§ 26-63-303. Residential moving tax
In addition to the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., there is levied a residential moving tax at the rate of four and five-tenths percent (4.5%) on […]
§ 26-62-104. Rules
The Secretary of the Department of Finance and Administration is authorized and empowered in consultation with the Director of State Highways and Transportation to make and promulgate such rules not inconsistent with this chapter as they shall deem necessary and desirable to facilitate the collection of the taxes levied in this chapter and to otherwise […]
§ 26-63-401. Definitions
As used in this subchapter: (1) “Camping fee” means a fee for furnishing a camping space or trailer space on less than a month-to-month basis; (2) “Special event” means any attraction, festival, or other event of not more than fourteen (14) days’ duration; (3) (A) “Tourist attraction” means a theme park, a water park, a […]
§ 26-62-106. False or fraudulent reports — Fraudulent avoidance of tax — Penalty
Any person who makes a false or fraudulent report hereunder or who fraudulently attempts to avoid the payment of the tax herein levied on any alternative fuels shall be guilty of a misdemeanor and upon conviction shall be fined not less than two hundred dollars ($200) nor more than one thousand dollars ($1,000) or by […]
§ 26-63-402. Tourism tax — Definitions
In addition to the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., there is levied a tourism tax at the rate of two percent (2%) on the gross proceeds […]
§ 26-62-107. Assessment of delinquent tax — Time limitations
No assessment of delinquent alternative fuels tax or penalties or interest shall be made for any month after the expiration of three (3) years from the date set for the filing of such monthly return. However, in case of a false or fraudulent report with intent to evade tax or of failure to file a […]
§ 26-63-404. Exemptions
There is exempted from the tourism tax levied by this subchapter the following: (1) Gross receipts or gross proceeds derived from the sale or rental of tangible personal property or taxable services to the Boy Scouts of America, chartered by the United States Congress in 1916, or the Girl Scouts of the United States of […]
§ 26-62-108. Conflicts with Arkansas Tax Procedure Act
The provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq., shall be read in pari materia with this chapter, and in the event of any conflict with the Arkansas Tax Procedure Act, § 26-18-101 et seq., and this chapter, the provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq., shall control.
§ 26-64-103. Disposition of revenues
The wholesale sales taxes collected under this chapter are special revenues and shall be distributed under § 27-70-206.
§ 26-62-110. Conflicts with other laws
All laws and parts of laws in conflict with this chapter are hereby repealed, provided that nothing in this chapter is intended to nor shall it abrogate any of the provisions of the Motor Fuel Tax Law, § 26-55-201 et seq., nor shall it abrogate any of the provisions of the Special Motor Fuels Tax […]