Code of Arkansas Rules Title 26 — Taxation
26 CAR § 30-101
Purpose
Official textcodeofarrules.arkansas.gov
# (a)
This part is promulgated to implement and clarify Title 26, Chapter 52 of the Arkansas Code.
# (b)
All persons affected by or relying upon this part are advised to read it in its entirety because the meaning of the provisions of one (1) rule may depend upon the provisions contained in another rule.
Source: view the official text
In this chapter (40 sections)
- 30-101 · Purpose
- 30-102 · Definitions
- 30-103 · Amount and nature of tax
- 30-201 · Tax imposed upon sale and not property — Interstate and…
- 30-301 · Services subject to tax — Utilities — Public services
- 30-302 · Services subject to tax — Telephone communications and related…
- 30-401 · Facsimile (fax) transmissions
- 30-402 · Prepaid calling service and prepaid wireless calling service
- 30-501 · Services subject to tax — Lodging
- 30-502 · Services subject to tax — Taxable services
- 30-503 · Services subject to tax — Television, radio, and video
- 30-504 · Services subject to tax — Lawn care and landscaping
- 30-505 · Services by temporary or leased employees
- 30-506 · Services subject to tax — Cleaning
- 30-507 · Services subject to tax — Wrecker and towing services
- 30-508 · Services subject to tax — Collection and disposal of solid…
- 30-509 · Services subject to tax — Cleaning parking lots and gutters
- 30-510 · Services subject to tax — Dry cleaning and laundry services…
- 30-511 · Services subject to tax — Mini-warehouse and self-storage…
- 30-512 · Services subject to tax — Body piercing, tattooing, and…
- 30-513 · Services subject to tax — Pest control services
- 30-514 · Services subject to tax — Security and alarm monitoring…
- 30-515 · Services subject to tax — Boat storage and docking
- 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