Persons required to collect and remit tax — Specific businesses — Wholesalers and jobbers

Wholesalers and jobbers must collect and remit the tax on the gross receipts or gross proceeds derived from all:

# (1)

Sales to consumers or sales to retailers who do not have valid permits even though the sales are in wholesale quantities; or

# (2)

Sales to retailers that are not regularly in the business of reselling the articles purchased.

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In this chapter (40 sections)

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
30-1111 · Exemptions from tax — Persons eligible for Medicare and…
30-1112 · Exemptions from tax — Hospitals and sanitariums
30-1113 · Exemptions from tax — Prescription drugs and oxygen
30-1114 · Exemptions from tax — Insulin and test strips
30-1115 · Exemptions from tax — Durable medical equipment,…
30-1116 · Sales by ophthalmologists, optometrists, opticians, and…
30-1117 · Exemptions from tax — Charities and churches
30-1118 · Exemptions from tax — Admission fees to rodeos and fairs —…
30-1119 · Exemptions from tax — Raw farm products grown in Arkansas

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