Chapter

Gross Receipts Tax

Ark. Code Ann. § 26-52-101— Title
Ark. Code Ann. § 26-52-102— Purposes of chapter
Ark. Code Ann. § 26-52-103— Definitions
Ark. Code Ann. § 26-52-104— Tax additional to other taxes
Ark. Code Ann. § 26-52-105— Administration — Rules
Ark. Code Ann. § 26-52-106— Cost of administration of chapter — Distribution of surplus annually
Ark. Code Ann. § 26-52-107— Disposition of taxes, interest, and penalties
Ark. Code Ann. § 26-52-108— Changes in law — Notice to permit holders
Ark. Code Ann. § 26-52-109— [Transferred.]
Ark. Code Ann. § 26-52-110— [Repealed.]
Ark. Code Ann. § 26-52-111— Remote sellers and marketplace facilitators
Ark. Code Ann. § 26-52-201— Permit required
Ark. Code Ann. § 26-52-202— Application for permit
Ark. Code Ann. § 26-52-203— Fee deposit or bond required
Ark. Code Ann. § 26-52-204— Permit not assignable
Ark. Code Ann. § 26-52-205— Display required
Ark. Code Ann. § 26-52-206— Expiration
Ark. Code Ann. § 26-52-207— Discontinuance of business — Unpaid taxes
Ark. Code Ann. § 26-52-208— [Repealed.]
Ark. Code Ann. § 26-52-209— Applicability of tax procedure provisions
Ark. Code Ann. § 26-52-210— Automatic expiration of permit
Ark. Code Ann. § 26-52-301— Tax levied — Definitions
Ark. Code Ann. § 26-52-302— Additional taxes levied
Ark. Code Ann. § 26-52-303— Border cities or towns — Tax rate — Exemptions
Ark. Code Ann. § 26-52-304— Tax levied on sales of computer software and maintenance of computer hardware — Definitions
Ark. Code Ann. § 26-52-305— Financial institutions
Ark. Code Ann. § 26-52-306— Sales of alcoholic beverages
Ark. Code Ann. § 26-52-307— Contractors as consumer users
Ark. Code Ann. § 26-52-308— Receipts from certain coin-operated machines taxed
Ark. Code Ann. § 26-52-309— Deduction for bad debts generally
Ark. Code Ann. § 26-52-310— — 26-52-313. [Repealed.]
Ark. Code Ann. § 26-52-314— Prepaid calling service and prepaid wireless calling service — Definitions
Ark. Code Ann. § 26-52-315— Telecommunications and related services — Definitions
Ark. Code Ann. § 26-52-316— Services subject to tax — Definitions
Ark. Code Ann. § 26-52-317— Food and food ingredients
Ark. Code Ann. § 26-52-318— Heavy equipment — Definition
Ark. Code Ann. § 26-52-319— Natural gas and electricity used by manufacturers — Definition
Ark. Code Ann. § 26-52-320— Portable toilets and associated services
Ark. Code Ann. § 26-52-321— Fishing guide services
Ark. Code Ann. § 26-52-322— Withdrawals from stock — Definition
Ark. Code Ann. § 26-52-323— Application of tax to candy and soft drinks
Ark. Code Ann. § 26-52-401— Various products and services — Definitions
Ark. Code Ann. § 26-52-402— Certain machinery and equipment — Definitions
Ark. Code Ann. § 26-52-403— Farm equipment and machinery — Definitions
Ark. Code Ann. § 26-52-404— Feedstuffs used for livestock — Definition
Ark. Code Ann. § 26-52-405— Products used for livestock, poultry, and agricultural production
Ark. Code Ann. § 26-52-406— Prescription drugs and oxygen
Ark. Code Ann. § 26-52-407— Certain vessels
Ark. Code Ann. § 26-52-408— Certain bagging, packaging, or tying materials — Definitions
Ark. Code Ann. § 26-52-409— Aircraft held for resale and used for rental or charter
Ark. Code Ann. § 26-52-410— Motor vehicles sold to political subdivisions and schools
Ark. Code Ann. § 26-52-411— Admission tickets sold by municipalities and counties
Ark. Code Ann. § 26-52-412— Admission tickets sold by schools, universities, and colleges
Ark. Code Ann. § 26-52-413— Products sold to orphans' or children's homes
Ark. Code Ann. § 26-52-414— Products sold to humane societies
Ark. Code Ann. § 26-52-415— New automobiles sold to blind veterans — Definition
Ark. Code Ann. § 26-52-416— Electricity sold to low-income households — Definitions
Ark. Code Ann. § 26-52-417— Motor fuels used in municipal buses
Ark. Code Ann. § 26-52-418— Out-of-state telephones sent to Arkansas for repairs
Ark. Code Ann. § 26-52-419— Insulin and test strips
Ark. Code Ann. § 26-52-420— New motor vehicles purchased by nonprofit organizations or with Federal Transit Administration funds
Ark. Code Ann. § 26-52-421— Nonprofit food distribution agencies
Ark. Code Ann. § 26-52-422— Manufacturing forms
Ark. Code Ann. § 26-52-423— Natural gas used to make glass
Ark. Code Ann. § 26-52-424— Sales to Community Services Clearinghouse, Inc., of Fort Smith
Ark. Code Ann. § 26-52-425— Substitute fuel for manufacturing — Definitions
Ark. Code Ann. § 26-52-426— Railroad rolling stock manufactured for use in interstate commerce — Definition
Ark. Code Ann. § 26-52-427— Property purchased for use in performance of construction contract — Definition
Ark. Code Ann. § 26-52-428— Railroad parts, cars, and equipment
Ark. Code Ann. § 26-52-429— Gas and energy produced from biomass — Definition
Ark. Code Ann. § 26-52-430— Charitable organizations
Ark. Code Ann. § 26-52-431— Timber harvesting machinery, equipment, and related attachments — Definitions
Ark. Code Ann. § 26-52-432— [Repealed.]
Ark. Code Ann. § 26-52-433— Durable medical equipment, mobility enhancing equipment, prosthetic devices, and disposable medical supplies — Definitions
Ark. Code Ann. § 26-52-434— Fire protection equipment and emergency equipment
Ark. Code Ann. § 26-52-435— Wall and floor tile manufacturers
Ark. Code Ann. § 26-52-436— Certain classes of trucks or trailers — Definitions
Ark. Code Ann. § 26-52-437— Textbooks and instructional materials for public schools — Definition
Ark. Code Ann. § 26-52-438— Chlor-alkali manufacturing process
Ark. Code Ann. § 26-52-439— Livestock reproduction equipment or substances — Definitions
Ark. Code Ann. § 26-52-440— Exemption for qualified museums — Definitions
Ark. Code Ann. § 26-52-441— Natural gas and electricity used in the manufacturing of tires — Definitions
Ark. Code Ann. § 26-52-442— Thermal imaging equipment
Ark. Code Ann. § 26-52-443— Exemption for American Scent Dog Association, Inc
Ark. Code Ann. § 26-52-444— Sales tax holiday — Definitions
Ark. Code Ann. § 26-52-445— Kegs used by wholesale manufacturer of beer
Ark. Code Ann. § 26-52-446— Grain drying and storage facilities — Definition
Ark. Code Ann. § 26-52-447— Partial replacement and repair of certain machinery and equipment — Definitions
Ark. Code Ann. § 26-52-448— Dental appliances — Definition
Ark. Code Ann. § 26-52-449— Nonprofit blood donation organizations — Definition
Ark. Code Ann. § 26-52-450— Utilities used for qualifying agricultural structures and qualifying aquaculture and horticulture equipment — Definitions
Ark. Code Ann. § 26-52-451— Sales of certain aircraft — Definition
Ark. Code Ann. § 26-52-452— Washer-extractor used by fire department
Ark. Code Ann. § 26-52-501— Preparation of returns — Payment of tax
Ark. Code Ann. § 26-52-502— Tax return on basis of cash actually received
Ark. Code Ann. § 26-52-503— Discount for early payment
Ark. Code Ann. § 26-52-504— [Repealed.]
Ark. Code Ann. § 26-52-505— Sales of aircraft
Ark. Code Ann. § 26-52-506— Taxable labor performed for retailer — Collection of tax
Ark. Code Ann. § 26-52-507— Florists transmitting orders
Ark. Code Ann. § 26-52-508— Collection of tax by sellers or admissions collectors
Ark. Code Ann. § 26-52-509— Direct payment of tax by consumer or user generally — Definition
Ark. Code Ann. § 26-52-510— Direct payment of tax by consumer-user — New and used motor vehicles, trailers, or semitrailers — Definition
Ark. Code Ann. § 26-52-511— Prepaid funeral contracts
Ark. Code Ann. § 26-52-512— Tax payments by retailers — Definition
Ark. Code Ann. § 26-52-513— Sales of motor-driven and all-terrain vehicles
Ark. Code Ann. § 26-52-514— Determining total consideration for sale of vehicle — Alternative method
Ark. Code Ann. § 26-52-515— Refund of sales tax on vehicles returned as defective
Ark. Code Ann. § 26-52-516— Refunds for construction of employer-operated childcare facilities — Definition
Ark. Code Ann. § 26-52-517— Exemption certificates — Definition
Ark. Code Ann. § 26-52-518— Special events — Definitions
Ark. Code Ann. § 26-52-519— Credit voucher for sales tax on motor vehicles destroyed by catastrophic events — Definition
Ark. Code Ann. § 26-52-520— Communication equipment for commercial trucks — Definition
Ark. Code Ann. § 26-52-521— Sourcing of sales — Definitions
Ark. Code Ann. § 26-52-522— Direct mail sourcing — Definitions
Ark. Code Ann. § 26-52-523— Credit or rebate on local sales and use tax — Definitions
Ark. Code Ann. § 26-52-601— Legislative findings and intent
Ark. Code Ann. § 26-52-602— Vote to equalize taxes authorized
Ark. Code Ann. § 26-52-603— Benefits of subchapter for individual taxpayers only
Ark. Code Ann. § 26-52-604— Individual taxpayers entitled to benefit of subchapter
Ark. Code Ann. § 26-52-605— Election proceedings
Ark. Code Ann. § 26-52-606— Election results — Effect
Ark. Code Ann. § 26-52-607— Levy of use tax
Ark. Code Ann. § 26-52-701— — 26-52-706. [Repealed.]
Ark. Code Ann. § 26-52-801— Definitions
Ark. Code Ann. § 26-52-802— Sale of manufactured homes, modular homes, or mobile homes
Ark. Code Ann. § 26-52-803— Enforcement
Ark. Code Ann. § 26-52-804— [Repealed.]
Ark. Code Ann. § 26-52-901— Definitions
Ark. Code Ann. § 26-52-902— Certification required
Ark. Code Ann. § 26-52-903— Exemption from taxes
Ark. Code Ann. § 26-52-904— — 26-52-910. [Reserved.]
Ark. Code Ann. § 26-52-911— Definitions
Ark. Code Ann. § 26-52-912— Certification required — Contents
Ark. Code Ann. § 26-52-913— Net operating loss deduction — Carry forward
Ark. Code Ann. § 26-52-914— Exemption of sales of natural gas and electricity
Ark. Code Ann. § 26-52-1001— — 26-52-1006. [Repealed.]
Ark. Code Ann. § 26-52-1101— — 26-52-1109. [Expired.]
Ark. Code Ann. § 26-52-1201— — 26-52-1209. [Repealed.]
Ark. Code Ann. § 26-52-1301— — 26-52-1308. [Repealed.]
Ark. Code Ann. § 26-52-1401— — 26-52-1406. [Repealed.]
Ark. Code Ann. § 26-52-1501— — 26-52-1507. [Repealed.]
Ark. Code Ann. § 26-52-1601— , 26-52-1602. [Expired.]