Chapter 52 - Gross Receipts Tax
- Subchapter 1 - General Provisions
- § 26-52-101 - Title.
- § 26-52-102 - Purposes of chapter.
- § 26-52-103
- § 26-52-104 - Tax additional to other taxes.
- § 26-52-105 - Administration -- Rules and regulations.
- § 26-52-106 - Cost of administration of chapter -- Distribution of surplus annually.
- § 26-52-107 - Disposition of taxes, interest, and penalties.
- § 26-52-108 - Changes in law -- Notice to permit holders.
- § 26-52-116 - [Transferred.]
- Subchapter 2 - Permits
- § 26-52-201 - Permit required.
- § 26-52-202 - Application for permit.
- § 26-52-203 - Fee deposit or bond required.
- § 26-52-204 - Permit not assignable.
- § 26-52-205 - Display required.
- § 26-52-206 - Expiration.
- § 26-52-207 - Discontinuance of business -- Unpaid taxes.
- § 26-52-208 - [Repealed.]
- § 26-52-209 - Applicability of tax procedure provisions.
- § 26-52-210 - Automatic expiration of permit.
- Subchapter 3 - Imposition of Tax
- § 26-52-301
- § 26-52-302 - Additional taxes levied.
- § 26-52-303 - Border cities or towns -- Tax rate -- Exemptions.
- § 26-52-304
- § 26-52-305 - Financial institutions.
- § 26-52-306 - Sales of alcoholic beverages.
- § 26-52-307
- § 26-52-308 - Receipts from certain coin-operated machines taxed.
- § 26-52-309 - Deduction for bad debts generally.
- § 26-52-310 - [Repealed.]
- § 26-52-311 - [Repealed.]
- § 26-52-312 - [Repealed.]
- § 26-52-313 - [Repealed.]
- § 26-52-314 - Prepaid calling service and prepaid wireless calling service.
- § 26-52-315 - Telecommunications and related services.
- § 26-52-316
- § 26-52-317 - Food and food ingredients.
- § 26-52-318 - Heavy equipment.
- § 26-52-319
- § 26-52-320 - Portable toilets and associated services.
- § 26-52-321 - Fishing guide services.
- § 26-52-322 - Withdrawals from stock.
- Subchapter 4 - Exemptions
- § 26-52-401
- § 26-52-402
- § 26-52-403 - Farm equipment and machinery.
- § 26-52-404 - Feedstuffs used for livestock.
- § 26-52-405 - Products used for livestock, poultry, and agricultural production.
- § 26-52-406
- § 26-52-407 - Certain vessels.
- § 26-52-408 - Certain bagging, packaging, or tying materials.
- § 26-52-409 - Aircraft held for resale and used for rental or charter.
- § 26-52-410 - Motor vehicles sold to political subdivisions and schools.
- § 26-52-411 - Admission tickets sold by municipalities and counties.
- § 26-52-412 - Admission tickets sold by schools, universities, and colleges.
- § 26-52-413 - Products sold to orphans' or children's homes.
- § 26-52-414 - Products sold to humane societies.
- § 26-52-415 - New automobiles sold to blind veterans.
- § 26-52-416 - Electricity sold to low-income households.
- § 26-52-417 - Motor fuels used in municipal buses.
- § 26-52-418 - Out-of-state telephones sent to Arkansas for repairs.
- § 26-52-419
- § 26-52-420 - New motor vehicles purchased by nonprofit organizations or with Urban Mass Transit Administration funds.
- § 26-52-421 - Nonprofit food distribution agencies.
- § 26-52-422 - Manufacturing forms.
- § 26-52-423 - Natural gas used to make glass.
- § 26-52-424 - Sales to Fort Smith Clearinghouse.
- § 26-52-425 - Substitute fuel for manufacturing.
- § 26-52-426 - Railroad rolling stock manufactured for use in interstate commerce.
- § 26-52-427 - Property purchased for use in performance of construction contract.
- § 26-52-428 - Railroad parts, cars, and equipment.
- § 26-52-429 - Gas and energy produced from biomass.
- § 26-52-430 - Charitable organizations.
- § 26-52-431 - Timber harvesting equipment.
- § 26-52-432 - [Repealed.]
- § 26-52-433
- § 26-52-434 - Fire protection equipment and emergency equipment.
- § 26-52-435 - Wall and floor tile manufacturers.
- § 26-52-436 - Certain classes of trucks or trailers.
- § 26-52-437 - Textbooks and instructional materials for public schools.
- § 26-52-438 - Chlor-alkali manufacturing process.
- § 26-52-439 - Livestock reproduction equipment or substances.
- § 26-52-440 - Exemption for qualified museums.
- § 26-52-441 - Natural gas and electricity used in the manufacturing of tires.
- § 26-52-442 - Thermal imaging equipment.
- § 26-52-443 - Exemption for Arkansas Search Dog Association, Inc.
- Subchapter 5 - Returns and Remittance of Tax
- § 26-52-501 - Preparation of returns -- Payment of tax.
- § 26-52-502 - Tax return on basis of cash actually received.
- § 26-52-503 - Discount for prompt payment.
- § 26-52-504 - [Repealed.]
- § 26-52-505 - Sales of aircraft.
- § 26-52-506 - Taxable labor performed for retailer -- Collection of tax.
- § 26-52-507 - Florists transmitting orders.
- § 26-52-508 - Collection of tax by sellers or admissions collectors.
- § 26-52-509
- § 26-52-510
- § 26-52-511 - Prepaid funeral contracts.
- § 26-52-512 - Tax payments by retailers.
- § 26-52-513 - Sales of motor-driven and all-terrain vehicles.
- § 26-52-514 - Determining total consideration for sale of vehicle -- Alternative method.
- § 26-52-515 - Refund of sales tax on vehicles returned as defective.
- § 26-52-516 - Refunds for construction of employer-operated child care facilities.
- § 26-52-517
- § 26-52-518 - Special events.
- § 26-52-519 - Credit voucher for sales tax on motor vehicles destroyed by catastrophic events.
- § 26-52-520 - Communication equipment for commercial trucks.
- § 26-52-521 - Sourcing of sales.
- § 26-52-522 - Direct mail sourcing.
- § 26-52-523 - Credit or rebate on local sales and use tax.
- Subchapter 6 - Equalization of Taxes For Border Cities and Towns
- § 26-52-601 - Legislative findings and intent.
- § 26-52-602 - Vote to equalize taxes authorized.
- § 26-52-603 - Benefits of subchapter for individual taxpayers only.
- § 26-52-604 - Individual taxpayers entitled to benefit of subchapter.
- § 26-52-605 - Election proceedings.
- § 26-52-606 - Election results -- Effect.
- § 26-52-607 - Levy of use tax.
- Subchapter 7 - Economic Investment Tax Credit Act
- Subchapter 8 - Custom Manufactured Homes
- Subchapter 9 - Steel Mill Tax Incentives
- § 26-52-901 - Definitions.
- § 26-52-902 - Certification required.
- § 26-52-903 - Exemption from taxes.
- § 26-52-904 - -- 26-52-910. [Reserved.]
- § 26-52-911 - Definitions.
- § 26-52-912 - Certification required -- Contents.
- § 26-52-913 - Net operating loss deduction -- Carry forward.
- § 26-52-914 - Exemption of sales of natural gas and electricity.
- Subchapter 10 - Tourism Gross Receipts Tax
- Subchapter 11 - Arkansas Medicaid Gross Receipts Tax Act
- Subchapter 12 - Medicaid Provider Excise Tax
- Subchapter 13 - Personal Care Services Excise Tax
- Subchapter 14 - Home Health and Personal Care Services Tax
- Subchapter 15 - Bingo Games
- Subchapter 16 - Arkansas Sales Tax Advisory Committee