Arkansas Gross Receipts Act
Arkansas · Taxation · §§ 26-52-1001 to 26-52-914 · 143 sections
Overview
The Arkansas Gross Receipts Act governs the state's sales tax on gross receipts from sales of goods and services, setting out the tax's purposes, definitions, and its relationship to other taxes imposed. It levies the base tax along with additional and special-rate taxes reaching particular subjects — computer software and hardware maintenance, telecommunications and prepaid calling services, alcoholic beverages, coin-operated machines, financial institutions, and border-city rates — and treats contractors as consumer users rather than resellers. The act also establishes a seller permit system covering application, bonding or fee deposits, display, non-assignability, expiration, and discontinuance of business, and directs administration through rulemaking, collection of interest and penalties, obligations for remote sellers and marketplace facilitators, and the distribution of resulting revenue.
Editorial summary generated from the text of this act. It is not part of the statute — read the sections below for the operative language.
In the courts
Sections of this act have been cited in 115 court decisions.
Most-cited authority: 488 U.S. 252 - Goldberg v. Sweet
Sections covered
- Ark. Code Ann. § 26-52-1001— 26-52-1006. [Repealed.]
- Ark. Code Ann. § 26-52-101Title7 cites
- Ark. Code Ann. § 26-52-102Purposes of chapter1 cite
- Ark. Code Ann. § 26-52-103Definitions19 cites
- Ark. Code Ann. § 26-52-104Tax additional to other taxes1 cite
- Ark. Code Ann. § 26-52-105Administration — Rules1 cite
- Ark. Code Ann. § 26-52-106Cost of administration of chapter — Distribution of surplus annually
- Ark. Code Ann. § 26-52-107Disposition of taxes, interest, and penalties
- Ark. Code Ann. § 26-52-108Changes in law — Notice to permit holders
- Ark. Code Ann. § 26-52-109[Transferred.]
- Ark. Code Ann. § 26-52-110[Repealed.]
- Ark. Code Ann. § 26-52-1101— 26-52-1109. [Expired.]
- Ark. Code Ann. § 26-52-111Remote sellers and marketplace facilitators
- 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 [Repealed.]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 [Repealed.]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 [Repealed.]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 [Repealed.]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.]
- Ark. Code Ann. § 26-52-201Permit required2 cites
- Ark. Code Ann. § 26-52-202Application for permit
- Ark. Code Ann. § 26-52-203Fee deposit or bond required
- Ark. Code Ann. § 26-52-204Permit not assignable
- Ark. Code Ann. § 26-52-205Display required
- Ark. Code Ann. § 26-52-206Expiration
- Ark. Code Ann. § 26-52-207Discontinuance of business — Unpaid taxes
- Ark. Code Ann. § 26-52-208[Repealed.]
- Ark. Code Ann. § 26-52-209Applicability of tax procedure provisions
- Ark. Code Ann. § 26-52-210Automatic expiration of permit
- Ark. Code Ann. § 26-52-301Tax levied — Definitions27 cites
- Ark. Code Ann. § 26-52-302Additional taxes levied
- Ark. Code Ann. § 26-52-303Border cities or towns — Tax rate — Exemptions
- Ark. Code Ann. § 26-52-304Tax levied on sales of computer software and maintenance of computer hardware — Definitions
- Ark. Code Ann. § 26-52-305Financial institutions
- Ark. Code Ann. § 26-52-306Sales of alcoholic beverages
- Ark. Code Ann. § 26-52-307Contractors as consumer users1 cite
- Ark. Code Ann. § 26-52-308Receipts from certain coin-operated machines taxed
- Ark. Code Ann. § 26-52-309Deduction for bad debts generally3 cites
- Ark. Code Ann. § 26-52-310— 26-52-313. [Repealed.]
- Ark. Code Ann. § 26-52-314Prepaid calling service and prepaid wireless calling service — Definitions
- Ark. Code Ann. § 26-52-315Telecommunications and related services — Definitions1 cite
- Ark. Code Ann. § 26-52-316Services subject to tax — Definitions
- Ark. Code Ann. § 26-52-317Food and food ingredients
- Ark. Code Ann. § 26-52-318Heavy equipment — Definition
- Ark. Code Ann. § 26-52-319Natural gas and electricity used by manufacturers — Definition
- Ark. Code Ann. § 26-52-320Portable toilets and associated services
- Ark. Code Ann. § 26-52-321Fishing guide services
- Ark. Code Ann. § 26-52-322Withdrawals from stock — Definition2 cites
- Ark. Code Ann. § 26-52-323Application of tax to candy and soft drinks
- Ark. Code Ann. § 26-52-401Various products and services — Definitions21 cites
- Ark. Code Ann. § 26-52-402Certain machinery and equipment — Definitions6 cites
- Ark. Code Ann. § 26-52-403Farm equipment and machinery — Definitions1 cite
- Ark. Code Ann. § 26-52-404Feedstuffs used for livestock — Definition
- Ark. Code Ann. § 26-52-405Products used for livestock, poultry, and agricultural production
- Ark. Code Ann. § 26-52-406Prescription drugs and oxygen
- Ark. Code Ann. § 26-52-407Certain vessels
- Ark. Code Ann. § 26-52-408Certain bagging, packaging, or tying materials — Definitions
- Ark. Code Ann. § 26-52-409Aircraft held for resale and used for rental or charter1 cite
- Ark. Code Ann. § 26-52-410Motor vehicles sold to political subdivisions and schools
- Ark. Code Ann. § 26-52-411Admission tickets sold by municipalities and counties
- Ark. Code Ann. § 26-52-412Admission tickets sold by schools, universities, and colleges
- Ark. Code Ann. § 26-52-413Products sold to orphans' or children's homes
- Ark. Code Ann. § 26-52-414Products sold to humane societies
- Ark. Code Ann. § 26-52-415New automobiles sold to blind veterans — Definition
- Ark. Code Ann. § 26-52-416Electricity sold to low-income households — Definitions
- Ark. Code Ann. § 26-52-417Motor fuels used in municipal buses
- Ark. Code Ann. § 26-52-418Out-of-state telephones sent to Arkansas for repairs
- Ark. Code Ann. § 26-52-419Insulin and test strips
- Ark. Code Ann. § 26-52-420New motor vehicles purchased by nonprofit organizations or with Federal Transit Administration funds
- Ark. Code Ann. § 26-52-421Nonprofit food distribution agencies
- Ark. Code Ann. § 26-52-422Manufacturing forms
- Ark. Code Ann. § 26-52-423Natural gas used to make glass
- Ark. Code Ann. § 26-52-424Sales to Community Services Clearinghouse, Inc., of Fort Smith
- Ark. Code Ann. § 26-52-425Substitute fuel for manufacturing — Definitions
- Ark. Code Ann. § 26-52-426Railroad rolling stock manufactured for use in interstate commerce — Definition
- Ark. Code Ann. § 26-52-427Property purchased for use in performance of construction contract — Definition
- Ark. Code Ann. § 26-52-428Railroad parts, cars, and equipment
- Ark. Code Ann. § 26-52-429Gas and energy produced from biomass — Definition
- Ark. Code Ann. § 26-52-430Charitable organizations
- Ark. Code Ann. § 26-52-431Timber harvesting machinery, equipment, and related attachments — Definitions
- Ark. Code Ann. § 26-52-432[Repealed.]
- Ark. Code Ann. § 26-52-433Durable medical equipment, mobility enhancing equipment, prosthetic devices, and disposable medical supplies — Definitions
- Ark. Code Ann. § 26-52-434Fire protection equipment and emergency equipment
- Ark. Code Ann. § 26-52-435Wall and floor tile manufacturers
- Ark. Code Ann. § 26-52-436Certain classes of trucks or trailers — Definitions
- Ark. Code Ann. § 26-52-437Textbooks and instructional materials for public schools — Definition
- Ark. Code Ann. § 26-52-438Chlor-alkali manufacturing process
- Ark. Code Ann. § 26-52-439Livestock reproduction equipment or substances — Definitions
- Ark. Code Ann. § 26-52-440Exemption for qualified museums — Definitions
- Ark. Code Ann. § 26-52-441Natural gas and electricity used in the manufacturing of tires — Definitions
- Ark. Code Ann. § 26-52-442Thermal imaging equipment
- Ark. Code Ann. § 26-52-443Exemption for American Scent Dog Association, Inc
- Ark. Code Ann. § 26-52-444Sales tax holiday — Definitions
- Ark. Code Ann. § 26-52-445Kegs used by wholesale manufacturer of beer
- Ark. Code Ann. § 26-52-446Grain drying and storage facilities — Definition
- Ark. Code Ann. § 26-52-447Partial replacement and repair of certain machinery and equipment — Definitions
- Ark. Code Ann. § 26-52-448Dental appliances — Definition
- Ark. Code Ann. § 26-52-449Nonprofit blood donation organizations — Definition
- Ark. Code Ann. § 26-52-450Utilities used for qualifying agricultural structures and qualifying aquaculture and horticulture equipment — Definitions
- Ark. Code Ann. § 26-52-451Sales of certain aircraft — Definition
- Ark. Code Ann. § 26-52-452Washer-extractor used by fire department
- Ark. Code Ann. § 26-52-501Preparation of returns — Payment of tax3 cites
- Ark. Code Ann. § 26-52-502Tax return on basis of cash actually received
- Ark. Code Ann. § 26-52-503Discount for early payment
- Ark. Code Ann. § 26-52-504[Repealed.]
- Ark. Code Ann. § 26-52-505Sales of aircraft1 cite
- Ark. Code Ann. § 26-52-506Taxable labor performed for retailer — Collection of tax
- Ark. Code Ann. § 26-52-507Florists transmitting orders
- Ark. Code Ann. § 26-52-508Collection of tax by sellers or admissions collectors2 cites
- Ark. Code Ann. § 26-52-509Direct payment of tax by consumer or user generally — Definition
- Ark. Code Ann. § 26-52-510Direct payment of tax by consumer-user — New and used motor vehicles, trailers, or semitrailers — Definition10 cites
- Ark. Code Ann. § 26-52-511Prepaid funeral contracts
- Ark. Code Ann. § 26-52-512Tax payments by retailers — Definition
- Ark. Code Ann. § 26-52-513Sales of motor-driven and all-terrain vehicles
- Ark. Code Ann. § 26-52-514Determining total consideration for sale of vehicle — Alternative method
- Ark. Code Ann. § 26-52-515Refund of sales tax on vehicles returned as defective
- Ark. Code Ann. § 26-52-516Refunds for construction of employer-operated childcare facilities — Definition
- Ark. Code Ann. § 26-52-517Exemption certificates — Definition1 cite
- Ark. Code Ann. § 26-52-518Special events — Definitions
- Ark. Code Ann. § 26-52-519Credit voucher for sales tax on motor vehicles destroyed by catastrophic events — Definition1 cite
- Ark. Code Ann. § 26-52-520Communication equipment for commercial trucks — Definition
- Ark. Code Ann. § 26-52-521Sourcing of sales — Definitions
- Ark. Code Ann. § 26-52-522Direct mail sourcing — Definitions
- Ark. Code Ann. § 26-52-523Credit or rebate on local sales and use tax — Definitions
- Ark. Code Ann. § 26-52-601Legislative findings and intent2 cites
- Ark. Code Ann. § 26-52-602Vote to equalize taxes authorized
- Ark. Code Ann. § 26-52-603Benefits of subchapter for individual taxpayers only
- Ark. Code Ann. § 26-52-604Individual taxpayers entitled to benefit of subchapter
- Ark. Code Ann. § 26-52-605Election proceedings
- Ark. Code Ann. § 26-52-606Election results — Effect
- Ark. Code Ann. § 26-52-607Levy of use tax
- Ark. Code Ann. § 26-52-701— 26-52-706. [Repealed.]
- Ark. Code Ann. § 26-52-801Definitions1 cite
- Ark. Code Ann. § 26-52-802Sale of manufactured homes, modular homes, or mobile homes
- Ark. Code Ann. § 26-52-803Enforcement
- Ark. Code Ann. § 26-52-804[Repealed.]
- Ark. Code Ann. § 26-52-901Definitions
- Ark. Code Ann. § 26-52-902Certification required
- Ark. Code Ann. § 26-52-903Exemption from taxes
- Ark. Code Ann. § 26-52-904— 26-52-910. [Reserved.]
- Ark. Code Ann. § 26-52-911Definitions
- Ark. Code Ann. § 26-52-912Certification required — Contents
- Ark. Code Ann. § 26-52-913Net operating loss deduction — Carry forward
- Ark. Code Ann. § 26-52-914Exemption of sales of natural gas and electricity
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