Arkansas Code Title 26, Subtitle 5, Chapter 52, Subchapter 5 - Returns and Remittance of Tax

• § 26-52-501 - Preparation of Returns -- Payment of Tax.
  (a) (1) The tax levied under this chapter shall be due and payable on the first day of each month, except as provided in...
• § 26-52-502 - Tax Return on Basis of Cash Actually Received.
  (a) Any person taxable under this chapter doing business wholly or partly on a credit basis may make application to the Director of the...
• § 26-52-503 - Discount for Prompt Payment.
  (a) At the time of transmitting the returns required under this chapter to the Director of the Department of Finance and Administration, the taxpayer...
• § 26-52-504 - [Repealed.]
• § 26-52-505 - Sales of Aircraft.
  (a) Every person selling new or used aircraft in this state, whether from an established business, under a dealership, as a flying service, or...
• § 26-52-506 - Taxable Labor Performed for Retailer -- Collection of Tax.
  (a) One performing taxable labor for another person who holds a retailer's permit shall not be required to collect and remit sales tax on...
• § 26-52-507 - Florists Transmitting Orders.
  (a) The gross receipts tax levied by this state shall be due and collected by a florist who transmits an order by telegraph, telephone,...
• § 26-52-508 - Collection of Tax by Sellers or Admissions Collectors.
  (a) The tax levied by this chapter shall be paid to the Director of the Department of Finance and Administration by: (1) The seller...
• § 26-52-509 - Direct Payment of Tax by Consumer or User Generally.
  (a) (1) The Director of the Department of Finance and Administration by agreement with any consumer or user may: (A) Permit a consumer or...
• § 26-52-510 - Direct Payment of Tax by Consumer-User -- New and Used Motor Vehicles, Trailers, or Semitrailers.
  (a) (1) On or before the time for registration as prescribed by § 27-14-903(a), a consumer shall pay to the Director of the Department...
• § 26-52-511 - Prepaid Funeral Contracts.
  (a) A person who purchases a prepaid funeral contract may pay gross receipts taxes on the tangible personal property purchased in the prepaid funeral...
• § 26-52-512 - Tax Payments by Retailers.
  (a) All retailers within the State of Arkansas registered to collect the Arkansas gross receipts tax and having average net sales of more than...
• § 26-52-513 - Sales of Motor-Driven and All-Terrain Vehicles.
  (a) When any person engaged in the business of selling motor vehicles, motorcycles, motor-driven cycles, three-wheeled all-terrain vehicles, four-wheeled all-terrain vehicles, six-wheeled all-terrain vehicles,...
• § 26-52-514 - Determining Total Consideration for Sale of Vehicle -- Alternative Method.
  (a) The Director of the Department of Finance and Administration is authorized to adopt an alternative method for determining the total consideration for the...
• § 26-52-515 - Refund of Sales Tax on Vehicles Returned As Defective.
  (a) The Director of the Department of Finance and Administration shall refund to a manufacturer any state and local sales or use tax which...
• § 26-52-516 - Refunds for Construction of Employer-Operated Child Care Facilities.
  (a) A business which operates, or contracts for the operation of, a child care facility for the primary purpose of providing child care services...
• § 26-52-517 - Exemption Certificates.
  (a) The sales tax liability for all sales of tangible personal property and taxable services is upon the seller unless the purchaser claims an...
• § 26-52-518 - Special Events.
  (a) As used in this section: (1) "Person" means a person as defined in § 26-52-103; (2) "Promoter" or "organizer" means a person who...
• § 26-52-519 - Credit Voucher for Sales Tax on Motor Vehicles Destroyed by Catastrophic Events.
  (a) When a consumer has paid sales taxes on a motor vehicle within the last one hundred eighty (180) days and the motor vehicle...
• § 26-52-520 - Communication Equipment for Commercial Trucks.
  (a) As used in this section, "such property" means communication equipment or other property installed on commercial trucks or used by the owner to...
• § 26-52-521 - Sourcing of Sales.
  (a) (1) This section applies for purposes of determining a seller's obligation to pay or collect and remit a sales or use tax with...
• § 26-52-522 - Direct Mail Sourcing.
  (a) As used in this section: (1) "Advertising and promotional direct mail" means direct mail in which the primary purpose is to attract attention...
• § 26-52-523 - Credit or Rebate on Local Sales and Use Tax.
  (a) As used in this section: (1) "Qualifying purchase" means a purchase of tangible personal property or a taxable service: (A) For which the...

Last modified: November 15, 2016