§ 26-63-205. Applicability of tax procedure provisions
Any proceeding related to the registration, collection, reporting, or payment under this chapter is governed by the Arkansas Tax Procedure Act, § 26-18-101 et seq.
§ 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 […]
§ 26-63-401. 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 […]
§ 26-63-402. 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 […]
§ 26-63-404. 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 […]
§ 26-63-101. Title
This chapter shall be known and may be cited as “Arkansas Special Excise Taxes”.
§ 26-63-102. Definitions
As used in this chapter: (1) “Consumer” means a person to which the taxable sale is made or to which a taxable service is furnished; (2) “Engage in business” means any local activity regularly and persistently pursued by any seller or vendor through agents, employees, or representatives with the object of gain, profit, or advantage […]
§ 26-63-103. Tax additional to other taxes
The tax levied by this chapter shall be in addition to any other tax except as otherwise provided in this chapter.
§ 26-63-107. Changes in law — Notice
The Secretary of the Department of Finance and Administration shall give each special excise tax registrant under § 26-63-201 written notice of any change in the state law pertaining to the taxes levied by this chapter within thirty (30) days after the adjournment of the General Assembly.
§ 26-63-202. Discount for prompt payment
A taxpayer filing a report for a tax due under this chapter is eligible for the discount for prompt payment pursuant to § 26-52-503.