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Code of Arkansas Rules Title 26 — Taxation

26 CAR § 30-1301

Purpose

Official textcodeofarrules.arkansas.gov

# (a)

This subpart is promulgated to implement and clarify the Arkansas Compensating Tax Act of 1949, Arkansas Code § 26-53-101 et seq.

# (b)

All persons affected by the Arkansas Compensating Tax Act of 1949 are advised to first read the Arkansas Gross Receipts Act of 1941, Arkansas Code § 26-52-101 et seq., and the rules promulgated by the Commissioner of Revenue pursuant thereto since the Arkansas Gross Receipts Act of 1941 and the Arkansas Compensating Tax Act of 1949 are complimentary legislative enactments and should be read together.

# (c)

This subpart is intended to clarify only those portions of the Arkansas Compensating Tax Act of 1949 that are different from the Arkansas Gross Receipts Act of 1941 and the rules promulgated thereto.

# (d)

When there is no conflict in the law or rules, then the gross receipts tax rules shall control.

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In this chapter (40 sections)
  1. 30-1205 · [Reserved]
  2. 30-1206 · Legal opinions issued by the Department of Finance and…
  3. 30-1207 · Determination of tax due — Sourcing transactions
  4. 30-1208 · Reports, returns, and remittances
  5. 30-1209 · Cash basis returns
  6. 30-1210 · Persons liable for tax and exemptions
  7. 30-1211 · Record keeping and record retention
  8. 30-1212 · Assessments
  9. 30-1213 · Refunds
  10. 30-1214 · Administrative and judicial remedies
  11. 30-1215 · Interest accrued on underpayments of tax — Rate
  12. 30-1216 · Overpayments and refunds — Interest on overpayments and…
  13. 30-1217 · Discount for prompt payment
  14. 30-1218 · Penalties
  15. 30-1219 · Bad checks and acceptance of personal checks
  16. 30-1220 · Direct payment to the state
  17. 30-1221 · Transient business required to post bond
  18. 30-1222 · Business closure
  19. 30-1223 · Wholesalers to furnish list of retailers
  20. 30-1224 · Local gross receipts taxes
  21. 30-1225 · Rebates for qualifying purchases
  22. 30-1226 · Bundled transactions
  23. 30-1301 · Purpose
  24. 30-1302 · Definitions
  25. 30-1303 · Amount and nature of tax
  26. 30-1304 · Collection of tax
  27. 30-1305 · Voluntary seller registration
  28. 30-1306 · Return and payment of tax
  29. 30-1307 · [Reserved]
  30. 30-1308 · Exemption
  31. 30-1309 · Contractors special rules
  32. 30-1310 · Local tax
  33. 30-1311 · Services
  34. 30-1401 · Purpose
  35. 30-1402 · Definitions
  36. 30-1403 · Amount and nature of tax
  37. 30-1404 · Short-term rental tax
  38. 30-1405 · Rental vehicle tax
  39. 30-1406 · Long-term rental vehicle tax
  40. 30-1407 · Tourism tax
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