Arkansas Code Title 26, Subtitle 5, Chapter 52, Subchapter 3 - Imposition of Tax

• § 26-52-301 - Tax Levied.
  Except for food and food ingredients that are taxed under § 26-52-317, there is levied an excise tax of three percent (3%) upon the...
• § 26-52-302 - Additional Taxes Levied.
  (a) (1) In addition to the excise tax levied upon the gross proceeds or gross receipts derived from all sales by this chapter, except...
• § 26-52-303 - Border Cities or Towns -- Tax Rate -- Exemptions.
  (a) The rate of tax shall be one percent (1%) above the state sales tax rate as levied by the General Assembly, by initiatives...
• § 26-52-304 - Tax Levied on Sales of Computer Software and Maintenance of Computer Hardware.
  (a) The excise tax levied by this chapter and by any act supplemental thereto, is levied on gross receipts or gross proceeds received from...
• § 26-52-305 - Financial Institutions.
  Sales of tangible personal property and services to financial institutions shall be subject to the Arkansas gross receipts tax levied in this chapter the...
• § 26-52-306 - Sales of Alcoholic Beverages.
  All sales of beer, wine, liquor, or any intoxicating beverages shall be regularly reported by vendors as taxable receipts under the provisions of this
• § 26-52-307 - Contractors As Consumer Users.
  (a) (1) Sales of services and tangible personal property, including materials, supplies, and equipment, made to contractors who use them in the performance of...
• § 26-52-308 - Receipts From Certain Coin-Operated Machines Taxed.
  (a) Every person engaged in the business of owning, operating, or leasing coin-operated pinball machines, coin-operated music machines, coin-operated mechanical games, and all other...
• § 26-52-309 - Deduction for Bad Debts Generally.
  (a) (1) A taxpayer is allowed a deduction from taxable sales for a bad debt. (2) Any deduction taken under this section that is...
• § 26-52-310 -- 26-52-313 - [Repealed.]
• § 26-52-314 - Prepaid Calling Service and Prepaid Wireless Calling Service -- Definitions.
  (a) Sales of a prepaid calling service or a prepaid wireless calling service and the recharge of a prepaid calling service or a prepaid...
• § 26-52-315 - Telecommunications and Related Services -- Definitions.
  (a) The gross receipts or gross proceeds derived from the sale of the following are subject to the gross receipts tax levied by this...
• § 26-52-316 - Services Subject to Tax -- Definitions.
  (a) The gross proceeds or gross receipts derived from the following services are subject to this chapter: (1) Wrecker and towing services; (2) Collection...
• § 26-52-317 - Food and Food Ingredients.
  (a) (1) The Director of the Department of Finance and Administration shall determine the following conditions: (A) That federal law authorizes the state to...
• § 26-52-318 - Heavy Equipment.
  (a) As used in this section, "heavy equipment" means: (1) Asphalt pavers; (2) Boring machines; (3) Bulldozers; (4) Cable plows; (5) Compaction equipment; (6)...
• § 26-52-319 - Natural Gas and Electricity Used by Manufacturers.
  (a) (1) (A) Beginning July 1, 2014, in lieu of the gross receipts or gross proceeds tax levied in §§ 26-52-301 and 26-52-302, there...
• § 26-52-320 - Portable Toilets and Associated Services.
  (a) The excise tax levied by this chapter and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., is levied on the...
• § 26-52-321 - Fishing Guide Services.
  (a) The excise tax levied by this chapter and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., is levied on the...
• § 26-52-322 - Withdrawals From Stock.
  (a) As used in this section, "withdrawal from stock" means the withdrawal or use of goods, wares, merchandise, or tangible personal property from an...

Last modified: November 15, 2016