reglab/statecodes huggingface dataset:
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › GROSS RECEIPTS TAX RULES › Rule 006.05.06-005-GR-81.1 - REFUNDS

Current through Register Vol. 49, No. 6, June, 2024
A. REFUNDS OF TAX
				ERRONEOUSLY PAID.
1. Refunds Allowed. Any
				taxpayer who has paid tax in excess of the amount lawfully due is entitled to a
				refund of the tax erroneously paid. The claim for refund must meet the
				requirements of the Arkansas Tax Procedure Act. The purpose of this regulation
				is to clarify those requirements.
2. Refund claims may not be pursued under
				Ark. Code Ann. §
										26-18-507
				or the provisions of this regulation for the following:
a. Illegal exaction actions for which a
				remedy is available pursuant to Article 16, Section 13 of the Arkansas
				Constitution;
b. Actions arising
				from the issuance of a proposed assessment, jeopardy assessment, or final
				assessment for which a remedy is available pursuant to Ark. Code Ann. §§
											26-18-204,
				26-18-405,
				and
				26-18-406;
c. Taxes for which a refund is barred by the
				statute of limitations. (See GR-81.1(E).)
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › GROSS RECEIPTS TAX RULES › Rule 006.05.06-005-GR-81.2 - ADMINISTRATIVE AND JUDICIAL REMEDIES

Current through Register Vol. 49, No. 6, June, 2024
A. PROTEST.
1. Protest of Assessment. If a taxpayer
				objects to a proposed assessment of tax, the taxpayer must file his protest in
				writing within sixty (60) days of receipt of the Notice of Proposed Assessment
				setting forth under oath facts and/or law supporting the protest of the
				assessment. The protest shall be mailed to the address set forth in the Notice
				of Proposed Assessment. If the taxpayer fails to file a written protest within
				sixty (60) days of receipt of the Notice of Proposed Assessment, then the
				Director shall issue by certified mail, return receipt, a Notice of Final
				Assessment. Failure to pay the Notice of Final Assessment within thirty (30)
				days of receipt shall subject the taxpayer to the filing of a Certificate of
				Indebtedness, constituting a judgment, and to the collection remedies available
				to the Director.
2. Protest of
				Refund Claim Denial. If a taxpayer objects to the denial of a claim for refund,
				the taxpayer must file his or her protest in writing within sixty (60) days of
				receipt of the Notice of Claim Denial setting forth under oath facts and law to
				support the protest. The protest shall be mailed to the address set forth in
				the notice. The taxpayer shall specify the form of hearing as described in
				GR-81.2(B)(2).
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › GROSS RECEIPTS TAX RULES › Rule 006.05.06-005-GR-82 - INTEREST ACCRUED ON UNDERPAYMENTS OF TAX - RATE

Current through Register Vol. 49, No. 6, June, 2024
Interest on underpayments of tax shall be due and payable at
				  the rate of ten percent (10%) per annum from the date such tax was due to be
				  paid until the date of payment Sales and use tax is due to be paid on the
				  twentieth (20th) day of the month following the month in which the sale occurs
				  Interest on any unpaid sales or use tax begins to accrue on the twenty-first
				  (21st) day of the month in which the tax is due.
Ark. Code Ann. §§
											26-18-508;
					 26-52-501
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › GROSS RECEIPTS TAX RULES › Rule 006.05.06-005-GR-83 - OVERPAYMENTS AND REFUNDS - INTEREST ON OVERPAYMENTS AND REFUNDS

Current through Register Vol. 49, No. 6, June, 2024
A. After an
				examination of a return, if it shall appear that a taxpayer has overpaid the
				amount of tax required to be paid, then the excess so paid with interest at the
				rate specified below may be refunded to the taxpayer. If the amount overpaid
				was collected by the taxpayer from his customers, then the taxpayer must
				establish that he has repaid the tax to persons from whom collected, or has
				obtained the consent of such person to the allowance of the refund or credit.
				The rate of interest on overpayments is ten percent (10%) per annum. If an
				overpayment of tax is refunded by the Director within ninety (90) days after
				the date provided for filing the return for the tax, no interest shall be
				allowed on the overpayment.
B. If a
				taxpayer believes an overpayment has occurred, an amended return or verified
				claim for refund may be filed. The claim shall specify the name of the
				taxpayer, the time when and the period for which the tax was paid, the amount
				of tax claimed to have been erroneously overpaid, and the grounds upon which a
				refund is claimed. The Director shall then determine what amount of refund is
				due as soon as practicable after a claim has been filed, and in any event
				within six (6) months after the filing of such claim. The Director shall then
				make a written determination and give notice to the taxpayer concerning whether
				a refund is due. If a refund is due, the Director shall certify that the claim
				is to be paid to the taxpayer as provided by law and a refund check will be
				issued.
C. No claim for refund will
				be allowed if made after the expiration of the period of limitation for
				assessment of additional tax.
Ark. Code Ann. §§
											26-18-507;
					 26-18-508
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › GROSS RECEIPTS TAX RULES › Rule 006.05.06-005-GR-84 - DISCOUNT FOR PROMPT PAYMENT

Current through Register Vol. 49, No. 6, June, 2024
A.
				DISCOUNT FOR PROMPT PAYMENT. If the tax is remitted to the Director on or
				before the due date required by rule GR-77, the taxpayer is entitled to deduct
				two percent (2%) of the state tax due and two percent (2%) of the city and
				county tax due as a discount for prompt payment of the tax. A taxpayer's
				discount for prompt payment of state tax shall not exceed $1,000.00 for each
				month included in the tax report, regardless of whether the taxpayer files a
				report monthly, quarterly, annually, or occasionally. A taxpayer who operates
				more than one location shall be entitled to one aggregate monthly discount of
				$1,000.00 for state tax, whether the taxpayer files one consolidated monthly
				report or separate reports for each location. There is no limitation on the
				discount for prompt payment of city and county tax collected and remitted to
				the Director. The two percent (2%) discount may not be deducted from
				prepayments but may only be taken on the excise tax report (Form ET 400). (See
				GR-84.)
B. FORFEITURE OF DISCOUNT.
				Failure to remit the tax on or before the due date shall result in a forfeiture
				of the two percent (2%) discount and the full amount of the tax due must be
				remitted. The forfeiture of the discount applies to taxpayers who remit their
				tax payments directly by cash, check, or otherwise, and to taxpayers who are
				required to remit tax by electronic funds transfer or other method of
				prepayment. (See GR-77.)
Ark. Code Ann. §§
											26-52-503;
					 26-52-512
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › GROSS RECEIPTS TAX RULES › Rule 006.05.06-005-GR-86 - BAD CHECKS AND ACCEPTANCE OF PERSONAL CHECKS

Current through Register Vol. 49, No. 6, June, 2024
A. If any person makes payment to the
				Department by means of a check, draft, money order, or electronic funds
				transfer drawn on any bank, person, firm or corporation, and the check, draft,
				money order, or electronic funds transfer is later returned without the amount
				due having been paid in full, the Director is authorized and empowered to
				impose a penalty of ten percent (10%) of the face amount of such check, draft,
				money order, or electronic funds transfer or $20.00, whichever is greater,
				against the maker or drawer of such check, draft, money order, or electronic
				funds transfer. This section shall not apply if the person establishes to the
				satisfaction of the Director that he tendered such check, draft, money order,
				or electronic funds transfer in good faith and with reasonable cause to believe
				it would be duly paid.
B. The
				Director will refuse to accept personal checks in the following instances:
1. When a second personal check is tendered
				in payment of an invalid check previously tendered;
2. When the Director has received from a
				particular individual one or more personal checks within a twelve (12) month
				period that have been returned due to insufficient funds or other
				reason;
3. When an individual is
				attempting to secure an immediate release of a tax lien;
4. When tax payments are required to be made
				by electronic funds transfer as required by Arkansas law;
5. When a corporation or fiduciary is
				attempting to file a final tax return prior to disposing of assets;
6. When an individual attempts to obtain a
				clearance letter from the Revenue Division in order to renew an Alcoholic
				Beverage Control permit or a Tobacco Control Board permit;
7. When transient vendors sell at fairs and
				special events; and
8. When a
				taxpayer pays the tax liability following service of a business closure
				order.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › GROSS RECEIPTS TAX RULES › Rule 006.05.06-005-GR-87 - DIRECT PAYMENT TO THE STATE

Current through Register Vol. 49, No. 6, June, 2024
A.
				The Commissioner may permit a consumer to accrue and remit the tax directly to
				the Commissioner instead of having such tax collected and paid by the seller.
				In order to obtain a direct payment number, the consumer must show and certify
				the following:
1. That the consumer will
				comply with the provisions of Ark. Code Ann. §§ 26-52101 et seq.,
				26-53-101 et
				seq., and
				26-18-101 et
				seq., and these rules; and
2. That
				the consumer will faithfully report and remit all state and local taxes due to
				the Director on or before the twentieth (20th) day of the month for the
				previous month's taxable purchases, sales, or rentals.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › GROSS RECEIPTS TAX RULES › Rule 006.05.06-005-GR-88 - TRANSIENT BUSINESS REQUIRED TO POST BOND

Current through Register Vol. 49, No. 6, June, 2024
Every person desiring to engage in business within this
				  State and who does not maintain a permanent business within this State, shall
				  be required to obtain a retailer's permit and post a bond sufficient to cover
				  the anticipated tax liability during the period the business is to operate in
				  this State, not to exceed one year A bond by a surety company or the assignment
				  of a Certificate of Deposit in an Arkansas financial institution is acceptable
				  in lieu of a cash bond.
Ark. Code Ann. §§
											17-49-109;
					 26-52-105;
					 26-52-201;
					 26-52-203
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › GROSS RECEIPTS TAX RULES › Rule 006.05.06-005-GR-89 - BUSINESS CLOSURE

Current through Register Vol. 49, No. 6, June, 2024
A. BUSINESS
				CLOSURE AUTHORITY. The Department has the authority to close any business that
				fails to pay the gross receipts tax due for three (3) months in a twenty-four
				(24) month period and does not, within the time allowed, either (i) satisfy
				that liability through a lump sum payment or a payment plan, or (ii) request an
				administrative hearing.
B. NOTICE.
				Taxpayers are given a number of notices prior to business closure. The number
				of notices that the taxpayer receives will depend upon how many months the
				taxpayer has failed to pay, or file and pay.
1. The taxpayer receives a notice of proposed
				assessment for each month that the taxpayer fails to pay, or fails to file and
				pay. These notices are sent by U.S. Mail, first class, to the business address
				listed on the taxpayer's permit application, or a subsequent address provided
				by the taxpayer. If the taxpayer does not pay or file and pay, then a final
				notice is sent by mail to the taxpayer.
2. The notice of business closure is
				delivered to the taxpayer when the Department's records show that the taxpayer
				failed to pay (or file a report and pay) a third month's tax liability within a
				twenty-four (24) consecutive month period. The notice of business closure is
				also delivered when the taxpayer defaults on a business closure payment plan
				that includes more than three (3) months of delinquency on or after July 1,
				2004. The notice of business closure notifies the taxpayer that three (3) or
				more months are delinquent and that if the taxpayer does not either (i) pay in
				full or enter into a payment plan accepted by the Department, or (ii) request a
				hearing within five (5) days of the day the notice is received, the business
				will be closed. The Department will attempt to personally deliver the notice of
				business closure to either the business owner (if a sole proprietor) or, in the
				case of a corporation or other non-individual owner to either the agent for
				service, the person who signed the sales tax permit application as a person
				authorized to act on behalf of the corporation, or a person who represented
				that the person was an officer or agent authorized to accept service for the
				corporation or entity. If service cannot be had by any of these methods,
				service is made by certified mail to the business address on the sales tax
				account.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › GROSS RECEIPTS TAX RULES › Rule 006.05.06-005-GR-90 - WHOLESALERS TO FURNISH LIST OF RETAILERS

Current through Register Vol. 49, No. 6, June, 2024
It shall be the duty of all persons, firms and corporations,
				  and all business establishments of every kind, engaged in the wholesale
				  business of selling merchandise in this state, to furnish in written form upon
				  request of the Commissioner of this state, the name or names of any retailer or
				  retailers, or other persons to whom such sales have been made, together with
				  the amount of such sales for any given period, to be used by the Commissioner
				  or his agents, for the purposes of collecting tax as may be due this
				  state.
Ark. Code Ann. §
											26-52-105
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › GROSS RECEIPTS TAX RULES › Rule 006.05.06-005-GR-91 - LOCAL GROSS RECEIPTS TAXES

Current through Register Vol. 49, No. 6, June, 2024
The collection and administration of a gross receipts tax
				  collected for any town, city, or county by the Commissioner shall be collected
				  and administered in accordance with these rules
A. MAXIMUM TAX LIMITATION.
1. All local taxes shall be collected only on
				the first $2,500.00 of gross receipts, gross proceeds, or sales price of a
				single motor vehicle, aircraft, watercraft, modular home, manufactured home, or
				mobile home.
a. The term "motor vehicle" means
				a self-propelled vehicle registered for highway use.
b. The term "watercraft" is defined to mean a
				boat, canoe, kayak, sailboat, party barge, raft, jet ski, houseboat, or
				amphibious vehicle. Watercraft does not include a tug boat or barge.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › GROSS RECEIPTS TAX RULES › Rule 006.05.06-005-GR-92 - REBATES FOR QUALIFYING PURCHASES

Current through Register Vol. 49, No. 6, June, 2024
A. DEFINITIONS.
1. "Qualifying purchase" means a purchase of
				tangible personal property or a taxable service:
a. For which the purchaser may take a
				business expense deduction pursuant to
				26 U.S.C. §
												162, as in effect on January 1,
				2007;
b. For which the purchaser
				may take a depreciation deduction pursuant to
				26
				U.S.C. §
												167, as in effect on January 1,
				2007;
c. By an exempt organization
				under
				26 U.S.C.
				§
												501, as in effect on January 1, 2007, if
				the purchase would be subject to a business expense deduction or depreciation
				deduction if the purchaser were not an exempt organization under
				26 U.S.C.
				§
												501, as in effect on January 1, 2007;
				or
d. By a state, or any county,
				city, municipality, school district, state-supported college or university, or
				any other political subdivision of a state, if the purchase would be subject to
				a business expense deduction or depreciation deduction if the purchaser were
				not one (1) of the entities enumerated in this subdivision.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › GROSS RECEIPTS TAX RULES › Rule 006.05.06-005-GR-93 - BUNDLED TRANSACTIONS

Current through Register Vol. 49, No. 6, June, 2024
A. Except as
				otherwise provided by this rule, sales tax must be collected on the sales price
				of a bundled transaction if any product included in the bundled transaction
				would be taxable if sold separately.
B. PRODUCTS. For purposes of this rule,
				products include tangible personal property, services, intangibles, and digital
				goods. Products do not include real property and services to real property.
Examples: Services to real property include building framing,
				  roofing, plumbing, electrical, painting, janitorial, pest control, and window
				  cleaning.
C. BUNDLED
				TRANSACTION. A bundled transaction is the retail sale of two (2) or more
				products where the products are otherwise distinct and identifiable and the
				products are sold for one non-itemized price.
1. Distinct and Identifiable Products. A
				bundled transaction is a retail sale of two (2) or more products that are
				"distinct and identifiable". The following are not distinct and identifiable
				products.
a. Packaging is not a separate and
				distinct product when it accompanies the retail sale of a product and is
				incidental or immaterial to the retail sale thereof.
Examples: Packaging that is incidental or immaterial to the
				  retail sale include grocery sacks, shoeboxes, dry cleaning garment bags,
				  express delivery envelopes and boxes, bottles, or other materials such as
				  wrapping, labels, tags, and instruction guides.
b. A product provided free of charge with the
				purchase of another product is not a separate and distinct product. A product
				is considered to be provided free of charge if the sales price of the product
				purchased does not vary based on the inclusion of the product that was provided
				free of charge. Such products provided free of charge are considered
				"promotional products".
Examples: A free car wash with the purchase of gasoline, or
				  free dinnerware with the purchase of groceries.
c. Items included in the definition of "sales
				price" and "purchase price" are not distinct and identifiable products. (See
				GR-3 and UT-3.)
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › GROSS RECEIPTS TAX RULES › Rule 006.05.08-004-GR-1 - EFFECTIVE DATE

Current through Register Vol. 49, No. 6, June, 2024
Rule 2006-9 previously promulgated by the Director of the
				  Department of Finance and Administration for purposes of enforcing or
				  implementing the Arkansas Gross Receipts Act of 1941 (as amended) is hereby
				  specifically amended as of the effective date of these rules. These rules shall
				  be effective from and after October 15, 2008.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › GROSS RECEIPTS TAX RULES › Rule 006.05.08-004-GR-2 - PURPOSE OF THE RULES

Current through Register Vol. 49, No. 6, June, 2024
The following rules are promulgated to implement and clarify
				  Title 26, Chapter 52 of the Arkansas Code. All persons affected by or relying
				  upon these rules are advised to read them in their entirety because the meaning
				  of the provisions of one rule may depend upon the provisions contained in
				  another rule.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › GROSS RECEIPTS TAX RULES › Rule 006.05.08-004-GR-3 - DEFINITIONS

Current through Register Vol. 49, No. 6, June, 2024
For purposes of these rules, unless otherwise required by
				  their context, the following definitions apply:
A. BUNDLED TRANSACTION.
1. "Bundled transaction" means a retail sale
				of two (2) or more products, except real property and services to real
				property, in which (i) the products are otherwise distinct and identifiable;
				and (ii) the products are sold for one (1) non-itemized price.
2. Bundled transaction does not include the
				sale of any product in which the sales price varies or is negotiable based on
				the selection by the purchaser of the products included in the transaction.
				(See GR-7 and GR- 93.)
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › GROSS RECEIPTS TAX RULES › Rule 006.05.08-004-GR-4 - AMOUNT AND NATURE OF TAX

Current through Register Vol. 49, No. 6, June, 2024
A.
				GROSS RECEIPTS TAX. The state gross receipts tax rate is six percent (6%) of
				the gross receipts or gross proceeds derived from all sales within Arkansas of
				tangible personal property, certain services, and admission fees upon which tax
				is imposed.
1. Manufacturing Utilities. As of
				July 1, 2008, the state tax rate on sales of natural gas or electricity to a
				manufacturer for use directly in the manufacturing process is four percent (4%)
				of the gross receipts or gross proceeds derived from the sale. From July 1,
				2007, through June 30, 2008, the state tax rate on sales of natural gas or
				electricity to a manufacturer for use directly in the manufacturing process was
				four and one half percent (4 1/2) of the gross receipts or gross proceeds
				derived from the sale. (See Rule 2007-5.)
2. Food and Food Ingredients. As of July 1,
				2007, the state tax rate on sales of food and food ingredients is three percent
				(3%) of the gross receipts or gross proceeds derived from the sale. (See Rule
				2007-3.)
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › GROSS RECEIPTS TAX RULES › Rule 006.05.08-004-GR-5 - TAX IMPOSED UPON SALE AND NOT PROPERTY - INTERSTATE AND INTRASTATE SALES

Current through Register Vol. 49, No. 6, June, 2024
A. The
				Arkansas gross receipts tax is a tax imposed on the sale of tangible personal
				property and not the property itself. Thus, when a sale of tangible personal
				property occurs in Arkansas, a taxable event has occurred and the tax should be
				collected and remitted.
B.
				INTRASTATE (ARKANSAS) SALE.
1. When tangible
				personal property is sold to a consumer and the seller of the property is
				engaged in an established business, or sells in an established manner, within
				Arkansas, and delivery is made within Arkansas transferring either title or
				possession of the property, the sale is intrastate and subject to the gross
				receipts tax irrespective of the fact that the seller may not have in stock
				certain goods, wares, and merchandise for immediate delivery, which requires
				the seller to order the goods for direct shipment at or from a source outside
				Arkansas.
2. If an out-of-state
				consumer orders goods from an Arkansas seller and picks up the tangible
				personal property in Arkansas in the purchaser's own conveyance, then the sale
				is intrastate and gross receipts tax must be collected and remitted.
3. Gross receipts tax applies to tangible
				personal property delivered in Arkansas even though the buyer intends to
				transport the tangible personal property out of Arkansas.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › GROSS RECEIPTS TAX RULES › Rule 006.05.08-004-GR-6 - SERVICES SUBJECT TO TAX-UTILITIES - PUBLIC SERVICES

Current through Register Vol. 49, No. 6, June, 2024
A. All sales of natural or artificial gas,
				electricity, water, ice, steam, or any other utility or public service are
				subject to gross receipts tax except for transportation services and sewer
				services. The tax should be collected and remitted by the seller of such
				services. (See also GR-32.)
B. LOW
				INCOME RESIDENTIAL UTILITY CUSTOMER TAX EXEMPTION.
1. Definitions.
a. "Income" means gross income less
				deductions allowed by law for expenses. It shall also include alimony, support
				money, cash public assistance and relief, the gross amount of any pension or
				annuity (including all monetary retirement benefits from whatever source
				derived, including but not limited to railroad retirement benefits, all
				payments received under the Federal Social Security Act, and veterans'
				disability pensions), all dividends and interest from whatever source derived
				not included in gross income, worker's compensation, and the gross amount of
				"loss of time insurance." Provided, however, the term "income" shall not
				include gifts from nongovernmental sources, or surplus food or other relief in
				kind supplied by a governmental agency. In the case of a claimant who is a
				World War I veteran or the widow of such veteran, the term "income" shall not
				include federal and/or state retirement, pension, disability, railroad
				retirement or social security benefits.
b. "Household income" means the combined
				income received by members of a household during a calendar year.
c. "Household" means an individual and, if
				applicable, his or her spouse.
d.
				"Electric utility" means any electric utility, cooperative corporation created
				or existing under the authority of Ark. Code Ann. §
											23-18-301 et
				seq. or a municipally-owned electric utility.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › GROSS RECEIPTS TAX RULES › Rule 006.05.08-004-GR-9 - SERVICES SUBJECT TO TAX - TAXABLE SERVICES

Current through Register Vol. 49, No. 6, June, 2024
A. SERVICES.
1. The service of initial installation,
				alteration, addition, cleaning, refinishing, replacement and repair of the
				following items of tangible personal property are subject to the tax: motor
				vehicles, aircraft, farm machinery and farm implements, motors of all kinds,
				tires, batteries, boats, electrical appliances, and electrical devices,
				furniture, rugs including carpets, flooring, upholstery, household appliances,
				television and radio, jewelry, watches, clocks, engineering instruments,
				medical instruments and surgical instruments, machinery of all kinds, bicycles,
				office machines, office equipment, shoes, tin and sheet metal, mechanical tools
				and shop equipment. (See also GR-9.17, GR-30, GR-38.2, and GR-57.)
2. The tax applies to the enumerated services
				performed on the items listed in GR-9(A)(1) whether or not the items are
				affixed to real property.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › GROSS RECEIPTS TAX RULES › Rule 006.05.08-004-GR-9.1 - SERVICES SUBJECT TO TAX - TELEVISION, RADIO, AND VIDEO

Current through Register Vol. 49, No. 6, June, 2024
A. Gross receipts
				tax applies to the service of cable television, community antenna television,
				and any and all other distribution of television, video, or radio services with
				or without the use of wires provided to subscribers or paying customers or
				users, including all service charges and rental charges, whether for basic
				service, premium channels, or other special service, and including installation
				and repair service charges and any other charges having any connection with the
				providing of the services. Gross receipts derived from charges for television
				or radio services received through the use of a satellite dish or other
				satellite receiver are subject to tax.
B. Gross receipts tax does not apply to
				services purchased by radio or television companies for use in providing their
				services.
C. A provider of
				direct-to-home satellite services is not required to collect local (county,
				city, or town) tax on direct-to-home satellite service. The federal preemption
				of the collection of local tax on this service does not apply to state tax. A
				provider of direct-to-home satellite service is required to collect and remit
				state sales tax on the service.
D.
				Video services includes the receipt of, or access to, video images on a
				television, monitor, or other video display device through a modem, satellite
				transmission or other delivery mechanism, provided that the video images are
				available to all subscribers to the service and are not customized for each
				subscriber. Receipt or access to video images solely through the use of an
				Internet service provider is not a taxable service.
1. Examples of taxable video services include
				the following:
a. Receipt of business,
				financial or sports news through a satellite or modem; and
b. Receipt of video programming through
				Direct TV or other similar satellite network.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › GROSS RECEIPTS TAX RULES › Rule 006.05.08-004-GR-9.3 - SERVICES BY TEMPORARY OR LEASED EMPLOYEES

Current through Register Vol. 49, No. 6, June, 2024
A. Services performed by a leased or
				temporary employee or other contract laborer to items owned or leased by the
				employer are not subject to gross receipts tax.
B. The following criteria must be met for a
				person to be a temporary or leased employee:
1. There must be a written contract with the
				temporary employment agency, employee leasing company, or other contractor
				providing the services;
2. The
				employee, temporary employment agency, employee leasing company or other
				contractor must not bear the risk of loss for damages caused during the
				performance of the contract. The person for whom the services are performed
				must bear the risk of loss; and
3.
				The employer controls the temporary or leased employee or contract laborer as
				if he were a full-time permanent employee. The term "control" includes, but is
				not limited to, scheduling work hours, designating work duties, and directing
				work performance.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › GROSS RECEIPTS TAX RULES › Rule 006.05.08-004-GR-9.5 - SERVICES SUBJECT TO TAX - WRECKER AND TOWING SERVICES

Current through Register Vol. 49, No. 6, June, 2024
A. The gross proceeds or gross receipts
				derived from wrecker and towing services are subject to state and local gross
				receipts taxes. The gross proceeds or gross receipts derived from wrecker and
				towing services include mileage fees and towing charges.
B. DEFINITIONS.
1. "Wrecker and towing services" means
				pushing, pulling, carrying, or hoisting any motor vehicle, vehicle, trailer, or
				semitrailer from an initial point of service to some other destination and
				includes the rendering, furnishing, or performing of any service on a damaged,
				disabled, immovable, or non-operable motor vehicle, vehicle, trailer, or
				semitrailer. Wrecker and towing services include hook-up fees charged for
				recovering a motor vehicle, vehicle, trailer, or semitrailer from locations
				such as a ditch, pond, hole, or median, prior to towing. Wrecker and towing
				services does not include the transportation of motor vehicles to or from a new
				or used car dealership for the purpose of placing the vehicles into inventory
				for sale or returning the vehicles to an automobile auction for sale.
2. "Motor vehicle" means every vehicle
				subject to registration for use on the public roads and highways.
3. "Vehicle" means every device in, upon, or
				by which any person or property is, or may be, transported or drawn upon a
				highway, excepting devices moved by human power or used exclusively upon
				stationary rails or tracks.
4.
				"Trailer" means every vehicle with or without motive power designed for
				carrying persons or property and for being drawn by a motor vehicle and so
				constructed that no part of its weight rests upon the towing vehicle.
5. "Semitrailer" means every vehicle with or
				without motive power designed for carrying persons or property and for being
				drawn by a motor vehicle and so constructed that some part of its weight and
				that of its load rests upon or is carried by another vehicle.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › GROSS RECEIPTS TAX RULES › Rule 006.05.08-004-GR-9.6 - SERVICES SUBJECT TO TAX - COLLECTION AND DISPOSAL OF SOLID WASTE

Current through Register Vol. 49, No. 6, June, 2024
A. The gross
				proceeds or gross receipts derived from the collection and disposal of solid
				waste are subject to state and local gross receipts taxes. Tax should be
				collected on the entire gross receipts derived from the fee charged for
				collection and disposal of solid waste, without any deduction for costs, fees,
				labor services performed, interest, losses, or any expenses whatsoever. Fees
				paid by a service provider to the state, a city, county, or other governmental
				subdivision, which are passed on to the customer are part of the gross receipts
				for the collection and disposal of solid waste.
B. DEFINITIONS.
1. "Solid waste" means any garbage or refuse,
				sludge from a wastewater treatment plant, water supply treatment plant, or air
				pollution control facility, and other discarded material, including solid,
				liquid, semisolid, or contained gaseous material resulting from residential,
				industrial, commercial, mining, medical, agricultural, and restaurant
				operations, and community activities. Solid waste includes yard waste. Solid
				waste does not include solid or dissolved materials in domestic sewage, or
				low-level radioactive waste as defined by the Interstate Low-Level Radioactive
				Waste Compact codified at Ark. Code Ann. §
										8-8-201 et seq. Solid
				waste does not include recyclable material as defined in Ark. Code Ann. §§
										8-9-104 and
				8-6-702 that has been
				separated from the solid waste stream for subsequent use in its present or
				reprocessed form. Recyclable materials are removed from the solid waste stream
				at the point where the materials are separated, identified, collected, or
				sorted for reuse or reprocessing. Solid waste shall not include waste
				tires.
2. "Domestic sewage" means
				the water-carried waste products from residences, public buildings,
				institutions, or other buildings, including the excrementitious or other
				discharge from the bodies of humans or animals, together with such groundwater
				infiltration and surface water as may be present.
3. "Disposal" means the final disposition of
				solid waste by means of landfilling, incinerating, composting, dumping,
				abandoning, or other similar method. For purposes of this rule, solid waste
				disposal does not include the management of hazardous waste in accordance with
				the provisions of Ark. Code Ann. §
										8-7-201 et seq. Hazardous
				waste management includes the incineration of solid waste which has become
				commingled with hazardous waste as part of the treatment of hazardous
				waste.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › GROSS RECEIPTS TAX RULES › Rule 006.05.08-004-GR-9.7 - SERVICES SUBJECT TO TAX - CLEANING PARKING LOTS AND GUTTERS

Current through Register Vol. 49, No. 6, June, 2024
A. The services of
				cleaning parking lots and gutters are subject to the gross receipts
				tax.
B. The tax applies to the
				service of cleaning, sweeping, or pressure washing parking lots. Cleaning up
				trash from a parking lot is taxable. Snow removal is taxable. The tax applies
				to the service of cleaning gutters that are located at the edge of a roof or at
				the edge of a street or road.
C.
				Pavement patching, asphalt repair, sealing, grading, installing wheelstops, and
				sandblasting to prepare for resurfacing are not taxable services.
D. A "parking lot" means an area used for the
				parking of motor vehicles and includes parking garages and parking decks. This
				term includes areas that may not generally be used for the parking of motor
				vehicles when they are used as parking lots during special events.
Ark. Code Ann. §
											26-52-316
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › GROSS RECEIPTS TAX RULES › Rule 006.05.08-004-GR-9.8 - SERVICES SUBJECT TO TAX - DRY CLEANING AND LAUNDRY SERVICES; INDUSTRIAL LAUNDRY SERVICES

Current through Register Vol. 49, No. 6, June, 2024
A. The gross
				proceeds or gross receipts derived from the sale of the following services are
				subject to sales tax: dry cleaning services, laundry services, and industrial
				laundry services. These services shall be defined as follows:
1. "Dry cleaning services" shall mean the
				cleaning of leather, cloth, or fabric with any and all dry cleaning solvents,
				including the ironing, pressing, folding, or starching of dry cleaned leather,
				cloth, or fabric.
2. "Laundry
				services" shall mean the washing of cloth or fabric with water, including the
				ironing, pressing, folding or starching of washed cloth or fabric.
3. "Industrial laundry services" shall mean
				the washing of cloth or fabric with water, including the ironing, pressing,
				folding or starching of washed cloth or fabric, by laundry businesses that
				service commercial accounts.
4.
				"Cloth or fabric" shall include, but not be limited to, items such as clothing,
				garments, uniforms, wedding dresses, linens, draperies, tablecloths, rugs,
				towels and products that consist at least partially of cloth or fabric, such as
				door mats with a rubber base.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › GROSS RECEIPTS TAX RULES › Rule 006.05.08-004-GR-9.9 - SERVICES SUBJECT TO TAX - MINI WAREHOUSE AND SELF-STORAGE RENTAL SERVICES

Current through Register Vol. 49, No. 6, June, 2024
A.
				DEFINITIONS.
1. "Mini warehouse and
				self-storage" rental service means providing a secured area such as a building,
				a room in a building, locker, compartment, container, or a secured area within
				a building for the purpose of storing tangible personal property in which the
				consumer customarily stores and removes the consumer's tangible personal
				property on a self-service basis. This term includes, but is not limited to,
				storage lockers or storage units in apartment complexes (if the locker or unit
				is utilized at the option of a tenant upon payment of a fee in addition to the
				apartment rental), amusement parks, water parks, recreational facilities, and
				other public locations where lockers are rented for self-storage.
2. For the purpose of this rule, mini
				warehouse and self-storage rental services shall not include:
a. General warehousing and storage, where the
				warehouse is engaged in the operation of receiving, handling, and storing
				property for others using the warehouse's staff and equipment, and does not
				allow the consumer of the service separate access to the storage area used to
				hold the property; and
b. Storage
				incidental to the lease of real property used for purposes other than the
				storage of tangible personal property.
Example 1: A taxpayer is doing business at a location that
				  provides significant storage space for excess inventory or supplies. The
				  taxpayer is not purchasing mini warehouse and self-storage rental
				  services.
Example 2: Tenant B leases an apartment. The apartment
				  complex offers storage facilities, separate and distinct from the residential
				  living space, to its residents as an amenity (i.e., Tenant B is not required to
				  pay an additional fee beyond his regular rental amount for the use of the
				  facility). Sales tax is not due on any portion of the amount paid by Tenant B
				  for the lease.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › GROSS RECEIPTS TAX RULES › Rule 006.05.08-004-GR-9.10 - SERVICES SUBJECT TO TAX - BODY PIERCING, TATTOOING, AND ELECTROLYSIS

Current through Register Vol. 49, No. 6, June, 2024
A. GENERAL
				INFORMATION.
The gross receipts or gross proceeds derived from sales of
				  the services of body piercing, tattooing and electrolysis are subject to the
				  Arkansas Gross Receipts Tax.
B. DEFINITIONS.
1. "Body piercing" means the creation of an
				opening in the body of a human being for the purpose of inserting jewelry or
				other decoration.
2. "Tattooing"
				means any method of placing designs, letters, scrolls, figures, symbols, or any
				other marks upon or under the skin by introducing pigments or by the production
				of scars to form indelible marks with the aid of needles or other instruments,
				including permanent cosmetics.
3.
				"Electrolysis" means the destruction or permanent removal of hair from the
				human body by the use of an electric needle, or by the use of any other kinds
				of devices or appliances, from the human body.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › GROSS RECEIPTS TAX RULES › Rule 006.05.08-004-GR-9.11 - SERVICES SUBJECT TO TAX - PEST CONTROL SERVICES

Current through Register Vol. 49, No. 6, June, 2024
A. SERVICES SUBJECT TO THE TAX. Arkansas
				state and local gross receipts (sales) tax shall apply to the gross proceeds
				derived from the performance of pest control services. Tax should be collected
				on the entire gross receipts derived from the fee charged for the performance
				of pest control services, without any deduction for costs, fees, labor services
				performed, interest, losses, or any expenses whatsoever. Fees paid by a service
				provider to the state, a city, county, or other governmental subdivision, which
				are passed on to the customer are part of the gross receipts for providing pest
				control services.
B. DEFINITIONS.
1. "Pest" means:
a. Any insect, rodent, nematode, or fungus;
				or
b. Any other form of terrestrial
				or aquatic plant or animal life or virus, bacteria, or other microorganism
				(except viruses, bacteria, or other microorganisms on or in living man or other
				living animals) which is injurious to health or the environment.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › GROSS RECEIPTS TAX RULES › Rule 006.05.08-004-GR-9.12 - SERVICES SUBJECT TO TAX - SECURITY AND ALARM MONITORING SERVICES

Current through Register Vol. 49, No. 6, June, 2024
A. The gross
				proceeds or gross receipts derived from security and alarm monitoring services
				are subject to state and local gross receipts taxes.
B. DEFINITIONS.
1. "Security services" means video monitoring
				and security guard services utilized for the purpose of providing safety or
				security for property or persons without regard to the identity of the person
				or persons providing the services.
2. "Alarm monitoring services" means services
				that use devices located at a residence, place of business, or other fixed
				premises to receive signals from other devices located at or about such
				premises regarding a possible threat at such premises to life, safety, or
				property, from burglary, fire, vandalism, bodily injury, or other emergency.
				Alarm monitoring services do not include a service that uses a medical
				monitoring device attached to an individual for the automatic monitoring of an
				ongoing medical condition.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › GROSS RECEIPTS TAX RULES › Rule 006.05.08-004-GR-9.13 - SERVICES SUBJECT TO TAX - BOAT STORAGE AND DOCKING

Current through Register Vol. 49, No. 6, June, 2024
A. Boat storage and docking fees are subject
				to gross receipts tax. The tax applies to the storage or dockage of all boats
				of all types and size, regardless of whether the storage or dockage is in-water
				or off-water.
B. All fees and
				charges associated with boat storage or dockage are included in the amount
				subject to tax. This includes, but is not limited to: space or slip rental
				fees; fees for putting the boat in or out of the water; and winterization fees,
				including charges for shrink wrapping or installing a cover.
Ark. Code Ann. §
											26-52-316
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › GROSS RECEIPTS TAX RULES › Rule 006.05.08-004-GR-9.14 - SERVICES SUBJECT TO TAX - FURNISHING CAMPING OR TRAILER SPACES

Current through Register Vol. 49, No. 6, June, 2024
A. The service of
				furnishing camping or trailer spaces at public or privately-owned campgrounds
				on less than a month-to-month basis is subject to state and local gross
				receipts tax. This tax is levied in addition to the two percent (2%) tourism
				tax levied in Ark. Code Ann. §
									26-63-401
				et seq. (See ET-8.)
B. Camping or
				trailer spaces rented on a month-to-month basis are not subject to the tax. The
				criteria for a month-to-month rental are set forth in GR-8(B).
C. The tax levied by this section applies to
				the furnishing of spaces in campgrounds owned or operated by:
1. The State of Arkansas, its agencies, or
				political subdivisions; and
2.
				Cities, counties, or their political subdivisions.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › GROSS RECEIPTS TAX RULES › Rule 006.05.08-004-GR-9.15 - SERVICES SUBJECT TO TAX - LOCKSMITH SERVICES

Current through Register Vol. 49, No. 6, June, 2024
A. The gross receipts or gross proceeds
				derived from charges for locksmith services are subject to gross receipts
				tax.
B. For purposes of this rule,
				"locksmith services" means repairing, replacing, servicing, or installing locks
				and locking devices, whether the locks and locking devices are:
1. Incorporated into real property;
2. Incorporated into tangible personal
				property; or
3. Locks separate and
				apart from other property.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › GROSS RECEIPTS TAX RULES › Rule 006.05.08-004-GR-9.16 - SERVICES SUBJECT TO TAX - PET GROOMING AND KENNEL SERVICES

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