reglab/statecodes huggingface dataset:
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.91-013 - Motor Vehicle Licensing for Persons With Disabilities

Current through Register Vol. 49, No. 6, June, 2024
Pursuant to his authority under Ark. Code Ann. §
								25-15-201 et
				seq. (1987) and Act 656 of 1991, the Commissioner of Revenues 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 of
				Finance and Administration and the State of Arkansas.
(a) EFFECTIVE DATE. The effective date of
			 this Regulation is July 15, 1991.
(b) "PERSON WITH A DISABILITY" DEFINED.
			 "Person with a disability" means any individual who, as determined by a
			 licensed physician:
(1) Cannot walk one
			 hundred (100) feet without stopping to rest;
(2) Cannot walk without the use of, or
			 assistance from, a brace, cane, crutch, another person, prosthetic device,
			 wheelchair, or other assistive device;
(3) Is restricted by lung disease to such an
			 extent that the person's forced (respiratory) expiratory volume for one second,
			 when measured by spirometry, is less than one (1) liter, or the arterial oxygen
			 tension is less than sixty (60) mm/hg on room air at rest;
(4) Uses portable oxygen;
(5) Has a cardiac condition to the extent
			 that the person's functional limitations are classified in severity as Class
			 III of Class IV according to standards set by the American Heart Association;
			 or
(6) Is severely limited in the
			 ability to walk due to an arthritic, neurological, or orthopedic
			 condition.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.91-014 - Motion Picture Tax Incentive Regulation 1991-9

Current through Register Vol. 49, No. 6, June, 2024
Pursuant to the authority vested in the Commissioner of
				Revenues by Ark. Code Ann. §
								26-4-201 et
				seq. , the Commissioner of Revenues of the Arkansas Department of Finance and
				Administration promulgates the following rules and regulations:
1.
Effective Date.
This
			 regulation shall be effective 20 days after filing with the Secretary of
			 State.
2.
Purpose.
This
			 regulation is promulgated to implement and clarify Ark. Code Ann. §
								26-4-201 et
			 seq. All persons should read this regulation in its entirety because the
			 meaning of the provisions of one regulation may depend upon the provisions
			 contained in another regulation.
3.
Definitions.
For purposes of this regulation, the following
			 definitions apply:
A. "Revenue Division"
			 means the Revenue Division of the Arkansas Department of Finance and
			 Administration.
B. "Motion Picture
			 Production Company" means a company engaged in the business of producing motion
			 pictures intended for a theatrical release or for television viewing.
C. "Motion Picture Office" means the division
			 of the Arkansas Industrial Development Commission charged with the
			 responsibility of promoting and assisting the motion picture industry in
			 Arkansas.
D. "Resident" means a
			 natural person and includes for the purpose of determining eligibility for the
			 tax incentive provided by Act 276 of 1983, as amended, any person domiciled in
			 the state of Arkansas and any other person who maintains a permanent place of
			 abode within the state and spends in the aggregate more than six months of the
			 taxable year within the state.
E.
			 "Financial Institution" means any bank or savings and loan in the state of
			 Arkansas which carries FDIC insurance.
F. "Principal Photography" means actual
			 filming.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.91-015 - Motor Vehicle Licensing for Persons with Disabilities

Current through Register Vol. 49, No. 6, June, 2024
Pursuant to his authority under Ark. Code Ann. §
								25-15-201 et
				seq. (1987) and Act 656 of 1991, the Commissioner of Revenues 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 of
				Finance and Administration and the State of Arkansas.
(a) EFFECTIVE DATE. The effective date of
			 this Regulation is July 15, 1991.
(b) "PERSON WITH A DISABILITY" DEFINED.
			 "Person with a disability" means any individual who, as determined by a
			 licensed physician:
(1) Cannot walk one
			 hundred (100) feet without stopping to rest;
(2) Cannot walk without the use of, or
			 assistance from, a brace, cane, crutch, another person, prosthetic device,
			 wheelchair, or other assistive device;
(3) Is restricted by lung disease to such an
			 extent that the person's forced (respiratory) expiratory volume for one second,
			 when measured by spirometry, is less than one (1) liter, or the arterial oxygen
			 tension is less than sixty (60) mm/hg on room air at rest;
(4) Uses portable oxygen;
(5) Has a cardiac condition to the extent
			 that the person's functional limitations are classified in severity as Class
			 III of Class IV according to standards set by the American Heart Association;
			 or
(6) Is severely limited in the
			 ability to walk due to an arthritic, neurological, or orthopedic
			 condition.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.92-001 - Regulations 1991-11 Income Tax Credit for Purchase of Recycling Equipment

Current through Register Vol. 49, No. 6, June, 2024
SECTION 1. PURPOSE.
These regulations are promulgated pursuant to the
				authority-granted to the Commissioner of Revenues by Ark. Code Ann. §§
									26-18-301 and
				26-51-104 for the
				implementation of Act 748 of 1991.
SECTION 2. DEFINITIONS:
For the purpose of this regulation, the following definitions
				shall apply:
(a) Taxable year - means
			 the calendar year or the fiscal year, upon the basis of which the net income is
			 computed under the Arkansas Income Tax Act.
(b) Recycling - means the systematic
			 collection, sorting, decontaminating and returning of waste materials to
			 commerce as commodities for use or exchange.
(c) Waste reduction, reuse or recycling
			 equipment - means machinery and equipment located in Arkansas on the last day
			 of the taxable year, designed to separate, process, modify, convert, or treat
			 solid waste so that the resulting product may be used as a raw material or for
			 productive use. "Waste reduction, reuse or recycling equipment" does not
			 include motor vehicles, buildings, or real property of any kind.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.92-004 - Restricted Commercial Drivers License

Current through Register Vol. 49, No. 6, June, 2024
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 July 1, 1992.
(B)
			 "Restricted Commercial Driver License" Defined - Restricted Commercial Driver's
			 License shall mean a license issued in accordance with §CFR 383 as amended, to
			 seasonal drivers of:
(a) farm retail outlets
			 and suppliers;
(b) agri-chemical
			 businesses;
(c) custom harvesters
			 and
(d) livestock
			 feeders.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.93-001 - Regulation 1992-3 Income Tax Standard Mileage Rate for Income Tax Purposes

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 supersedes Regulation 1991-5.
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
				twenty-eight cents (280) per mile. The special mileage rate for business use of
				a vehicle by rural mail carriers is forty-two cents (42C) per mile.
SECTION 3. Effective Date.
The mileage rates stated above shall be in effect beginning on
				and after January 1, 1992.
IN WITNESS WHEREOF, we have hereunto set our hands this
28th
day of October, 19 92.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.93-004 - Regulation 1993-6 Administrative Procedure

Current through Register Vol. 49, No. 6, June, 2024
REGULATION 1993-6
ADMINISTRATIVE
			 PROCEDURE
A. Purpose.
This Regulation is promulgated for the Purpose of administering
				Act 3 32 of 19 9 3 and the Arkansas Tax P: Ark. Code Ann. §
										26-18-101 et
				seq.
B. Regulation.
(1) The Commissioner of Revenue may revise
			 any decision of the Hearing Officer issued pursuant to Ark. Code Ann. §
										26-18-405
			 regardless of whether a revision is requested by the taxpayer. Such a revision
			 shall be issued by the Commissioner within twenty (20) days after the decision
			 was mailed by the Hearing Officer. All hearing decisions become final after the
			 expiration of twenty (20) days from the date the decision was mailed by the
			 Hearing Officer. If the Commissioner affirms any portion of an assessment, a
			 Notice of Final Assessment shall be made upon the final determination of the
			 Commissioner. A taxpayer may not request further revision of any decision
			 issued by the Commissioner.
(2) All
			 written decisions issued by the Hearing Officer shall contain a statement that
			 the decision is subject to review and modification by the Commissioner of
			 Revenue during the twenty (20) day period immediately following the date the
			 decision is mailed by the Hearing Officer. If the Commissioner does not revise
			 the decision on his own motion or the taxpayer does not request a
			 Commissioner's revision, the decision will become final after twenty (20) days
			 from the date the decision was mailed.
C. Effective Date.
The provisions of this regulation shall be effective on and
				after August 13, 1993.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.93-011 - Regulation 1993-1 Vending Machines

Current through Register Vol. 49, No. 6, June, 2024
A. DEFINITIONS
1. "Person" means any individual partnership,
			 association or corporation.
2.
			 "Coin-operated vending device" means any and all machines or devices which,
			 upon the payment or insertion of a coin, token or similar object, dispenses
			 tangible personal property, including but not limited to, candies, gum, cold
			 drinks, hot drinks, sandwiches, chips or other edible items; cigarette
			 lighters, prophylactics, ball point pens, or other non-edible items.
This term shall not mean:
1. amusement and game machines;
2. devices used exclusively for the purpose
			 of selling cigarettes, newspapers, magazines or postage stamps; or
3. devices used for the purpose of selling
			 services such as pay telephone booths, parking meters, gas and electric meters
			 or other devices used in the distribution of services.
3. "Coin-operated bulk vending device" means
			 a machine or device containing unsorted merchandise which, upon insertion of a
			 single coin, dispenses the merchandise in appropriately equal portions, at
			 random and without selection by the customer. Such vending machine is a simple
			 mechanical device capable of accepting a coin of only one denomination (either
			 a penny, nickel, dime or quarter). Unsorted merchandise dispensed by such
			 vending machine includes gum, candy, toys, novelties or similar
			 merchandise.
4.
"(a) Registrant" means a person who a) makes
			 a vending device available for public use, b) purchases tangible personal
			 property for resale and places the merchandise in the vending device for
			 resale, and c) retains the proceeds from the sale of tangible personal property
			 through the vending device.
(b) A
			 federal government agency which owns a device and which purchases and places
			 merchandise in the device for sale is not a registrant and is not required to
			 obtain a decal.
(c) A non-profit,
			 charitable organization which meets the definition of a "registrant" is
			 required to purchase a vending device decal, including churches, schools, and
			 hospitals.
5. A device
			 is "available for public use" when it is placed in any location within Arkansas
			 other than inside of a private residence for private use;
6. "Vending devices" means coin-operated
			 vending devices and coin-operated bulk vending devices.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.94-003 - Regulation 1994-2 Income Tax

Current through Register Vol. 49, No. 6, June, 2024
SUBJECT: STANDARD MILEAGE RATES FOR INCOME TAX PURPOSES
The Commissioner of Revenues, pursuant to his authority under
				Ark. Code Ann. §
								26-18-301 and
				Ark. Code Ann. §
								26-51-423(a)(3)
				(Supp. 1993), does hereby issue the following regulation. This regulation
				supersedes Revenue Division Regulation 1992-3.
The optional standard mileage rate, for use by employees or
				self-employed individuals in computing the income tax deductible costs of
				operating passenger automobiles owned by them for business purposes, is
				twenty-nine cents (.29?) per mile.
The optional mileage rate for use by individuals in computing
				the income tax deductible costs of operating passenger automobiles owed by them
				for a charitable organization is twelve cents (. 12C) per mile.
The optional standard mileage rate for business use of a
				vehicle by a rural mail carrier is forty-three and one-half cents (.435C) per
				mile.
The optional standard mileage rate allowed in computing the
				cost of operating a car where transportation expenses are deductible as a
				medical expense is nine cents (.090) per mile.
The mileage rate stated above shall be in effect beginning on
				and after January 1, 1994.
Issued this
17
day of August, 1994, in the
				City of Little Rock, Arkansas.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.94-004 - Amendments to Arkansas Gross Receipts Regulations

Current through Register Vol. 49, No. 6, June, 2024
These amendments to the Arkansas Gross Receipts Regulations are
				necessary in order to properly implement and enforce Act 1059 of 1993
				(effective 9/1/94) and for other purposes.
SECTION
			 1 : Gross Receipts Regulation GR-12 is amended to read as follows:
GR-12.
SALE OF MOTOR VEHICLES,
			 TRAILERS AND SEMITRAILERS:
A. GENERAL
			 INFORMATION
All sales of new and used motor vehicles, trailers and
				semi-trailers are subject to sales or use tax unless the exemption described in
				Paragraph D of this regulation 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 regulation, motor vehicles which are not required by
			 Arkansas law to be registered and licensed for use on public streets and
			 highways are:
1) mopeds, motorcycles, and
			 motor-driven cycles which are designed or manufactured exclusively for
			 competition or off-road use, and
2)
			 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-5 0 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 › Rule 006.05.94-006 - Regulation 1994-3: Dealer/Lienholder Registration and Title Application Regulation

Current through Register Vol. 49, No. 6, June, 2024
Pursuant to authority given the Commissioner of Revenues by
				Subsection (b) of Section 1 of Act 293 of 1991 (Ark. Code Ann. §§
								27-14-906(b)
				), after the effective date of 'this relation, lienholders and motor vehicle
				dealers may apply for registration and-on behalf of the purchasers of new or
				used vehicles.
1) Definitions:
(A) "Dealer" means any person or entity
			 engaged in the business of buying, selling or exchanging vehicles of a type
			 required to be registered for operation in this state, and who is licensed by
			 this state or another state for the purposes of engaging in such
			 business.
(B) "Lienholder" means
			 any person or entity who holds a conditional sale contract, conditional lease,
			 chattel mortgage or other lien or encumbrance upon a vehicle of a type subject
			 to registration in this state, other than a lien dependent upon
			 possession.
(C) "Purchaser" means
			 any person or entity who has acquired ownership of a vehicle which is required
			 to be registered for operation in this state.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.95-001 - Emergency Amendment to Vending Machine Regulation 1993-1

Current through Register Vol. 49, No. 6, June, 2024
Section B(5) of the Department of Finance and administration
				Regulation 1993-1 (Vending Machine Decal) is here by amended to read as
				follows:
" 5.
a) Each vending device owner or registrant
			 shall create an initial inventory list of all vending devices owned or operated
			 by the registrant as of November 1, 1994. The initial inventory list shall be
			 filed with the Miscellaneous Tax Section, P.O. Box 89 6, Little Rock, AR 722 03
			 on or before January 1, 19 95. A registrant or owner purchasing vending device
			 decals for the first time after November 1, 1994 is required to provide the
			 Director with a complete and accurate inventory list before decals will be
			 issued. The inventory list will include the following information about each
			 vending device:
1. the serial number or other
			 identifier;
2. the current physical
			 location (address);
3. the unique
			 registration number of the decal affixed to the vending device;
4. whether the device is currently in or out
			 of service, or used in a manner not requiring a decal;
5. whether the device is leased, and, if so,
			 the name and current address of the lessee;
6. description and selling price of the items
			 sold through the vending device.
b) Each registrant or owner must update the
			 inventory list at least every six (6) months to accurately reflect the
			 following:
1. the sale or other disposal of
			 vending devices which had previously been listed as owned or operated by the
			 registrant;
2. any change in
			 lessees of vending devices;
3. any
			 change in the physical location of vending devices;
4. any change in the unique registration
			 number of the decal affixed to the vending device;
5. any change in the status of the vending
			 device such as out of service or change in goods sold through the
			 device;
6. all information in
			 paragraph 5(a) concerning vending devices acquired since preparation of the
			 previous inventory list.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.95-003 - Regulation 1995-2 Vending Goods Wholesale Tax

Current through Register Vol. 49, No. 6, June, 2024
These rules and regulations are promulgated for the enforcement
				and administration of Act 934 of 1995.
A. DEFINITIONS
1. "Person" means any individual,
			 partnership, corporation, limited liability corporation, association,
			 organization, nonprofit corporation and any county, municipal or other
			 subdivision of this State.
2.
			 "Vending Device" means any machine or manual device which dispenses tangible
			 personal property after a coin or other thing of value is inserted. The term
			 "vending device" shall not include devices used exclusively for the purpose of
			 selling cigarettes, newspapers, magazines or postage stamps.
3. "Permitted Vending Device Operator" or
			 "PVDO" means any person who sells tangible personal property through vending
			 devices, who elects to retain or obtain an Arkansas retail sales tax permit and
			 who elects to pay the 5.5% vending goods wholesale tax on purchases or
			 withdrawals from stock of goods sold through vending devices instead of paying
			 sales tax to the supplier.
4.
			 "Vending device goods" means tangible personal property sold through a vending
			 device.
5. "Purchase price" means
			 the final price reflected on the seller's invoice or other document evidencing
			 sale of goods after deducting any manufacturer's rebates, seller discounts, or
			 other credits which reduce the actual cost of the goods. "Purchase price" does
			 not include soft drink taxes or other taxes collected by the seller if
			 separately stated on the invoice.
6. "Director" means the Director of the
			 Department of Finance and Administration or his authorized agents.
7. "Withdrawal from stock" means the action
			 of taking from inventory vending device goods which are identified and intended
			 for sale through a vending device located in Arkansas. A withdrawal from stock
			 at the option of the vending device operator occurs upon one of the following
			 acts:
a. the removal from a warehouse or other
			 established inventory in Arkansas of identified vending device goods intended
			 for sale through a vending device in Arkansas; or,
b. the delivery into an Arkansas vending
			 device of identified vending device goods intended for sale through a vending
			 device in Arkansas which goods have previously been removed from a warehouse or
			 other established inventory either within or without Arkansas; or,
c. the dispensing out of an Arkansas vending
			 device of identified vending device goods which have previously been removed
			 from a warehouse or other established inventory either within or without
			 Arkansas.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.95-005 - Regulation to GR-21.1 Gross Receipts

Current through Register Vol. 49, No. 6, June, 2024
This regulation is promulgated in order to administer and
				enforce Act 3 87 of 1995 which became effective on February 20 1995.
GR-21.1
PURCHASES BY CONTRACTORS -
			 INCREASE lN SALES AND USE TAX RATES:
A.
			 Materials purchased for use in construction contracts that become recognizable
			 components of the completed project are subject to state and local sales and
			 use tax. In accordance with Act 387 of 1995, these materials are exempt from
			 certain increases in state or local sales and use taxes if the following
			 conditions are satisfied:
1. The materials
			 must be used in a construction contract entered into before the effective date
			 of the tax increase.
2. The
			 materials must be purchased prior to the expiration of five (5) years from the
			 effective date of the tax increase..
3. The construction contractor shall complete
			 and sign the "Certificate of Proof for Contractor's Entitlement to Exemption
			 from Sales and Use Tax Increase", a copy of which follows this regulation and
			 which is available from the Sales and Use Tax Section, Revenue* Division of the
			 Department of Finance and Administration. The construction contractor shall
			 furnish a completed copy of the form to each seller of exempt property for each
			 contract and shall retain a copy of the Certificate with his purchase
			 records.
4. The. seller must keep
			 adequate records to identify all exempt materials, sold. The seller must retain
			 the completed Certificate described in paragraph (3) above. The seller's
			 invoices or other sales documents must contain a statement that the seller has
			 received the Certificate which is retained in his records.
EXAMPLE A: Pulaski County local sales and use tax is increased
				by 1 % effective October 1, 1995. Purchases of materials used in completing
				construction contracts entered into prior to October 1, 1995 will be exempt
				from the additional 1% tax until September 30, 2000.
EXAMPLE B: On November 1, 1995, a construction contractor
				purchases a hammer and 50 pounds of nails for use in framing an apartment
				building. The construction contractor furnishes all necessary information
				required by this regulation to the seller. The construction contract was signed
				prior to the October 1, 1995 tax increase. The additional tax increase is due
				on the sale of the hammer because the hammer will not become a recognizable
				part of the building. The nails are exempt from the tax increase because the
				nails, although they can't be seen, are a recognizable part of the
				building.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.95-006 - Amendment to Arkansas Gross Receipts Regulation GR-45(A)

Current through Register Vol. 49, No. 6, June, 2024
These amendments to the Arkansas Gross Receipts Regulations are
				necessary in order to properly implement and enforce Ark Code Ann.§
								26-52-405
				and are promulgated pursuant to the autnority vested in the Director of the
				Department of Finance tion and the Commissioner of Revenue by Act 386 of 1941
				and Act 401 of 1979.
Gross Receipts Regulation GR-45 (A) is amended to read as
				follows:
"(A) The gross receipts or
			 gross proceeds derived from sales of agricultural fertilizer, agricultural
			 limestone, and agricultural chemicals are exempt from the tax. The term
			 'agricultural chemicals' includes, but is not limited to agricultural
			 pesticides and agricultural herbicides; and vaccines, medications and medicinal
			 preparations used in treating livestock and poultry. Pesticides and herbicides
			 used in and around poultry and other animal houses and agricultural chemicals
			 and fertilizers used in the commercial production of timber are
			 exempt."
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.95-007 - Amendment to Arkansas Gross Receipts Regulation GR-43(D) and GR-43(E)

Current through Register Vol. 49, No. 6, June, 2024
These amendments to the Arkansas Gross Receipts Regulations are
				necessary in order to properly implement and enforce Ark Code Ann. §
								26-52-401(18)
				(B) and are promulgated pursuant to the
				authority vested in the Director of the Depart and Administration and the
				Commissioner of Revenue by Act 386 of 1941 and Act 401 of 1979.
Gross Receipts Regulation GR-43(D) and GR-43(E) are amended to
				read as follows:
"(D) The gross
			 receipts or gross proceeds derived from the sale of seed to be used in the
			 commercial production of any agricultural product, or in the commercial
			 production of any agricultural seed are exempt from the tax. Also, the gross
			 receipts or gross proceeds derived from the sale of seedlings used in the
			 commercial production of timber are exempt from tax. For purposes of this
			 subsection the term * commercial production' means that the purchaser of the
			 seed or seedling is engaged in the business of growing agricultural products,
			 including the production of timber.
(E) The term ' agricultural' means operations
			 engaged in for the production of food, fiber or timber."
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.95-010 - Regulation 1995-6 Standard Mileage Rates for Income Tax Purposes

Current through Register Vol. 49, No. 6, June, 2024
The Commissioner of Revenue, pursuant to his authority under
				Ark. Code Ann. §
								26-18-301 and
				Ark. Code Ann. §
								26-51-423(a)(3)
				(Supp. 1993), does hereby issue the following regulation. This regulation
				supersedes Revenue Division Regulation 1994-2.
The optional standard mileage rate, for use by employees or
				self-employed individuals in computing the income tax deductible costs of
				operating passenger automobiles owned by them for business purposes, is thirty
				cents (30¢) per mile.
The optional mileage rate for use by individuals in computing
				the income tax deductible costs of operating passenger automobiles owed by them
				for a charitable organization is twelve cents (12¢) per mile.
The optional standard mileage rate for business use of a
				vehicle by a rural mail carrier is forty-five cents
(45¢)
per
				mile.
The optional standard mileage rate allowed in computing the
				cost of operating a car where transportation expenses are deductible as a
				medical expense is nine cents (9¢) per mile.
The mileage rate stated above shall be in effect beginning on
				and after January 1, 1995.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.96-001 - Regulation GR-51 Amendment to Gross Receipts Regulation

Current through Register Vol. 49, No. 6, June, 2024
This amendment is necessary in order to implement and.enforce
				Act 587 of 1995.
Gross Receipts Regulation GR-51(B) (1) (a) is amended to read
				as follows:
B. The term "farm
			 equipment and machinery" means agricultural implements used exclusively and
			 directly for the agricultural production of food or fiber as a business.
(1) The following agricultural implements are
			 exempt provided they meet the requirements of paragraphs B(3) and B(4) of this
			 regulation:
(a) Combines, cotton pickers,
			 cotton module builders, cotton trailers, cultivators, discs, farm tractors,
			 (other than garden tractors) harrows, irrigation equipment, milking equipment
			 including milking machines, mechanical pickers, planters, plows, rotary hoes,
			 sprayers, spreaders and threshing machines. "Irrigation equipment" means
(i) pipes, hoses, tubing and accessories to
			 the pipes, hoses and tubing which deliver irrigation water from the water
			 source to the crops regardless of whether the equipment becomes affixed to real
			 property,- and,
(ii) pumps, gates,
			 and other equipment other than pipes, hoses and tubing, which is movable and
			 does not become affixed to real property. Irrigation equipment, other than
			 pipes, hoses and tubing, which is designed or intended to be permanently
			 attached or incorporated into real property is not exempt.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.96-002 - Regulation GR-21 Amendment to Gross Receipts Regulation

Current through Register Vol. 49, No. 6, June, 2024
This amendment is necessary in order to enforce and administe
				Act 835 of 1995.
Gross Receipts Regulation GR-21 is amended to read as
				follows.
GR-21.
PERSONS REQUIRED
			 TO COLLECT AND REMIT TAX--SPECIFIC BUSINESSES--CONTRACTORS
:
A. DEFINITIONS
1. "Consumer" or "user" means the person to
			 whom the taxable sale is made or to whom the taxable services are furnished.
			 All contractors are deemed to be consumers or users of all tangible personal
			 property including materials, supplies, and equipment used or consumed by them
			 in performing any contract, and the sales of all such property to contractors
			 are taxable sales.
2. "Contract"
			 means any agreement or undertaking to construct, manage or supervise the
			 construction, erection, alteration or repair of any building or other
			 improvement or structure affixed to real estate, including any of their
			 component parts.
3. "Contractor"
			 means any person who contracts or undertakes to construct, manage or supervise
			 the construction, erection, alteration or repair of any building or other
			 improvement or structure affixed to real estate, including any of their
			 component parts.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.96-003 - 1996-1 Youth Apprenticeship Program

Current through Register Vol. 49, No. 6, June, 2024
SECTION
			 1 - DEFINITIONS
(1) "Bureau"
			 means the Bureau of Apprenticeship and Training of the United States Department
			 of Labor.
(2) "Department" means
			 the Arkansas Department of Finance and administration.
(3) "Registered apprenticeship program" is a
			 plan approved by the Bureau as provided in Title 29, Subtitle (a) , Part 29 of
			 the Code of Federal Regulations, as in effect on January 1, 1995, that contains
			 terms and conditions for the employment and training of youth
			 apprentices.
(4) "Taxpayer" means
			 any business entity qualified under a registered apprenticeship program to earn
			 income tax credits pursuant to this Act.
(5) "Wages" are the gross taxable wages paid
			 to a youth apprentice while employed in a registered apprenticeship
			 program.
(6) "Youth apprentice"
			 means an individual between the ages of sixteen (16) and twenty-one (21) years
			 who is enrolled in a public or private secondary or post secondary
			 school.
(7) "501(c) (3)
			 corporation" means the Federal Internal Revenue Code section referencing
			 specific non-profit organizations that are tax-exempt for federal income tax
			 purposes.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.96-004 - Regulation 1996-2 Electronic Filing Providing Taxpayer w/Return

Current through Register Vol. 49, No. 6, June, 2024
Pursuant to Ark. Code Ann.§
								26-51-806,
				the Director of the Department of Finance and Administration has the authority
				to prescribe the form by which income tax returns are filed. In conjunction
				with that provision, the Director has authorized electronic filing of
				individual income tax returns beginning in January of 1996. The regulations are
				needed to prescribe the procedures for electronically filing income tax
				returns. The Director of the Department of Finance and Administration and the
				Commissioner of Revenue promulgate this regulation pursuant to the authority
				set out in Ark. Code Ann. §
								26-18-301.
(1) Definitions:
(A) An "Electronic Filer" is a firm,
			 organization or individual that participates in the Electronic Filing
			 Program.
(B) An "Electronic Return
			 Originator" (ERO) is a firm, organization or individual who deals directly with
			 the taxpayer. An ERO may or may not be a preparer, as it is defined as an:
(i) "Electronic Return Preparer" who prepares
			 tax returns, including AR8453, for taxpayers who intend to have their returns
			 electronically filed; or
(ii)
			 "Electronic Return Collector" who accepts completed tax returns including
			 AR8453 from taxpayers who intend to have their returns electronically
			 riled.
(C) A
			 "Transmitter" is categorized as a firm, organization or individual who
			 transmits electronic returns directly to the IRS Data Communications
			 Subsystem.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.96-005 - Amendment to Gross Receipts Regulation GR-53

Current through Register Vol. 49, No. 6, June, 2024
This amendment is necessary in order to implement and
				enforce Act 358 of 1995. Gross Receipts Regulation GR-53(B), (C) and (D) are
				amended to read as follows:
B.
			 It is necessary that the person claiming the benefits of this sale for resale
			 exemption prove to the seller that he s engaged in the business of reselling
			 the articles purchased by him. The purchaser must provide the seller with the
			 purchaser's retail permit number if the sale is made within Arkansas. In
			 addition to furnishing his retail permit number to the seller, the purchaser
			 must certify in writing to the seller that he (the purchaser) is engaged in the
			 business of reselling the articles purchased. Failure to so certify, or to
			 falsely certify with the knowledge that the items purchased are not for resale,
			 shall be sufficient grounds upon which the Commissioner may cause the
			 purchaser's retail permit to be canceled. Certification may be made on the
			 bill, invoice or sales slip retained by the seller or by furnishing a
			 certification letter to the seller which contains the following:
(1) the name and address of the
			 purchaser;
(2) the retail permit
			 number of the permit issued to the purchaser;
(3) a statement that the purchaser is engaged
			 in the business of reselling the articles purchased;
(4) a statement that the articles purchased
			 are purchased for resale,-
(5) the
			 signature of the purchaser or a person authorized to legally bind the
			 purchaser.
If certification is made directly on the bill, sales slip or
				invoice, the purchaser need only note his retail permit number and write the
				following statement (or a reasonable approximation thereof): "I, (name,
				position, business name, hereby certify that the materials listed on the (bill,
				invoice or sales slip) are purchased for resale and that I am regularly engaged
				in the business of reselling the items noted on this (bill, invoice or sales
				slip) . " The purchaser or his authorized agent must then sign the bill,
				invoice or sales slip and return a copy thereof to the seller for his
				records.
Alternatively, certification may be made in compliance
				with this regulation by completing the Resale Certificate printed as Exhibit
				"A" following this regulation.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.96-006 - Reg. 199603 Apportionment of Business Income Arising From Intragroup Intangible Licensing Transactions

Current through Register Vol. 49, No. 6, June, 2024
Pursuant to the authority provided in Ark. Code Ann. §
								19-1-208
				(1987), Ark. Code Ann. §
								26-18-301
				(1987) and Ark, Code Ann. §
								25-15-201, et
				seq. (1987) (the Arkansas Administrative Procedures Act), the Director of the
				Arkansas Department of Finance and Administration and the Commissioner of
				Revenue for the State of Arkansas do hereby promulgate the following
				Regulation. This Regulation is to be read in conjunction with the previous
				Regulations of the Department of Finance and Administration ("Department") and
				laws of this State, for the administration of Article IV of the Multistate Tax
				Compact as adopted in Arkansas and found at Ark. Code Ann.§
								26-5-101
				("AMTC") and the Uniform Division of Income for Tax Purposes Act as adopted in
				Arkansas and found at Ark. Code Ann. S
				26-51-701
				et seq. ("AUDITPA").
1.
Determination
.
a. In
			 accordance with the terms of Ark. Code Ann. S
			 26-5-101
			 IV-18 and Ark. Code Ann. §
									26-51-718,
			 the Director determines that the allocation and apportionment provisions of the
			 AMTC and the AUDITPA do not fairly represent the extent of business activity in
			 the State of Arkansas for taxpayers described in paragraph 3.
b. A corporation which owns, licenses or
			 manages intangible property has nexus with Arkansas for purposes of filing a
			 corporate income tax return when the corporation seeks the benefit of economic
			 contact with Arkansas by directing its economic activity at this State through
			 the licensing of these intangibles in an intragroup intangible licensing
			 transaction.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.96-007 - Emergency Regulation 1996-4 Gross Receipts

Current through Register Vol. 49, No. 6, June, 2024
On July 15, 1996, the Arkansas Supreme Court ruled in State of
				Arkansas v. Staton. Case No. 96-215, that the gross receipts from the sale of
				extended Service contracts covering motor vehicles were not subject to sales
				tax. This regulafion is-necessaiy in order to follow the ruling of the court.
				The provisions of this regulation will become effective on October 1, 1996. In
				the event that service contracts covering taxable services become subject to
				sales tax, this regulation shall become void.
PART
			 I
: NEW REGULATION
A.
Taxation of Service
			 Contracts
1. The gross receipts
			 derived from the separate sale of service contracts or warranties are subject
			 to sales tax only if the following factors exist:
a. The contract includes the provision or
			 reimbursement of taxable services to be performed in the future;
b. The contract includes the provision or
			 reimbursement of any services that are to be performed in the future on a
			 regular basis, such as inspection or regular maintenance; and,
c. The contract covers a specified period of
			 time and the fee for each of the services to be performed is not separately
			 stated.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.97-001 - Gross Receipts Regulations (GR-9.2, GR-12 and GR-18)

Current through Register Vol. 49, No. 6, June, 2024
On July 15, 1996, the Arkansas Supreme Court ruled in State of
				Arkansas StdfonCase No. 96-215, that the gross receipts from the sale of
				extended service contfacts covefing motor vehicles were not subject to sales
				tax. These regulations are necessary in order to-follawjhe ruling of the court.
				The provisions of an emergency regulation containing identical terms became
				effective on October 1, 1996. In the event that service contracts covering
				taxable services become subject to sales tax, these regulations shall become
				void.
PART I : NEW REGULATION - GR-9.2
A.
Taxation of Service
			 Contracts
1. The gross receipts
			 derived from the separate sale of service contracts or warranties are subject
			 to sales tax only if the following factors exist:
a. The contract includes the provision or
			 reimbursement of taxable services to be performed in the future;
b. The contract includes the provision or
			 reimbursement of any services that are to be performed in the future on a
			 regular basis, such as inspection or regular maintenance; and,
c. The contract covers a specified period of
			 time and the fee for each of the services to be performed is not separately
			 stated.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.97-002 - Standard Mileage Rates for Income Tax Purposes 1997-1

Current through Register Vol. 49, No. 6, June, 2024
The Commissioner of Revenue, pursuant to his authority
				under'Ark Code Ann. §
								26-18-301 and
				Ark. Code Ann. §
								26-51-423(a)(3)
				(Supp. 1995), does-hereby issue the following regulation. This regulation
				supersedes Revenue Division Regulation 1995-6.
The optional standard mileage rate, for use by employees or
				selfemployed individuals in computing the income tax deductible costs of
				operating passenger automobiles owned by them for business purposes, is thirty
				one cents (310) per mile.
The optional mileage rate for use by individuals in computing
				the income tax deductible costs of operating passenger automobiles owned by
				them for a charitable organization is twelve cents (12¢) per mile.
The optional standard mileage rate for business use of a
				vehicle by a rural mail carrier is forty-six and one-half cent (46.5¢) per
				mile.
The optional standard mileage rate allowed in computing the
				cost of operating a car where transportation expenses are deductible as a
				medical expense is 10 cents (10¢) per mile.
The mileage rate stated above shall be in effect beginning on
				and after January 1, 1996.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.97-005 - Income Tax Regulation 1997-2 - Individual Income Tax Credit for Political Contributions

Current through Register Vol. 49, No. 6, June, 2024
On November 5, 1996 Initiated Act Number One (1) was adopted by
				the people of the State of Arkansas. This Act provides for a credit against
				Arkansas individual income tax for political contributions. A regulation is
				needed for the proper administration of the tax credit provisions. The Director
				of the Department of Finance and Administration and the Commissioner of Revenue
				promulgate this regulation pursuant to the authority set forth in Ark. Code
				Ann. §
								26-18-301 and
				§
								26-51-104.
1. Definitions:
A. An "Approved Political Action Committee"
			 means any person who:
i. Receives
			 contributions from one (1) or more persons in oijder to make contributions to
			 candidates;
ii. Does not accept any
			 contribution or cumulative contributions in excess of two hundred dollars
			 ($200.00) from any person in any calendar year;
iii. Has been registered with the Arkansas
			 Secretary of State for at least four (4) continuous months prior to making
			 contributions to candidates; and
iv. An approved political action committee
			 shall not include an organized political party, the candidate's own campaign
			 committee or an exploratory committee.