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26-51-1310. Withholding return, reporting, and payment — Electronic games of skill.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-1310. Withholding return, reporting, and payment — Electronic games of skill.
(a) The holder of a franchise to conduct electronic games of skill in this state shall register to withhold the gaming winnings tax under § 26-51-1309 from winnings from electronic games of skill in the manner prescribed by the Secretary of the Department of Finance and Administration.
(b) The withholding account used to report and remit the withholding on wages shall not be used to report withholding on winnings from electronic games of skill.
(c) A separate account for withholding on winnings from electronic games of skill shall be obtained from the Revenue Division of the Department of Finance and Administration.
(d) Each holder of a franchise to conduct electronic games of skill shall file a monthly return and remit the tax withheld from winnings from electronic games of skill on or before the fifteenth day of the month following the month in which the tax was withheld.
(e) The holder of a franchise to conduct electronic games of skill shall keep the following records and information for three (3) years after the date the tax becomes due or is paid, whichever is later:
(1) The total gaming winnings paid;
(2) The amount of gaming winnings tax withheld and remitted;
(3) The name, address, and Social Security number or taxpayer identification number of the party in receipt of gaming winnings; and
(4) The name, address, and Arkansas identification number of the holder of a franchise to conduct electronic games of skill.
(f)(1) Gaming winnings are not includable as income on the payee's regular Arkansas income tax return.
(2) The amount of tax paid or withheld on gaming winnings under § 26-51-1309 shall not be claimed under the Income Tax Act of 1929, § 26-51-101 et
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-1310
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:26-51-1310
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 0605a8e68dd1a296eac7f7e6346e548fb5bd6329d72f731f1c79e975ef0a6b01
Source location: content.xml paragraph 15666
Stored source content
26-51-1310. Withholding return, reporting, and payment — Electronic games of skill.
(a) The holder of a franchise to conduct electronic games of skill in this state shall register to withhold the gaming winnings tax under § 26-51-1309 from winnings from electronic games of skill in the manner prescribed by the Secretary of the Department of Finance and Administration.
(b) The withholding account used to report and remit the withholding on wages shall not be used to report withholding on winnings from electronic games of skill.
(c) A separate account for withholding on winnings from electronic games of skill shall be obtained from the Revenue Division of the Department of Finance and Administration.
(d) Each holder of a franchise to conduct electronic games of skill shall file a monthly return and remit the tax withheld from winnings from electronic games of skill on or before the fifteenth day of the month following the month in which the tax was withheld.
(e) The holder of a franchise to conduct electronic games of skill shall keep the following records and information for three (3) years after the date the tax becomes due or is paid, whichever is later:
(1) The total gaming winnings paid;
(2) The amount of gaming winnings tax withheld and remitted;
(3) The name, address, and Social Security number or taxpayer identification number of the party in receipt of gaming winnings; and
(4) The name, address, and Arkansas identification number of the holder of a franchise to conduct electronic games of skill.
(f)(1) Gaming winnings are not includable as income on the payee's regular Arkansas income tax return.
(2) The amount of tax paid or withheld on gaming winnings under § 26-51-1309 shall not be claimed under the Income Tax Act of 1929, § 26-51-101 et seq., on an Arkansas income tax return to:
(A) Offset a tax liability;
(B) Create a refund; or
(C) Generate any other type of credit or offset for income tax purposes.
(3) Losses sustained from electronic games of skill wagers are not deductible under the Income Tax Act of 1929, § 26-51-101 et seq., on Arkansas income tax returns.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-101. Title.
This act shall be known and may be cited as the “Income Tax Act of 1929”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-101
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 26-51-101. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-1309. Gaming winnings tax — Withholding and remittance.
(a) There is levied, assessed, and collected a gaming winnings tax of three percent (3%) on any single payment of winnings from electronic games of skill of one thousand two hundred dollars ($1,200) or more paid on a single electronic game of skill wager.
(b) The holder of a franchise to conduct electronic games of skill shall:
(1) Deduct and withhold the tax from winnings from electronic games of skill upon which the tax is levied by subsection (a) of this section; and
(2) Remit the tax to the Secretary of the Department of Finance and Administration as provided in § 26-51-1310 and as prescribed by rules promulgated by the secretary.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-1309
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 26-51-1309. This identifies an authority to review, not proof of applicability.