Arkansas Code

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Subchapter 5 — Returns and Remittance of Tax

• Section26-52-501. Preparation of returns — Payment of tax.
• Section26-52-502. Tax return on basis of cash actually received.
• Section26-52-503. Discount for early payment.
• Section26-52-504. [Repealed.]
• Section26-52-505. Sales of aircraft.
• Section26-52-506. Taxable labor performed for retailer — Collection of tax.
• Section26-52-507. Florists transmitting orders.
• Section26-52-508. Collection of tax by sellers or admissions collectors.
• Section26-52-509. Direct payment of tax by consumer or user generally — Definition.
• Section26-52-510. Direct payment of tax by consumer-user — New and used motor vehicles, trailers, or semitrailers — Definition.
• Section26-52-511. Prepaid funeral contracts.
• Section26-52-512. Tax payments by retailers — Definition.
• Section26-52-513. Sales of motor-driven and all-terrain vehicles.
• Section26-52-514. Determining total consideration for sale of vehicle — Alternative method.
• Section26-52-515. Refund of sales tax on vehicles returned as defective.
• Section26-52-516. Refunds for construction of employer-operated childcare facilities — Definition.
• Section26-52-517. Exemption certificates — Definition.
• Section26-52-518. Special events — Definitions.
• Section26-52-519. Credit voucher for sales tax on motor vehicles destroyed by catastrophic events — Definition.
• Section26-52-520. Communication equipment for commercial trucks — Definition.
• Section26-52-521. Sourcing of sales — Definitions.
• Section26-52-522. Direct mail sourcing — Definitions.
• Section26-52-523. Credit or rebate on local sales and use tax — Definitions.