Arkansas Administrative Code › Agency 013 - Department of Parks and Tourism › Division 05 - Parks Division › Rule 013.05.15-003 - 2016 Fees and Rates for Arkansas State Parks

Current through Register Vol. 49, No. 6, June, 2024
Fees and rates are reviewed each year and are approved for the
				next calendar year by the State Parks, Recreation, and Travel Commission, and
				the Legislative Subcommittee on Administrative Rules and Regulations, as
				required.
All Park Superintendents will provide Regional Supervisors with
				recommendations and requests. All recommendations and requests will include a
				comparative list of fees and/or rates from similar local facilities and must be
				fully substantiated. In addition, requests for concession operated facilities
				will be submitted, to include justification by each concessionaire.
Regional Supervisors should receive all information in
				sufficient time to prepare for the scheduled review of fees and rates each
				year.
I.
TAXES
All taxable facilities, services and special events will have
				applicable state and local taxes added to or included in the fee at the time of
				use/sale. The gross receipts or gross proceeds derived from sales of tangible
				personal property or services to churches or charitable organizations are not
				exempt from the tax unless the items are purchased for resale by the church or
				charitable organization.
A. EXEMPTIONS
Certain specified organizations or groups have been exempted
				from taxes when taxable services or tangible personal property is purchased.
				Sellers of tangible personal property or taxable services need not collect the
				tax upon the gross receipts or gross proceeds derived from the sales of
				tangible property or services to the following organizations:
1. The Boys' Clubs of America or any local
			 council or organization thereof;
2.
			 The Girls' Clubs of America or any local council or organization
			 thereof;
3. The Poet's Roundtable
			 of Arkansas;
4. The Boy Scouts of
			 America or any of the Scout Councils located in Arkansas;
5. The Girl Scouts of America or any of the
			 Scout Councils located in Arkansas;
6. U. S. Governmental agencies;
7. 4-H Clubs and FFA Clubs located in
			 Arkansas;
8. The Arkansas 4-H
			 Foundation, the Arkansas Future Farmers of America Foundation and the Arkansas
			 Future Farmers of America Association;
9. Orphans' homes or children's homes located
			 in Arkansas which are not operated for profit and which are operated by a
			 church, religious organization, or other benevolent, charitable
			 association;
10. Public Housing
			 Authorities organized pursuant to Ark. Code Ann.
			 14-169-201 et
			 seq.
11. Regional Water
			 Distribution Districts organized pursuant to Ark. Code Ann.
			 14-116-101 et
			 seq.
12. The Arkansas Country Music
			 Hall of Fame Board;
13. The
			 American Red Cross;
14. Humane
			 societies not operated for profit and organized under Ark. Code Ann.
			 20-19-101 et
			 seq. for the prevention of cruelty to animals;
15. The rental or lease of specialized
			 equipment used in the filming of a motion picture which qualifies for the tax
			 incentives provided by Ark. Code Ann.
			 26-4-201 et
			 seq.
16. The Salvation
			 Army;
17. Heifer Project
			 International, Inc.;
18. Habitat
			 for Humanities;
19. The Fort Smith
			 Clearing House;
20. The Arkansas
			 Symphony Orchestra Society, Inc.;
21. Activity-oriented educational programs
			 paid by an Arkansas Public School;
22. Arkansas Search Dog
			 Association;
23. Arkansas Black
			 Hall of Fame Association;
24.
			 Non-profit blood donation organizations.
The Revenue Division of the Department of Finance and
				Administration does not issue any exemption certificates except those expressly
				authorized by the Gross Receipts Tax Act (as amended). Consumers who represent
				to sellers that their purchases of property or services are exempt from tax by
				reason of an exemption for which no exemption certificate is issued must
				conclusively prove entitlement to the exemption to the seller. All permits with
				9000 as the last four digits are withdrawn effective January 1, 1987, and
				holders of said permits should apply to the Sales and Use Tax Section for a new
				permit.
NOTE: Checking with the Department of Finance and
				Administration we were told that the department no longer issues exemption
				certificates. However exemption certificates that were issued in the past have
				not been revoked and are still valid. If a permit number has six or seven
				numbers, a dash and the number 84, another dash and additional numbers it is a
				valid tax exemption certificate.