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12-10-326. Prepaid wireless public safety charge — Definitions.
Arkansas Code — all titles (historical 2020) · legal_authorities
12-10-326. Prepaid wireless public safety charge — Definitions.
(a) As used in this section:
(1) “Consumer” means a person who purchases prepaid wireless telecommunications service in a retail transaction;
(2) “Occurring in this state” means a retail transaction that is:
(A) Conducted in person by a consumer at a business location of a seller in this state;
(B) Treated as occurring in this state for purposes of the gross receipts tax provided under § 26-52-521(b); or
(C) Taxable under § 26-53-106;
(3) “Prepaid wireless public safety charge” means the charge for prepaid wireless telecommunications service that is required to be collected by a seller from a consumer under subsection (b) of this section;
(4)(A) “Prepaid wireless service” means any prepaid wireless service sold to consumers in the state.
(B) “Prepaid wireless service” includes without limitation:
(i) Prepaid wireless cards;
(ii) Telephones or other devices that are loaded with prepaid wireless minutes; and
(iii) Any transaction that reloads a prepaid wireless card or a telephone or other device with prepaid wireless minutes;
(5) “Provider” means a person that provides prepaid wireless telecommunications service under a license issued by the Federal Communications Commission;
(6)(A) “Retail transaction” means each purchase of prepaid wireless telecommunications service from a seller for any purpose other than resale.
(B)(i) “Retail transaction” includes a separate purchase of prepaid wireless telecommunications service that is paid contemporaneously with another purchase of prepaid wireless telecommunications service if separately stated on an invoice, receipt, or similar document provided by the seller to the consumer at the time of sale.
(ii) “Retail transaction” includes a
Source: Arkansas Code — historical release 78 (November 6, 2020) · 12-10-326
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:12-10-326
Source file: gov.ar.code.title.12.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 9c28fa73436248ddc6cc195dbeb2792fbcbc7743ddb0167f3b57bbf96900b5d7
Source location: content.xml paragraph 3173
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12-10-326. Prepaid wireless public safety charge — Definitions.
(a) As used in this section:
(1) “Consumer” means a person who purchases prepaid wireless telecommunications service in a retail transaction;
(2) “Occurring in this state” means a retail transaction that is:
(A) Conducted in person by a consumer at a business location of a seller in this state;
(B) Treated as occurring in this state for purposes of the gross receipts tax provided under § 26-52-521(b); or
(C) Taxable under § 26-53-106;
(3) “Prepaid wireless public safety charge” means the charge for prepaid wireless telecommunications service that is required to be collected by a seller from a consumer under subsection (b) of this section;
(4)(A) “Prepaid wireless service” means any prepaid wireless service sold to consumers in the state.
(B) “Prepaid wireless service” includes without limitation:
(i) Prepaid wireless cards;
(ii) Telephones or other devices that are loaded with prepaid wireless minutes; and
(iii) Any transaction that reloads a prepaid wireless card or a telephone or other device with prepaid wireless minutes;
(5) “Provider” means a person that provides prepaid wireless telecommunications service under a license issued by the Federal Communications Commission;
(6)(A) “Retail transaction” means each purchase of prepaid wireless telecommunications service from a seller for any purpose other than resale.
(B)(i) “Retail transaction” includes a separate purchase of prepaid wireless telecommunications service that is paid contemporaneously with another purchase of prepaid wireless telecommunications service if separately stated on an invoice, receipt, or similar document provided by the seller to the consumer at the time of sale.
(ii) “Retail transaction” includes a recharge as defined in § 26-52-314 of prepaid wireless telecommunications service;
(7) “Seller” means a person who sells prepaid wireless telecommunications service to another person; and
(8) “Wireless telecommunications service” means a commercial mobile radio service as defined under § 12-10-303.
(b)(1) For each retail transaction occurring in this state, a seller of prepaid wireless services shall collect from the consumer a public safety charge equal to ten percent (10%) of the value of the prepaid wireless service.
(2)(A) The amount of the prepaid wireless public safety charge shall be stated separately on an invoice, receipt, or similar document that is provided to the consumer at the time of sale by the seller or otherwise disclosed to the consumer.
(B) If the amount of the prepaid wireless public safety charge is stated separately on an invoice, receipt, or similar document provided to the consumer at the time of sale by the seller, the amount of the prepaid wireless public safety charge shall not be included in the base for measuring any tax, fee, surcharge, or other charge that is imposed by the state, a political subdivision of the state, or an intergovernmental agency.
(C)(i) To ensure there is no overlap of the E911 charge previously assessed under this section before October 1, 2019, and the new public safety charge assessed under subdivision (b)(1) of this section, a seller shall continue to collect the public safety charge in effect one (1) day before October 1, 2019, through September 30, 2019.
(ii) The funds collected through September 30, 2019, shall be remitted according to the same terms and process as previously remitted under this section before October 1, 2019.
(D) On and after October 1, 2019, a seller shall begin collecting the public safety charge under subdivision (b)(1) of this section and shall remit the funds as prescribed in subsection (c) of this section.
(c)(1) A seller shall electronically report and pay one hundred percent (100%) of the prepaid wireless public safety charge plus any penalties and interest due to the Secretary of the Department of Finance and Administration in the same manner and at the same time as the gross receipts tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.
(2) A seller that meets the prompt payment requirements of § 26-52-503 may deduct and retain two percent (2%) of the prepaid wireless public safety charge.
(d)(1) The Arkansas Tax Procedure Act, § 26-18-101 et seq., applies to a prepaid wireless public safety charge.
(2) If the Department of Finance and Administration becomes aware of any seller who is not collecting and remitting the public safety charge, the department shall provide notice of the requirements under this section and the associated penalties for failure to pay the charge.
(e) The department shall pay all remitted prepaid wireless public safety funds to the Arkansas Public Safety Trust Fund on or before the fifteenth business day of December 2019 and on or before the fifteenth business day of each month thereafter.
(f) A provider or seller is not liable for damages to a person resulting from or incurred in connection with:
(1) Providing or failing to provide 911 service;
(2) Identifying or failing to identify the telephone number, address, location, or name associated with a person or device that is accessing or attempting to access 911 service; or
(3) Providing lawful assistance to a federal, state, or local investigator or law enforcement officer conducting a lawful investigation or other law enforcement activity.
(g) A provider or seller is not liable for civil damages or criminal liability in connection with:
(1) The development, design, installation, operation, maintenance, performance, or provision of 911 service; or
(2) The release of subscriber information to a governmental entity as required by this subchapter.
(h)(1) The prepaid wireless public safety charge imposed by this section shall be the only E911 funding obligation imposed for prepaid wireless telecommunications service in this state.
(2) Except for the prepaid wireless public safety charge imposed under this section, no other tax, fee, surcharge, or other charge shall be imposed upon prepaid wireless telecommunication services by the state, a political subdivision of the state, or an intergovernmental agency for the purpose of implementing and supporting emergency telephone services.
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Arkansas Code — all titles (historical 2020) · legal_authorities
12-10-303. Definitions.
As used in this subchapter:
(1) “Access line” means a communications line or device that has the capacity to access the public switched network;
(2) “Automatic location identification” means an enhanced 911 service capability that enables the automatic display of information defining the geographical location of the telephone used to place the 911 call;
(3) “Automatic number identification” means an enhanced 911 service capability that enables the automatic display of the ten-digit number used to place a 911 call from a wire line, wireless, voice over internet protocol, or any nontraditional phone service;
(4) “Basic 911 system” means a system by which the various emergency functions provided by public safety agencies within each political subdivision may be accessed utilizing the three-digit number 911, but no available options are included in the system;
(5) “Chief executive” means the Governor, county judges, mayors, city managers, or city administrators of incorporated places, and is synonymous with head of government, dependent on the level and form of government;
(6) “CMRS connection” means each account or number assigned to a CMRS customer;
(7)(A) “Commercial mobile radio service” or “CMRS” means commercial mobile service under §§ 3(33) and 332(d), Telecommunications Act of 1996, 47 U.S.C. § 151 et seq., Federal Communications Commission rules, and the Omnibus Budget Reconciliation Act of 1993.
(B) “Commercial mobile radio service” or “CMRS” includes any wireless or two-way communication device that has the capability of connecting to a public safety answering point;
(8) “Dispatch center” means a public or private agency that dispatches public or private safety agencies but does not operate a public safety answering poin
Source: Arkansas Code — historical release 78 (November 6, 2020) · 12-10-303
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 12-10-303. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-314. Prepaid calling service and prepaid wireless calling service — Definitions.
(a) Sales of a prepaid calling service or a prepaid wireless calling service and the recharge of a prepaid calling service or a prepaid wireless calling service shall be subject to the Arkansas gross receipts tax levied by this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.
(b) As used in this subchapter:
(1) “Prepaid calling service” means the right to exclusively access a telecommunication service, which must be paid for in advance and which enables the origination of calls using an access number or authorization code, whether manually or electronically dialed and that is sold in predetermined units or dollars of which the number declines with use in a known amount;
(2) “Prepaid telephone calling card” or “prepaid authorization number” means the exclusive purchase of telephone or telecommunications services, paid for in advance, which enables the origination of calls using an access number or authorization code, whether manually or electronically dialed;
(3) “Prepaid wireless calling service” means a telecommunication service that provides the right to utilize a mobile wireless service as well as other nontelecommunications services, including the download of a digital product delivered electronically and content and ancillary services, which must be paid for in advance and sold in predetermined units or dollars of which the number declines with use in a known amount; and
(4) “Recharge” means the purchase of additional telephone or telecommunication services for a previously purchased prepaid calling service or prepaid wireless calling service.
(c)(1) A sale of a prepaid calling service or a prepaid wireles
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-314
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-52-314. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-521. Sourcing of sales — Definitions.
(a)(1) This section applies for purposes of determining a seller's obligation to pay or collect and remit a sales or use tax with respect to the seller's retail sale of a product or service.
(2) This section does not affect the obligation of a purchaser or lessee to remit tax on the use of the product or service to the taxing jurisdictions of that use and does not apply to the sales or use taxes levied on the retail sale excluding lease or rental, of motor vehicles, trailers, or semitrailers that require licensing.
(b) Excluding a lease or rental, the retail sale of a product or service shall be sourced as follows:
(1) If the product or service is received by the purchaser at a business location of the seller, the sale is sourced to that business location;
(2) If the product or service is not received by the purchaser at a business location of the seller, the sale is sourced to the location where receipt by the purchaser or the purchaser's designated donee occurs, including the location indicated by instructions for delivery to the purchaser or donee known to the seller;
(3) If subdivisions (b)(1) and (2) of this section do not apply, the sale is sourced to the location indicated by an address for the purchaser that is available from the business records of the seller that are maintained in the ordinary course of the seller's business when use of this address does not constitute bad faith;
(4) If subdivisions (b)(1)-(3) of this section do not apply, the sale is sourced to the location indicated by an address for the purchaser obtained during the consummation of the sale, including the address of a purchaser's payment instrument, if no other address is available if the use of this address does not constitute bad f
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-521
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-52-521. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-53-106. Imposition and rate of tax generally — Presumptions.
(a) There is levied and there shall be collected from every person in this state a tax or excise for the privilege of storing, using, distributing, or consuming within this state tangible personal property, specified digital products, a digital code, or a taxable service purchased for storage, use, distribution, or consumption in this state at the rate of three percent (3%) of the sales price of the tangible personal property, specified digital products, digital code, or taxable service except for food and food ingredients that are taxed under § 26-53-145.
(b) This tax does not apply with respect to the storage, use, distribution, or consumption of tangible personal property, specified digital products, or a digital code purchased, produced, or manufactured outside this state until the transportation of the tangible personal property, specified digital products, or digital code has finally come to rest within this state or until the tangible personal property, specified digital products, or digital code has become commingled with the general mass of property of this state.
(c) This tax applies to use, storage, distribution, or consumption of tangible personal property, specified digital products, a digital code, or taxable service except as provided in this subchapter irrespective of whether the tangible personal property, similar articles of tangible personal property, specified digital products, digital code, or the taxable service is manufactured within the State of Arkansas, is available for purchase within the State of Arkansas, or any other condition.
(d)(1)(A) For the purpose of the proper administration of this subchapter and to prevent evasion of the tax and the duty to collect the tax impo
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-53-106
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-53-106. This identifies an authority to review, not proof of applicability.