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12-88-104. Exemptions from certain taxes and regulatory requirements.
Arkansas Code — all titles (historical 2020) · legal_authorities
12-88-104. Exemptions from certain taxes and regulatory requirements.
(a)(1) An out-of-state business that conducts operations within the state for the purpose of performing work or services related to a declared state disaster or emergency during a disaster response period is exempt from:
(A) Registering, filing, and remitting state or local taxes; and
(B) Complying with state licensing, certification, and registration requirements.
(2) The exemptions provided in subdivision (a)(1) of this section apply to state and local business and occupational licensing and registration requirements and state and local taxes or fees, including without limitation:
(A) Unemployment insurance contributions;
(B) State and local occupational licensing fees and privilege taxes;
(C) State and local income taxes;
(D) State and local sales and use taxes on property temporarily brought into the state for use during the disaster response period and subsequently removed from the state; and
(E) State licensing, certification, and registration requirements.
(3)(A) For purposes of a state or local tax on or measured by, in whole or in part, net or gross income or receipts, all activity of the out-of-state business that is conducted in this state under this chapter is exempt from filing requirements for the state or local tax, including without limitation any filing required for a unitary or combined group of which the out-of-state business may be a part.
(B) For the purpose of apportioning income, revenue, or receipts, the performance by an out-of-state business of disaster-related or emergency-related work under this chapter shall not be sourced to or otherwise impact or increase the amount of income, revenue, or receipts apportioned to this state.
(b) During a disaster r
Source: Arkansas Code — historical release 78 (November 6, 2020) · 12-88-104
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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Record provenance
Stable record: arkansas_code:legal_authorities:12-88-104
Source file: gov.ar.code.title.12.odt
Pages: Not recorded – Not recorded
Passage SHA-256: fbd864aa817c7a6ff143a4ad230a07352d7012e8fe7b678340e8bee3c954cb2e
Source location: content.xml paragraph 21714
Stored source content
12-88-104. Exemptions from certain taxes and regulatory requirements.
(a)(1) An out-of-state business that conducts operations within the state for the purpose of performing work or services related to a declared state disaster or emergency during a disaster response period is exempt from:
(A) Registering, filing, and remitting state or local taxes; and
(B) Complying with state licensing, certification, and registration requirements.
(2) The exemptions provided in subdivision (a)(1) of this section apply to state and local business and occupational licensing and registration requirements and state and local taxes or fees, including without limitation:
(A) Unemployment insurance contributions;
(B) State and local occupational licensing fees and privilege taxes;
(C) State and local income taxes;
(D) State and local sales and use taxes on property temporarily brought into the state for use during the disaster response period and subsequently removed from the state; and
(E) State licensing, certification, and registration requirements.
(3)(A) For purposes of a state or local tax on or measured by, in whole or in part, net or gross income or receipts, all activity of the out-of-state business that is conducted in this state under this chapter is exempt from filing requirements for the state or local tax, including without limitation any filing required for a unitary or combined group of which the out-of-state business may be a part.
(B) For the purpose of apportioning income, revenue, or receipts, the performance by an out-of-state business of disaster-related or emergency-related work under this chapter shall not be sourced to or otherwise impact or increase the amount of income, revenue, or receipts apportioned to this state.
(b) During a disaster response period, an out-of-state employee is not:
(1) Required to file or pay Arkansas income taxes;
(2) Subject to Arkansas income tax withholdings; or
(3) Required to file or pay any other state or local tax or fee, including related state or local employer withholding and remittance obligations but not including transaction taxes or fees described in § 12-88-105.
(c) However, out-of-state businesses and out-of-state employees are subject to any applicable ad valorem taxes.
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Arkansas Code — all titles (historical 2020) · legal_authorities
12-88-105. Application of transaction taxes and fees.
An out-of-state business and an out-of-state employee shall pay state and local transaction taxes and fees, including without limitation:
(1) Motor fuel taxes;
(2) Distillate special fuel taxes;
(3) Sales and use taxes on materials and services consumed or used in the state;
(4) Hotel taxes;
(5) Car rental taxes and fees; and
(6) Any other tax or fee that applies to goods or services that the out-of-state business or out-of-state employee purchases for use or consumption in this state during the disaster response period, unless the tax or fee is otherwise exempt during the disaster response period.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 12-88-105
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 12-88-105. This identifies an authority to review, not proof of applicability.