rural mail carriers is
			 41.25 cents per mile.
SECTION 3.
			 Effective Date. The mileage rates stated above shall be in effect beginning on
			 and after January 1, 1991.