Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.95-008 - Regulation 1995-3 Exemption for Volunteer Fire Department

Current through Register Vol. 49, No. 6, June, 2024
[To be included in the Gross Receipts Regulations as
				GR-31.1]
Pursuant to his authority under Ark. Code Ann. Section
				25-15-201 et
seq.
(1987) ; Act 1010 of 1995 and Ark. Code Ann.§ 27-15-1801,
				et
seq.
, the Commissioner of Revenue for the State of Arkansas
				does hereby promulgate the following regulation. This regulation is to be read
				in conjunction with the previous regulations and laws of the Department and
				this State.
A. EFFECTIVE DATE. The
			 effective date of the regulation is January 1, 1996
B. EXEMPTION FOR VOLUNTEER FIRE DEPARTMENTS.
			 The gross receipts or gross proceeds derived from the sales of fire protection
			 equipment and emergency equipment to be owned and exclusively used by volunteer
			 fire departments are exempt from all state, local and county sales and use
			 taxes.
C. DEFINITIONS:
1. The term "fire protection equipment" shall
			 mean any tangible personal property used directly in the performance of fire
			 fighting services.
2. The term
			 "emergency equipment" shall mean any tangible personal property used directly
			 in the performance of emergency services by a volunteer fire department such as
			 hazardous or toxic waste materials response and recovery, search and rescue,
			 and other services which prevent, minimize or repair injury and damage
			 resulting from major emergencies or from disasters.
3. The terms "fire protection equipment" and
			 "emergency equipment" include, but are not limited to, the following:
(a) Axes;
(b) Cascade systems;
(c) Communication equipment, including
			 radios, pagers, etc. and batteries for communication equipment;
(d) Compressed air, as used in
			 SCBA's;
(e) Dry fire
			 hydrants;
(f) Fire
			 extinguishers;
(g) Fire retardant
			 agents, such as foam;
(h) First aid
			 equipment ,-
(i) Generators, as
			 used to power fire protection and emergency equipment;
(j) Hazardous/toxic material disposal
			 equipment;
(k) Hoses;
(l) Individual firefighter's turn out gear,
			 i.e., helmets, visors, boots, gloves, pants, hoods, etc. ;
(m) Jaws of life;
(n) Ladders;
(o) Lights;
(p) Motion detectors;
(q) Motor vehicles for use in fighting fires,
			 or in the furtherance of other emergency activities, including but not limited
			 to, life saving, first aid, or hazardous substance disposal, and other rescue
			 activities, if the following conditions are satisfied:
1) The Volunteer Fire Department desiring to
			 claim exemption shall obtain an application for registration from the Office of
			 Motor Vehicle Registration, Division of Revenue, Arkansas Department of Finance
			 and Administration. The application must be completed and submitted to that
			 office along with a filing fee; and
2) The vehicle must be painted a
			 distinguishing color and must have conspicuously displayed thereon in letters
			 and figures not less than three inches tall the identity of volunteer fire
			 department owning such vehicle.
(r) Nozzles;
(s) Oxygen;
(t) SCBA's, Self-contained breathing
			 apparatuses;
(u) Sirens;
(v) Training aids, such as VCR's, overhead
			 projectors, etc.
(w) Water rescue
			 equipment;
(x) Winches.
4. The term volunteer fire
			 department shall mean only those fire departments:
(a) which are rural volunteer fire
			 departments formed as a subordinate service district of the county, or as an
			 improvement district, or a subscription fire service department formed as a
			 nonprofit organization for fire protection under the laws of this state;
			 and
(b) in which 75% or more of the
			 fire fighters they employ are volunteer fire fighters, who receive no regular
			 compensation for their services. The receipt of appearance fees of less than
			 $20 per call by a volunteer is not deemed compensation but as reimbursement for
			 expenses associated with responding to a fire. The waiver of fire protection
			 fees owed by a volunteer firefighter does not constitute
			 compensation.
(c) which have had
			 service areas established by the appropriate quorum courts pursuant to Ark.
			 Code Ann. Section
			 14-284-207;
			 and
(d) are registered with the
			 Administrator of the Office of Fire Services.
A "rural volunteer fire department" would include a fire
				department organized by a city which provides fire protection to areas both
				within and without the city limits.