Browse Arkansas Code titles and sections
26-52-307. Contractors as consumer users.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-307. Contractors as consumer users.
(a)(1) Sales of services, specified digital products, digital codes, and tangible personal property, including materials, supplies, and equipment, made to contractors who use them in the performance of a contract are declared to be sales to consumers or users and not sales for resale.
(2) Subsequent transfers of title or possession of the property used in the performance of a contract by contractors are not subject to the tax imposed by this chapter.
(b) Provided that, if the performance of a contract or any portion thereof by a contractor constitutes the performance of a taxable service under the terms of § 26-52-301(3), then the entire gross proceeds or gross receipts derived from the performance of the taxable services, including the sale or transfer of title or possession of any materials or supplies used or consumed in performing the taxable services shall be subject to the tax imposed by this chapter.
(c) Contractors shall be entitled to receive a gross receipts tax credit, tax offset, or refund for any gross receipts tax or use tax paid on materials or supplies used or consumed by them which become a part of real estate in performing taxable services.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-307
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:26-52-307
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: a1af55a0ba5420571eb029170ef4161acd1ea336c6e73ea69759ba6c81ecdc02
Source location: content.xml paragraph 18301
Stored source content
26-52-307. Contractors as consumer users.
(a)(1) Sales of services, specified digital products, digital codes, and tangible personal property, including materials, supplies, and equipment, made to contractors who use them in the performance of a contract are declared to be sales to consumers or users and not sales for resale.
(2) Subsequent transfers of title or possession of the property used in the performance of a contract by contractors are not subject to the tax imposed by this chapter.
(b) Provided that, if the performance of a contract or any portion thereof by a contractor constitutes the performance of a taxable service under the terms of § 26-52-301(3), then the entire gross proceeds or gross receipts derived from the performance of the taxable services, including the sale or transfer of title or possession of any materials or supplies used or consumed in performing the taxable services shall be subject to the tax imposed by this chapter.
(c) Contractors shall be entitled to receive a gross receipts tax credit, tax offset, or refund for any gross receipts tax or use tax paid on materials or supplies used or consumed by them which become a part of real estate in performing taxable services.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-301. Tax levied — Definitions.
Except for food and food ingredients that are taxed under § 26-52-317, there is levied an excise tax of three percent (3%) upon the gross proceeds or gross receipts derived from all sales to any person of the following:
(1) The following items:
(A) Tangible personal property;
(B) Specified digital products sold:
(i) To a purchaser who is an end user; and
(ii) With the right of permanent use or less than permanent use granted by the seller regardless of whether the use is conditioned on continued payment by the purchaser; and
(C) Digital codes;
(2) Natural or artificial gas, electricity, water, ice, steam, or any other tangible personal property sold as a utility or provided as a public service;
(3) The following services:
(A)(i) Service of furnishing rooms, suites, condominiums, townhouses, rental houses, or other accommodations by hotels, apartment hotels, lodging houses, tourist camps, tourist courts, property management companies, accommodations intermediaries, or any other provider of accommodations to transient guests.
(ii) As used in subdivision (3)(A)(i) of this section:
(a) “Accommodations intermediary” means a person other than the owner, operator, or manager of a room, suite, condominium, townhouse, rental house, or other accommodation;
(b) “Furnishing” means brokering, coordinating, making available for, or otherwise arranging for the sale or use of a room, suite, condominium, townhouse, rental house, or other accommodation by a purchaser; and
(c) “Transient guests” means individuals who rent accommodations other than their regular place of abode on less than a month-to-month basis;
(B)(i) Service of initial installation, alteration, addition, cleaning, refinishing, replacement, and repair of:
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-301
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 26-52-301. This identifies an authority to review, not proof of applicability.