reglab/statecodes huggingface dataset:
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 02 - Alcoholic Beverage Control Division › Rule 006.02.21-003 - Prohibited Activities Rule 1.79(27)

Current through Register Vol. 49, No. 6, June, 2024
Section
			 1.79(27)
Allowing Alcoholic Beverages to be Carried
			 From Any On Premises Alcoholic Beverage Outlet or Private Club.
The permittee allowed any patron to exit the permitted premises carrying any
			 open container of alcoholic beverages or allowed any patron to exit any on
			 premises retail beer outlet carrying sealed alcoholic beverages in any
			 combination not authorized by the Director for off premises sales, unless
			 otherwise authorized by these rules. Private Club permitted outlets are not
			 allowed to sell any alcoholic beverages to be taken off the permitted premises.
Provided,
(1) those establishments holding an on
			 premises wine restaurant or cafe permit, a combined restaurankbeer and wine
			 permit, hotel-motel-restaurant mixed drink permit, or private club permit, may
			 allow a customer, who purchases an unsealed package of wine in conjunction with
			 a food purchase and consumes a portion of the wine on the premises with the
			 meal, to replace the cork and remove the partially filled package from the
			 premises and (2) patrons may walk back and forth with an alcoholic beverage
			 between a private club permitted premises and another contiguous permitted
			 premises when both premises are a part of the same business operation and the
			 alcoholic beverage is a type permitted by both premises; and (3) patrons may
			 walk back and forth with an alcoholic beverage between an on ' premises
			 permitted outlet and a contiguous outlet issued a casino license by the
			 Arkansas Racing Commission as long as the casino licensee is in operation
			 (Amended 10-21-20)
It is further provided that any on-premises outlet in a valid
				Entertainment District may allow patrons to leave the permitted premises with
				alcoholic beverages, A city, municipality, or incorporated town that has
				designated an Entertainment District ' shall notify the ABC within ten (10)
				days of issuance or removal of a district. Notification for issuance of an
				Entertainment District shall include; whether the district is temporary or
				permanent, the days and hours of operation of the Entertainment District, any
				other regulations within the Entertainment District, as well as any on-premises
				outlets that elect to opt out of the Entertainment District Any on-premise
				permit within an Entertainment District that opts out of the Entertainment
				District may not permit patrons to leave the premises with alcoholic
				beverages.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 02 - Alcoholic Beverage Control Division › Rule 006.02.21-004 - Manufacturer to Sell Only to Wholesalers Rule 2.12

Current through Register Vol. 49, No. 6, June, 2024
Section 2.12
Manufacturer to
			 Sell Only to Wholesalers; Exception for Small Farm Wine and
			 Brandy.
Any person manufacturing controlled beverages under any
			 alcoholic beverage control law of the State of Arkansas shall sell such
			 controlled beverages only to persons holding a permit to sell such controlled
			 beverages at wholesale.
Provided,
that
			 manufacturers of small farm wine and brandy may also sell to consumers in
			 accordance with the laws and Rules applicable to such permits.
Provided
further, a distiller or manufacturer, as
			 permitted under §
								3-4-602,
			 may sell, deliver, and transport to permitted retailers as described in the
			 provisions of Section 2.85(2).
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 02 - Alcoholic Beverage Control Division › Rule 006.02.21-005 - Micro-brewery Restaurant Delivery Rule 2.58.1

Current through Register Vol. 49, No. 6, June, 2024
Section 2.58.1
Microbrewery-Restaurant
			 Delivery.
Microbreweiy Restaurant permit holders may deliver or cause to
			 be delivered alcoholic beverages directly to the private residences of a
			 consumer twenty-one years of age or older in a wet county or territorial
			 subdivision in accordance with the Rules 3.22 through Rule 3.28.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 02 - Alcoholic Beverage Control Division › Rule 006.02.21-006 - Small Brewery Delivery Rule 2.65.1

Current through Register Vol. 49, No. 6, June, 2024
Section
			 2.65.1
Small Brewery Delivery.
Small Brewery permit
			 holders may deliver or cause to be delivered aicoholic beverages directly to
			 the private residences of a consumer twenty-one years of age or older in a wet
			 county or territorial subdivision in accordance with the Rules 3.22 through
			 Rule 3.28.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 02 - Alcoholic Beverage Control Division › Rule 006.02.21-007 - Advertising for Microbrewery-Restaurant Private Club Rule 5.90

Current through Register Vol. 49, No. 6, June, 2024
Section 5.90
Advertising for a microbrewery-restaurant private club.
A
			 microbrewery-restaurant private club may use advertising media to announce
			 social functions of general interest, including without limitation:
(1) A golf tournament;
(2) A charity ball;
(3) An entertainment event; or
(4) A similar activity.
Such event shall be held within the confines of the
				microbrewery-restaurant private club property. The advertising for the social
				function shall be preceded by the words Notice to Members" and the name of the
				club or organization sponsoring the event.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 02 - Alcoholic Beverage Control Division › Rule 006.02.21-008 - Direct Shipment of Vinous Liquor or Mead Rule 2.75

Current through Register Vol. 49, No. 6, June, 2024
Section 2.75
Direct Shipment of
			 Vinous Liquor or Mead to Arkansas Residents,
Any winery
			 licensed by this state or the state where its principal place of business is
			 located and which is registered with the Alcoholic Beverage Control Division
			 pursuant to ACA §
								3-5-1703
			 may ship vinous Liquor or mead to an Arkansas consumer. Prior to the winery's
			 first shipment into or within the state the winery shall (1) register with the
			 Alcoholic Beverage Control Division; (2) provide the division with a copy of
			 the winery s current licenses to manufacture wine issued by:
(A) the state of domicile; and
(B) the Alcohol and Tobacco Tax and Trade
			 Bureau of the United States Treasury; and (3) pay a registration fee of
			 twenty-five dollars ($25,00).
A consumer must be physically present at the winery to purchase
				the vinous liquor or mead to be shipped into or within the state and must
				provide identification to the shipping winery that the consumer is at least
				twenty-one (21) years old.
A winery shall ship only a vinous liquor or mead to a private
				residence and may only ship one case of vinous liquor and one case of mead per
				consumer in any calendar quarter.
A shipment of a vinous liquor or mead shall have a shipping
				label provided by the Alcoholic Beverage Control Division affixed to the
				shipping package. The fee for each label shall not exceed ten dollars
				($10.00).
A winery shall have the vinous liquor or mead delivered to an
				Arkansas consumer during the hours of the day that alcoholic beverages may be
				purchased in the state.
A winery shall collect and remit to the Department of Finance
				and Administration all sales taxes and excises taxes due on a sale to an
				individual of this state as if the sale took place on the premises of an
				Arkansas Small Farm Wineiy, including without limitation taxes under ACA §
										§
										3-5-1605,
				3-7-104,
				3-7-111, and
				3-7-201.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 02 - Alcoholic Beverage Control Division › Rule 006.02.21-009 - Excursion Train Permits Title 3, Subtitle G, Rule 3.29-3.34

Current through Register Vol. 49, No. 6, June, 2024
SUBTITLE G
-
			 EXCURSION TRAIN PERMITS
Section 3.29
"Excursion train"
means a train made available to the public
			 through ticket sales for scheduled dates and times for operation over a common
			 carrier railroad or railroad authority that operates on a fixed schedule or
			 route with a specific beginning and ending point.
Section 3.30
"Alcoholic
			 beverage,"
for purposes of this subtitle, means spiritous liquor, vinous
			 liquor, small farm wine, light wine, malt liquor, and hard cider.
Section 3.31
Scope of Excursion Train
			 Permit.
An excursion train permit may sell and serve alcoholic
				beverages on an excursion train. Sale and service of alcoholic beverages for
				on-premise consumption may occur only when the train is located in a territory
				that has authorized the sale of alcoholic beverages. A permittee is also
				authorized to store alcoholic beverages, legally purchased, on board the
				excursion train.
Section
			 3.32
Permit application.
An application for an excursion train permit shall be made in
				writing, on a form approved by the Director, and verified by the applicant for
				the permit. The application shall include a description of the excursion train
				and identify the areas where alcoholic beverages are sold and served. The
				application shall be accompanied by a permit fee of two hundred dollars
				($200.00).
Section 3.33
Separate storage facility - Application.
An excursion train
			 permittee shall notify the Alcoholic Beverage Control of its intent to operate
			 a separate storage facility by providing the following information.
(1) A completed excursion train separate
			 storage facility application form;
(2) A floor plan of the separate storage
			 facility; and
(3) Certification
			 that the proposed storage facility is in compliance with any local zoning
			 requirements for the location.
Upon receipt of an acceptable application, the Alcoholic
				Beverage Control shall issue an endorsement to the excursion train permittee.
				The endorsement shall be posted on the premises of the separate storage
				facility in compliance with the Rule 1.37. Such endorsement allows an excursion
				train permittee to store legally purchased alcoholic beverages for sale on the
				excursion train.
Section
			 3.34
Posting of permit.
Excursion train permittees
			 shall post their Alcoholic Beverage permit pursuant to Rule 1.37. In addition,
			 the excursion train permittees shall post a copy of their excursion train
			 permit, pursuant to Rule 1.37, in each train car in which alcoholic beverages
			 will be sold and served.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 02 - Alcoholic Beverage Control Division › Rule 006.02.21-010 - Disposition of Distiller or Liquor Manufacturer Products Rule 2.85

Current through Register Vol. 49, No. 6, June, 2024
SUBTITLE K
-
			 DISTILLERS OR LIQUOR MANUFACTURER OPERATIONS
Section 2.85
Disposition of Distiller
			 or Liquor Manufacturer Products.
Subject to all other product
			 disposition rules, unless specifically allowed under this rule section, a
			 distiller or liquor manufacturer is permitted to sell, serve, or otherwise
			 dispose of controlled beverage product it produces or otherwise procures as
			 follows:
(1) A distiller or manufacturer may
			 sell, deliver, and transport any liquor product to a wholesaler or
			 rectifier;
(2) A distiller or
			 manufacturer may sell, deliver, and transport to permitted retailers not more
			 than fifteen thousand (15,000) nine-liter-equivalent cases or thirty-five
			 thousand six hundred sixty-seven gallons (35,667 gals.) of spiritous liquor
			 produced by the distiller or manufacturer per year.
(3) A distiller or manufacturer may export
			 any liquor product from this state;
(4) A distiller or manufacturer may sell for
			 off-premises consumption on any day of the week, including Sunday, its own
			 spiritous or vinous liquor product produced either at its in-state premises or
			 its out-of-state premises;
(5) A
			 distiller or manufacturer may sell for on-premises consumption its own liquor,
			 wine, beer, or malt liquor product produced either at its in-state premises or
			 its out-of-state premises;
(6) A
			 distiller or manufacturer may sell for on-premises consumption any liquor
			 product it purchases from an in-state permitted wholesaler;
(7) A distiller or manufacturer may serve for
			 on-premises consumption complimentary samples of any liquor product it produces
			 either in-state or out-of-state;
(8) If a distiller's or manufacturer's
			 permitted location is in a wet territory, that distiller or manufacturer may
			 sell by the drink or by the retail package any spiritous or vinous liquor
			 product produced on the premises, provided that only sealed containers may be
			 removed from the premises;
(9) A
			 distiller or manufacturer may donate its liquor product to a charitable or
			 non-profit corporation on the same basis as a manufacturer under the provisions
			 of Section 2.28(6) of these Regulations;
(10) A distiller or manufacturer may sell for
			 resale its liquor product to charitable or non-profit organizations holding
			 valid temporary permits as provided for by the Alcoholic Beverage Control
			 Division. Sales of a distiller's or manufacturer's liquor products to a
			 temporary permitted location shall be limited to the duration of the temporary
			 permitted activity.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 02 - Alcoholic Beverage Control Division › Rule 006.02.21-011 - Hard Cider Manufacturing Delivery Rule 2.83.1

Current through Register Vol. 49, No. 6, June, 2024
Section 2.83.1
Hard Cider Manufacturing
			 Delivery.
Hard Cider Manufacturing permit holders may deliver or cause
			 to be delivered alcoholic beverages directly to the private residences of a
			 consumer twenty-one years of age or older in a wet county or territorial
			 subdivision in accordance with the Rules 3.22 through Rule 3.28.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 02 - Alcoholic Beverage Control Division › Rule 006.02.21-012 - Retailer to Purchase Only from Permitted Wholesaler Rule 3.7

Current through Register Vol. 49, No. 6, June, 2024
Section 3.7
Retailer to Purchase Only From Permitted
			 Wholesaler.
Persons holding a permit to sell controlled
			 beverages at retail shall purchase such beverages allowed by the permit only
			 from persons holding a permit to sell beverages at wholesale.
Provided,
persons holding a permit to sell
			 controlled beverages at retail may purchase such beverages from a permitted
			 manufacturer or distiller under the provisions of Section 2.85(2) and A.C.A,
			 §
								3-4-602.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 02 - Alcoholic Beverage Control Division › Rule 006.02.21-013 - To Go and Delivery Rules 3.20-3.28

Current through Register Vol. 49, No. 6, June, 2024
Section
			 3.20
To go and delivery by a restaurant,
A restaurant
			 holding a valid alcoholic beverage permit may sell alcoholic beverages in a
			 sealed container during legal operating hours directly to a consumer twenty-one
			 (21) years of age or older along with the purchase of a meal. The sale of
			 alcoholic beverages under this rule may occur:
1) At the point of sale to be consumed
			 off-premises;
2) At the
			 drive-through to be consumed off-premises;
3) At the curbside to be consumed
			 off-premises, or
4) Delivered to a
			 consumer at a location off-premises.
Restaurant as used in this rule means a public or private place
				that:
1) Is kept, used, maintained,
			 advertised, and held out to the public or to a private or restricted membership
			 as a place where complete meals are actually and regularly served;
2) Provides adequate and sanitary kitchen and
			 dining equipment;
3) Has a seating
			 capacity of at least twenty-five (25) persons;
4) Employs a sufficient number and variety of
			 employees to prepare, cook, and serve suitable food for its guest or
			 members;
5) Serves at least one (1)
			 meal per day; and
6) Is open a
			 minimum of five (5) days per week, with the exception of holidays, vacations,
			 and periods of redecorating.
A meal is defined as the usual assortment of food commonly
				ordered at various hours of the day.
Sealed container means a container with a secure cap or lid
				that completely covers the opening for the container and a seal designed to
				make it evident when the seal has been removed or broken. The seal is affixed
				to the container by the licensee after the container is filled pursuant to a
				consumer order for the drink. This may include the use of tape or other
				adhesive.
The restaurant to go and delivery rules do not apply to private
				clubs or restaurants located in a dry area.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 02 - Alcoholic Beverage Control Division › Rule 006.02.21-014 - Advertising for Microbrewery-Restaurant Private Club Rule 5.91

Current through Register Vol. 49, No. 6, June, 2024
Section 5.91
Advertising for a microbrewery-restaurant private club in a dry
			 area.
A microbrewery-restaurant private club shall not use advertising
			 media to promote the consumption and use of alcoholic beverages or to advertise
			 or Announce the price of service of alcoholic beverages for on-premises
			 consumption in a county where voters have not authorized the sale of
			 intoxicating liquor in a local option election.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 02 - Alcoholic Beverage Control Division › Rule 006.02.21-015 - Manufacturers to Register Brands of controlled Beverages, Rule 2.16(2)

Current through Register Vol. 49, No. 6, June, 2024
Section 2.16
Manufacturers to Register Brands of Controlled Beverages;
			 Manufacturers and Wholesalers Not to Change Brands Without Approval of
			 Director.
(2) Every
			 manufacturer, importer or producer of spirituous and vinous beverages doing
			 business in the State of Arkansas shall submit to the Alcoholic Beverage
			 Control Division one (1) Alcohol and Tobacco Tax and Trade Bureau Certificate
			 of Label Approval for each brand of spirituous and vinous beverages and the
			 brand label extension of each brand of spirituous and vinous beverages to be
			 shipped for the first time by the shipper into or within the state and shall
			 designate in the application for registration one (1) licensed liquor
			 wholesaler in the state, who shall be the exclusive distributor of such brand
			 or label within the state. Such designated wholesaler shall be initially
			 approved by the Director and shall not be changed nor initially disapproved
			 except for good cause, and the Director shall determine good cause after a
			 hearing pursuant to the provisions set out in this Rule. Any brands or labels
			 previously registered in this state, and which have subsequently been withdrawn
			 from distribution in this state, shall be treated in the same manner as the
			 initial registration of brands or labels and are subject to the provisions
			 hereof.
A brand label and brand label extension shall be registered by
				the supplier before the first shipment of each brand label and brand label
				extension into or within the state on or after July 1, 2013. A copy of the
				Alcohol Tobacco Tax and Trade Bureau Certificate of Label Approval for each
				brand label and brand label extension shall be submitted with the registration
				of each brand label and brand label extension.
The registration of a brand label and a brand label extension
				shall:
1) Be in writing or
			 electronically submitted,
2) Be
			 verified if it is submitted in writing, and
3) Set forth information as the Director of
			 the Alcoholic Beverage Control Division requires.
Each Alcohol and Tobacco Tax and Trade Bureau Certificate of
				Label Approval submitted for registration shall be accompanied by a
				registration fee of fifteen dollars ($15.00) payable by check, cash, money
				order, or electronic payment.
All brand label and brand label extensions shall be renewed
				annually.
In addition to the label registration process provided above,
				spiritous liquor beverages classified as ready-to-drink products containing
				spiritous liquor with a final finished product of no greater than fifteen
				percent (15%) alcohol by weight may also be registered under A.C.A. §
										3-2-409.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 02 - Alcoholic Beverage Control Division › Rule 006.02.21-016 - Types of Permits for which application may be made, Rule 1.19(3)

Current through Register Vol. 49, No. 6, June, 2024
Section 1.19
Types of Permits for Which Application May Be Made.
(39)
Native Brandy
			 Permit
authorizes the manufacture and sale of brandy, cordials
			 or other distillates or component parts thereof manufactured from agricultural
			 or horticultural products produced solely in Arkansas. (Adopted 09-01-2021)
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 02 - Alcoholic Beverage Control Division › Rule 006.02.21-018 - Sale of Beer and Wine through Drive-up Windows, Rule 1.33(15)

Current through Register Vol. 49, No. 6, June, 2024
Section 1.33
No Permit to be Issued for Certain Premises.
No permit shall be
			 issued pursuant to any alcoholic beverage control law of the State of Arkansas
			 for the following premises:
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 03 - Administrative Services › Rule 006.03.06-001 - Rule 2006-5 - State Administration of Justice Fund

Current through Register Vol. 49, No. 6, June, 2024
This rule is promulgated pursuant to Ark. Code Ann. §
								25-15-204,
				to administer the provisions of Ark. Code Ann. §
								16-10-301 et
				seq., specifically Ark. Code Ann. §
								16-10-309,
				pertaining to the duties of the Administration of Justice Funds Section of the
				Department of Finance and Administration (AOJF Section) to collect and
				administer the fees, fines, and court costs that are required to be remitted by
				towns, cities, or counties to the AOJF Section and deposited to the State
				Administration of Justice Fund and various state agencies.
A. FILING FEES AND COURT COSTS.
1. Filing fees and court costs for each case
			 filed in general and limited jurisdiction courts in Arkansas are uniform and
			 are assessed according to law.
2.
			 All court costs and filing fees for initiating or reopening a cause of action
			 in the circuit courts or transferring a case from any district or circuit court
			 to a circuit court (Ark. Code Ann. §
									21-6-403
			 ); initiating a cause of action in district court (Ark. Code Ann. §
									16-17-705
			 ); initiating a civil cause of action in city court (Ark. Code Ann. §
									16-10-303
			 ); and court costs (Ark. Code Ann. §
									16-10-305
			 ) that are assessed and collected in the city courts, district courts, and
			 circuit courts in Arkansas are required to be remitted to the AOJF Section
			 after deduction of an amount that is allowed by law to retain to defray costs
			 of administration of justice.
3.
			 Each county treasurer maintains the county administration of justice fund. Each
			 county is required to remit all sums received from initiating or reopening a
			 cause of action in the circuit courts or transferring a case from any district
			 or circuit court to a circuit court, and court costs that were collected during
			 the previous month less the amounts the county is allowed to retain by law to
			 defray a part of the county administration of justice costs. The net amount
			 (amount collected minus amount retained) shall be remitted to the AOJF Section
			 on or before the fifteenth (15th) day of the month
			 following the month in which the fees were collected.
4. The city treasurer of each municipality
			 that operates a city or district court maintains the city administration of
			 justice fund. Each city is required to remit all sums received from initiating
			 a cause of action in district court, initiating a cause of action in city
			 court, and court costs that were collected during the previous month less the
			 amounts the city is allowed by law to retain to defray a part of the city
			 administration of justice expense. The net amount (amount collected minus
			 amount retained) shall be remitted to the AOJF Section on or before the
			 fifteenth (15th) day of the month following the
			 month in which the fees were collected.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.05-001 - Regulation 2005-2: 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 forty
				and one-half cents (40.5¢) per mile for expenses paid or incurred during the
				2005 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 fifteen cents (15¢) per
				mile.
The standard mileage rate for business use of a vehicle by a
				rural mail carrier as set by the Internal Revenue Service for tax year 2005 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, 2005.
Issued this _________ day of May 2005 in the City of Little
				Rock, Pulaski County, Arkansas.
______________________________
Richard A. Weiss, Director Department of Finance and
				Administration
_________________________________
Tim Leathers, Commissioner of Revenue Department of Finance and
				Administration
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.05-002 - Regulation 2005-1: Exemptions from Tax - Repair and Maintenance of Railroad Parts, Railroad Cars and Equipment

Current through Register Vol. 49, No. 6, June, 2024
Pursuant to his authority under Ark. Code Ann. §
								26-18-301,
				the Director of the Arkansas Department of Finance and Administration
				promulgates the following regulation for the purpose of facilitating compliance
				with Section 11501(b)(4) of the Railroad Revitaliza-tion and Regulatory Reform
				Act (the "4R Act"),
				49 U.S.C. §
									10101, et seq. The 4R Act prohibits tax
				discrimination against rail property and states that no State shall impose a
				tax on railroad property that discriminates against a rail carrier.
On April 26, 2004, a lawsuit styled
The Arkansas and
				Missouri Railroad Company v. Richard Weiss, Director of the Arkansas Department
				of Finance and Administration, et al.
was filed in the U.S. District
				Court, Western District. The lawsuit alleged that certain Arkansas tax laws are
				in violation of the 4R Act because Arkansas law exempts barge and commercial
				aircraft companies (two of the railroad's major competitors) from paying sales
				and use tax on parts and labor used in the repair and maintenance of barges and
				aircraft, while railroad carriers are required to pay sales and use tax on the
				repair and maintenance of railroad cars and equipment unless the railroad cars
				are brought into the state solely and exclusively for the purpose of being
				repaired. The Arkansas and Missouri Railroad alleged that this different tax
				treatment put the railroad at a competitive disadvantage, in violation of the
				4R Act. An order was entered in the U.S. District Court on January 13, 2005,
				stating that effective December 1, 2004, the Department of Finance and
				Administration is to discontinue the assessment and collection of Arkansas
				sales and use tax on the gross receipts or gross proceeds derived from the
				parts and labor used in the repair and maintenance of railroad parts, railroad
				cars, and equipment. Pursuant to the order of the U.S. District Court, this
				exemption will not apply to transactions prior to December 1, 2004. Therefore,
				this regulation is promulgated to ensure that rail carriers in Arkansas are
				taxed in a manner conforming to federal law.
In accordance with the Court's Order, the gross receipts or
				gross proceeds derived from the sale of parts and the labor used in the repair
				and maintenance of railroad parts, railroad cars, and equipment on and after
				December 1, 2004, are exempt from tax.
In witness whereof, we have hereunto set our hands this
				_________ day of July, 2005.
___________________________
RICHARD A. WEISS, Director
Arkansas Dept. of Finance & Adminstration
_____________________________
TIM LEATHERS, Deputy Director and Commissioner of
				Revenue
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.05-003 - Rule 2005-4: Sales of Heavy Equipment - Decals

Current through Register Vol. 49, No. 6, June, 2024
Pursuant to his authority under Ark. Code Ann. §§
								26-18-301 and
				26-52-105,
				the Director of the Arkansas Department of Finance and Administration
				promulgates the following regulation for the purpose of implementing Act 1693
				of 2005.
SALES OF HEAVY EQUIPMENT
1.
EFFECTIVE DATE:
This
			 regulation shall be effective on and after July 1, 2005.
2.
PURPOSE:
This regulation is
			 promulgated to implement and clarify the collection of sales and use tax on
			 sales of heavy equipment and to establish the procedure for affixing decals in
			 connection with such sales as required by Act 1693 of 2005.
3.
DEFINITIONS:
A. "Heavy equipment" includes rough terrain
			 fork lifts, scissor lifts, extendable boom lifts, cranes, trenchers, loader
			 backhoes, excavators, bulldozers, motor graders, crawler tractors and loaders,
			 wheel tractors, skid-steer loaders, scrapers, earth movers, compaction
			 equipment, asphalt pavers, demolition equipment, concrete pavers, wheel
			 loaders, rock drills, portable air compressors that are 100 CFM or greater,
			 cable plows, boring machines or any other equipment determined by the Director
			 to be heavy equipment following the adoption of a regulation in accordance with
			 state law.
(i) Demolition equipment is limited
			 to equipment that is used to demolish structures or highway.
(ii) Rock drills are limited to equipment
			 used to drill holes in rock or concrete.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.06-001 - Rule 2006-1: 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
				forty-four and one-half cents (44.5¢) per mile for expenses paid or incurred
				during the 2006 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 eighteen cents (18¢) per mile for
				expenses paid or incurred during the 2006 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 2006 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, 2006.
Issued this
2nd
day of March 2006 in
				the City of Little Rock, Pulaski County, Arkansas.
______________________________
				_________________________________
Richard A. Weiss, Director Tim Leathers, Commissioner of
				Revenue
Arkansas Department of Finance and Arkansas Department of
				Finance and
Administration Administration
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.06-002 - Rule 2006-4 - Sales of Heavy Equipment

Current through Register Vol. 49, No. 6, June, 2024
Pursuant to his authority under Ark. Code Ann. §§
								26-18-301 and
				26-52-105,
				the Director of the Arkansas Department of Finance and Administration
				promulgates the following regulation for the purpose of implementing Act 1693
				of 2005.
SALES OF HEAVY EQUIPMENT
1.
EFFECTIVE DATE:
This
			 regulation shall be effective on and after July 1, 2005.
2.
PURPOSE:
This regulation is
			 promulgated to implement and clarify the collection of sales and use tax on
			 sales of heavy equipment and to establish the procedure for affixing decals in
			 connection with such sales as required by Act 1693 of 2005.
3.
DEFINITIONS:
A. "Heavy equipment" includes rough terrain
			 fork lifts, scissor lifts, extendable boom lifts, cranes, trenchers, loader
			 backhoes, excavators, bulldozers, motor graders, crawler tractors and loaders,
			 skid-steer loaders, scrapers, earth movers, compaction equipment, asphalt
			 pavers, demolition equipment, concrete pavers, wheel loaders, rock drills,
			 portable air compressors that are 100 CFM or greater, cable plows, boring
			 machines or any other equipment determined by the Director to be heavy
			 equipment following the adoption of a regulation in accordance with state law.
(i) Demolition equipment is limited to
			 equipment that is used to demolish structures or highway.
(ii) Rock drills are limited to equipment
			 used to drill holes in rock or concrete.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.06-003 - Rule 2006-2: Income tax exemption Increase for Armed Services Members

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 §
								26-51-101 et
				seq. This rule is necessary to properly administer the provisions of
Act 2187 of 2005
with regard to the increase in the income tax
				exemption for enlisted personnel of the armed forces of the State of Arkansas
				and the United States.
Beginning with the 2005 tax year, the income tax exemption for
				the service pay and allowances of enlisted personnel increased from $6,000 to
				$9,000. The income tax exemption for the service pay and allowances of officers
				did not increase and remains set at $6,000.
A taxpayer who receives both enlisted pay and officer's pay in
				the same year should prorate each exemption by the number of days the taxpayer
				received each type of pay divided by the total days of the year the taxpayer
				received military pay.
Example: Taxpayer received total enlisted pay of $6,250 from
				January 1 through March 31, 2005. Taxpayer was promoted to an officer on April
				1, 2005 and received officer's pay for the remainder of 2005 totaling
				$26,250.
January 1 - March 31, 2005: Enlisted Pay Exemption (2005
				AR1000, lines 10A or 10B) 90 days/365 days per year x
$9,000
=
				$2,219 prorated exemption.
April 1 - December 31, 2005: Officer's Pay Exemption (2005
				AR1000, lines 9A or 9B) 275 days/365 days per year x
$6,000
=
				$4,521 prorated exemption.
$6,250
Enlisted Pay
($2,219)
Prorated Exemption
$4,031
Taxable Enlisted Pay
$26,250
Military Officer's Pay
($4,521)
Prorated Exemption
$21,729
Taxable Military Officer's Pay
Issued this 27th day of February
				2006.
_______________________________
Richard Weiss, Director
Arkansas Department of Finance and
Administration
_______________________________
Tim Leathers, Deputy Director/ Commissioner of
				Revenue
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.06-004 - Rule 2006-8 - Special License Plates and Decals

Current through Register Vol. 49, No. 6, June, 2024
Pursuant to the authority granted by Act 2202 of 2005, the
				Director of the Arkansas Department of Finance and Administration does hereby
				promulgate the following rule governing the application for, issuance of, and
				display of certain special license plates:
A.
PURPOSE AND SCOPE.
1. Act 2202 of 2005 charges the Director of
			 the Arkansas Department of Finance and Administration with the responsibility
			 for issuing special motor vehicle license plates and decals.
2. Act 2202 continues the special license
			 plates that existed before April 13, 2005, and authorizes the Director to issue
			 additional license plates for each of the following categories of special
			 license plates:
a. Military Service and
			 Veterans
b. Public Use Vehicles -
			 Local Government
c. Public Use
			 Vehicles - State Government
d.
			 Public Use Vehicles - Federal Government
e. Nominal Fee Plates
f. Members of the General Assembly
g. Constitutional Officers
h. Game and Fish Commission
i. Colleges and Universities
j. Agriculture Education
k. Fraternities and Sororities
l. Public and Military Service
			 Recognition
m. Special
			 Interests
3. These
			 existing special license plates will be discontinued on April 7, 2007 unless
			 application for approval to continue the plate is made at least 90 days prior
			 to April 1, 2007. A subsequent rule will address the process for application
			 for approval to reissue the license plate on and after April 7, 2007.
4. This rule addresses:
a. the application process for a special
			 license plate for organizations that represent a group of persons with a
			 viewpoint that is different from the viewpoint on a special interest license
			 plate that existed before April 13, 2005 and remedies available upon denial;
			 and
b. the application process and
			 remedies upon denial for special interest license plate decals.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.07-002 - Rule 2007-1: 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
				forty-eight and one-half cents (48.5¢) per mile for expenses paid or incurred
				during the 2007 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 cents (20¢) per mile for
				expenses paid or incurred during the 2007calendar 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 2007 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, 2007.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.07-005 - Rule 2007-5: Reduced Sales Tax Rate for Natural Gas or Electricity Used Directly in the Manufacturing Process|

Current through Register Vol. 49, No. 6, June, 2024
This rule is promulgated by the Director of the Department of
				Finance and Administration to administer the provisions of Act 185 of 2007
				pursuant to the authority of Ark. Code Ann. §
								26-52-319(e)
				as enacted by Act 185 of 2007. This rule is promulgated pursuant to the
				provisions of § 25-14-204 of the Administrative Procedure Act regarding
				rules.
A.
General
			 Information:
1. Beginning July 1,
			 2007, sales of natural gas and electricity to a manufacturer for use directly
			 in the manufacturing process will be taxed as follows:
a. From July 1, 2007 through June 30, 2008
			 the state tax rate will be four and one-half percent (4.5%).
b. Beginning July 1, 2008, and continuing
			 thereafter, the state tax rate will be four percent (4%).
			 1
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.07-006 - Rule 2007-7: Administration of Special License Plates and Certificates for Persons with Disabilities

Current through Register Vol. 49, No. 6, June, 2024
Pursuant to the authority granted by Ark. Code Ann. §
								27-15-307, the
				Director of the Arkansas Department of Finance and Administration does hereby
				promulgate the following rule governing the issuance and display of license
				plates and certificates for persons with disabilities:
A.
PURPOSE AND SCOPE.
1. Ark. Code Ann. §
									27-15-307 requires
			 the Office of Motor Vehicle of the Arkansas Department of Finance and
			 Administration to promulgate rules to advise and inform the general public of
			 the laws related to parking for persons with disabilities and the availability
			 of special license plates and special certificates.
2. Act 753 of 2007 amends provisions of the
			 Access to Parking for Persons with Disabilities Act, Ark. Code Ann. §
									27-15-301 et
			 seq., related to the issuance and display of all special motor vehicle license
			 plates and certificates to be used by persons with disabilities, and this rule
			 shall provide for the administration of such special license plates and
			 certificates.
3. This rule is
			 intended to supplement and interpret, not supersede, the provisions of Act 753
			 of 2007. To the extent that this rule does not specifically reference or
			 mention a provision of Act 753 of 2007, that Act will control.
4. This Rule will replace Motor Vehicle
			 Regulation 1991-8.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.07-008 - Rule 2007-9: The Delta Geotourism Incentive Act of 2007(ACT 518 of 2007)

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,"
				Ark. Code Ann. § __________ et seq., creates new 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.
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 006.05.08-001 - Rule 2008-1: 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
				and one-half cents (50.5¢) per mile for expenses paid or incurred during the
				2008 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 2008 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 2008 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, 2008.