Code of Arkansas Rules Title 26 — Taxation
26 CAR § 30-1001
Persons required to collect and remit tax — Pawnbrokers and sellers of used tangible personal property
Official textcodeofarrules.arkansas.gov
# (a)
Pawnbrokers and sellers of used tangible personal property are sellers of taxable goods and must obtain a permit.
# (b)
All sales made by pawnbrokers or other sellers of used property are taxable sales.
# (c)
See 26 CAR § 30-1130 for the exemption applicable to trade-in property.
Source: view the official text
In this chapter (40 sections)
- 30-516 · Services subject to tax — Furnishing camping or trailer spaces
- 30-517 · Services subject to tax — Locksmith services
- 30-518 · Services subject to tax — Pet grooming and kennel services
- 30-519 · Services subject to tax — Initial installation
- 30-520 · Labor associated with the initial installation, alteration,…
- 30-521 · Services subject to tax — Printing and photography, job…
- 30-522 · Mailing, word processing, and data processing services
- 30-601 · Sales of tickets, dues, or fees
- 30-602 · Sale of postage stamps
- 30-701 · Sale of motor vehicles, trailers, and semitrailers
- 30-702 · Sales tax credit for private sale of a used vehicle
- 30-703 · Special rules for used motor vehicle, trailer, and semitrailer…
- 30-704 · Credit for vehicle destroyed by a catastrophic event
- 30-705 · Sale of aircraft
- 30-706 · Sale of manufactured homes, modular homes, and mobile homes
- 30-707 · New and used boats
- 30-801 · Sales of heavy equipment
- 30-802 · Receipts from certain coin-operated amusement machines subject…
- 30-803 · Floral arrangements subject to tax — Special rules
- 30-901 · What constitutes gross receipts — Examples
- 30-1001 · Persons required to collect and remit tax — Pawnbrokers and…
- 30-1002 · Leases and rentals
- 30-1003 · Persons required to collect and remit tax — Specific…
- 30-1004 · Rates for property purchased for use in the performance of a…
- 30-1005 · Persons required to collect and remit tax — Specific…
- 30-1006 · Radio, video, and television tapes and films
- 30-1007 · Special rules for fundraising and other infrequent sales
- 30-1008 · Persons required to collect and remit tax — Specific…
- 30-1009 · Persons required to collect and remit tax — Specific…
- 30-1010 · Persons required to collect and remit tax — Specific…
- 30-1101 · Exemptions from tax — Sales of items purchased with food…
- 30-1102 · Exemptions from tax — Fuel oil, motor fuel, motor oil,…
- 30-1103 · Exemptions from tax — Certain labor services exempt from tax
- 30-1104 · Exemptions from tax — Repair of commercial jet aircraft
- 30-1105 · Exemptions from tax — Specific organizations exempt when they…
- 30-1106 · Exemptions from tax — Volunteer fire departments
- 30-1107 · Exemptions from tax — Fuel for manufacturing
- 30-1108 · Exemptions from tax — Foodstuffs sold to governmental…
- 30-1109 · Exemptions from tax — Motor vehicles purchased by specific…
- 30-1110 · Exemptions from tax — Schools