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26-52-436. Certain classes of trucks or trailers — Definitions.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-436. Certain classes of trucks or trailers — Definitions.
(a) As used in this section:
(1) “Person” means a natural person who resided in this state at the time of purchasing a truck tractor or semitrailer in this state;
(2) “Semitrailer” means every vehicle with or without motive power, including a pole trailer, drawn by a truck tractor or a Class Six or Class Seven truck as defined by § 27-14-601(a)(3)(F) and (G) that is registered with the International Registration Plan to be engaged in interstate commerce and designed for carrying property; and
(3)(A) “Truck tractor” means a motor vehicle:
(i) Designed and used primarily for drawing other vehicles and not so constructed as to carry a load other than a part of the weight of the vehicle and load so drawn; and
(ii) Registered as a:
(a) Class Five or Class Eight truck as defined by § 27-14-601(a)(3); or
(b) Class Six or Class Seven truck as defined by § 27-14-601(a)(3)(F) and (G) that is not registered with the International Registration Plan to be engaged in interstate commerce.
(B) “Truck tractor” does not include a Class Six or Class Seven truck as defined by § 27-14-601(a)(3)(F) and (G) that is registered with the International Registration Plan to be engaged in interstate commerce.
(b) Except as provided in subsections (d) and (e) of this section, the gross receipts or gross proceeds in excess of nine thousand one hundred fifty dollars ($9,150) derived from the sale of a new or used truck tractor in this state are exempt from the Arkansas gross receipts tax levied by this chapter.
(c) The gross receipts or gross proceeds derived from the sale of a new or used semitrailer in this state are exempt from the Arkansas gross receipts tax levied by this chapter.
(d) The gross receipts or gro
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-436
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:26-52-436
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: bd612835eb382f9fbf06fc756d3d801dc638a7871f8d572bd028a89624209e71
Source location: content.xml paragraph 19680
Stored source content
26-52-436. Certain classes of trucks or trailers — Definitions.
(a) As used in this section:
(1) “Person” means a natural person who resided in this state at the time of purchasing a truck tractor or semitrailer in this state;
(2) “Semitrailer” means every vehicle with or without motive power, including a pole trailer, drawn by a truck tractor or a Class Six or Class Seven truck as defined by § 27-14-601(a)(3)(F) and (G) that is registered with the International Registration Plan to be engaged in interstate commerce and designed for carrying property; and
(3)(A) “Truck tractor” means a motor vehicle:
(i) Designed and used primarily for drawing other vehicles and not so constructed as to carry a load other than a part of the weight of the vehicle and load so drawn; and
(ii) Registered as a:
(a) Class Five or Class Eight truck as defined by § 27-14-601(a)(3); or
(b) Class Six or Class Seven truck as defined by § 27-14-601(a)(3)(F) and (G) that is not registered with the International Registration Plan to be engaged in interstate commerce.
(B) “Truck tractor” does not include a Class Six or Class Seven truck as defined by § 27-14-601(a)(3)(F) and (G) that is registered with the International Registration Plan to be engaged in interstate commerce.
(b) Except as provided in subsections (d) and (e) of this section, the gross receipts or gross proceeds in excess of nine thousand one hundred fifty dollars ($9,150) derived from the sale of a new or used truck tractor in this state are exempt from the Arkansas gross receipts tax levied by this chapter.
(c) The gross receipts or gross proceeds derived from the sale of a new or used semitrailer in this state are exempt from the Arkansas gross receipts tax levied by this chapter.
(d) The gross receipts or gross proceeds derived from the sale in this state of a new or used Class Six or Class Seven truck as defined by § 27-14-601(a)(3)(F) and (G) that is registered with the International Registration Plan to be engaged in interstate commerce are exempt from the Arkansas gross receipts tax levied by this chapter.
(e) The exemption under subsection (b) of this section does not apply to gross receipts taxes levied by any Arkansas city, town, or county.
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Arkansas Code — all titles (historical 2020) · legal_authorities
27-14-601. Fees for registration and licensing of motor vehicles — Definitions.
(a) Fees Generally. The fee for the registration and licensing of all motor vehicles shall be as follows:
(1) Pleasure Vehicles. For all automobiles equipped with pneumatic tires, used for the transportation of persons, there shall be charged and collected the following fees based upon the unladen weight of the automobiles:
(A) Class One — Automobiles of 3,000 lbs. or less $17.00;
(B) Class Two — Automobiles of 3,001 lbs. to and including 4,500 lbs. $25.00; and
(C) Class Three — Automobiles of 4,501 lbs. and over $30.00;
(2) Automobiles for Hire. For all automobiles for hire which are equipped with pneumatic tires and used for the transportation of persons, there shall be charged and collected the fee applicable thereto as set for pleasure vehicles in subdivision (a)(1) of this section;
(3) Trucks and Trailers. For all motor trucks, trailers, and semi-trailers including pipe and pole dollies, equipped with pneumatic tires, the license fee shall be charged on the basis of the gross loaded weight of the vehicle as follows:
(A) Class One — All trucks and vans that are rated by the manufacturer as having a nominal tonnage of one (1) ton that are used exclusively for personal transportation and are not used for commercial or business purposes and all trucks and vans that are rated by the manufacturer as having a nominal tonnage of three-quarter (¾) ton or less shall be assessed a license fee of twenty-one dollars ($21.00) without regard to weight. All one-ton trucks and vans that are used for commercial or business purposes shall be registered in the appropriate class according to gross laden weight;
(B) Class Two — On all vehicles with a gross loaded weight b
Source: Arkansas Code — historical release 78 (November 6, 2020) · 27-14-601
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 27-14-601. This identifies an authority to review, not proof of applicability.