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26-52-509. Direct payment of tax by consumer or user generally — Definition.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-509. Direct payment of tax by consumer or user generally — Definition.
(a)(1) The Secretary of the Department of Finance and Administration by agreement with any consumer or user may:
(A) Permit a consumer or user under the agreement to accrue and remit gross receipts taxes directly to the Department of Finance and Administration, instead of the taxes being collected and paid by the seller under § 26-52-508; and
(B)(i) Issue limited direct pay authority to permit a user or consumer to accrue and remit gross receipts and compensating use taxes on purchases that include eligible purchases.
(ii)(a) A limited direct pay agreement permits a consumer or user to accrue and remit gross receipts and compensating use taxes on purchases that include eligible purchases.
(b) As used in this section, “eligible purchases” means property or services subject to a refund of tax under §§ 26-52-447 and 26-53-149.
(iii)(a) A limited direct pay agreement is available only to a person eligible for a refund of tax under §§ 26-52-447 and 26-53-149.
(b) A person holding a limited direct pay permit shall use the permit only to make purchases that include eligible purchases.
(2)(A) A seller that receives a claim for exemption from a customer based on a limited direct pay permit shall not collect and remit gross receipts or compensating use taxes on purchases that include eligible purchases made by a person holding a limited direct pay permit.
(B) However, if a seller collects and remits gross receipts or compensating use taxes on eligible purchases from a person holding a limited direct pay permit, a refund may be obtained under § 26-18-507.
(3) A person who has entered into a limited direct pay agreement under this section and makes purchases of property or services unde
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-509
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:26-52-509
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 77a2e26b940f755553821aa1cff62ae2618503118a5f144febb3400d474ebf91
Source location: content.xml paragraph 20204
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26-52-509. Direct payment of tax by consumer or user generally — Definition.
(a)(1) The Secretary of the Department of Finance and Administration by agreement with any consumer or user may:
(A) Permit a consumer or user under the agreement to accrue and remit gross receipts taxes directly to the Department of Finance and Administration, instead of the taxes being collected and paid by the seller under § 26-52-508; and
(B)(i) Issue limited direct pay authority to permit a user or consumer to accrue and remit gross receipts and compensating use taxes on purchases that include eligible purchases.
(ii)(a) A limited direct pay agreement permits a consumer or user to accrue and remit gross receipts and compensating use taxes on purchases that include eligible purchases.
(b) As used in this section, “eligible purchases” means property or services subject to a refund of tax under §§ 26-52-447 and 26-53-149.
(iii)(a) A limited direct pay agreement is available only to a person eligible for a refund of tax under §§ 26-52-447 and 26-53-149.
(b) A person holding a limited direct pay permit shall use the permit only to make purchases that include eligible purchases.
(2)(A) A seller that receives a claim for exemption from a customer based on a limited direct pay permit shall not collect and remit gross receipts or compensating use taxes on purchases that include eligible purchases made by a person holding a limited direct pay permit.
(B) However, if a seller collects and remits gross receipts or compensating use taxes on eligible purchases from a person holding a limited direct pay permit, a refund may be obtained under § 26-18-507.
(3) A person who has entered into a limited direct pay agreement under this section and makes purchases of property or services under the authority of that agreement without paying the gross receipts or compensating use taxes due on those purchases is responsible for remitting the proper amount of tax due to the secretary as required by law.
(4)(A) A seller shall collect and remit gross receipts and compensating use taxes on purchases made by a person holding a limited direct pay permit that are not eligible purchases.
(B) If a seller relies on the limited direct pay permit and fails to properly collect tax on sales other than eligible purchases, the limited direct pay permit holder shall remit the proper amount of tax to the state as required under subdivision (a)(3) of this section.
(5) This section does not eliminate the requirement that a consumer or user self-assess and remit compensating use tax under §§ 26-53-123 — 26-53-125.
(b) The agreements may be revoked at any time by the secretary whenever the secretary determines that the revocation thereof should be in the best interests of collection of gross receipts taxes.
(c) A consumer or user being permitted to report gross receipts taxes directly to the department shall not be entitled to any discount for any collection and shall be subject to all provisions of this chapter in the same manner as the taxpayer liable to remit taxes under this chapter.
(d) This section is supplemental to this chapter.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-18-507. Claims for refunds of overpayments.
(a)(1) Any taxpayer who has paid any state tax to the State of Arkansas in excess of the state taxes lawfully due, subject to the requirements of this chapter, shall be refunded the overpayment of the state tax determined by the Secretary of the Department of Finance and Administration to be erroneously paid upon the filing of an amended return or a verified claim for refund, subject to subsection (e) of this section.
(2) This subsection does not include an action based on Arkansas Constitution, Article 16, § 13.
(b) The claim shall specify:
(1) The name of the taxpayer;
(2) The time when and the period for which the state tax was paid;
(3) The nature and kind of state tax paid;
(4) The amount of the state tax that the taxpayer claimed was erroneously paid;
(5) The grounds upon which a refund is claimed; and
(6) Any other information relative to the payment as may be prescribed by the secretary.
(c) The secretary shall determine what amount of refund, if any, is due as soon as practicable after a claim has been filed, but in no event shall the taxpayer be entitled to file a suit for refund under § 26-18-406 until at least six (6) months have elapsed from the date of the filing of the claim for refund or the secretary has issued a notice of denial of a claim for refund.
(d) Notwithstanding any provisions of the law to the contrary, a taxpayer who acts only as an agent of the state in the collection of any state tax shall be entitled to claim a credit or refund of the state tax only if the taxpayer establishes that he or she has:
(1) Borne the state tax in question;
(2) Repaid the amount of the state tax to the person from whom he or she collected it; or
(3) Obtained the consent of the person to th
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-507
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 26-18-507. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-447. Partial replacement and repair of certain machinery and equipment — Definitions.
(a) The taxes levied under §§ 26-52-301 and 26-52-302 on the gross receipts or gross proceeds from the sale of the following are subject to a refund as provided in this section:
(1) Machinery and equipment purchased to modify, replace, or repair, either in whole or in part, existing machinery or equipment used directly in producing, manufacturing, fabricating, assembling, processing, finishing, or packaging articles of commerce at a manufacturing or processing plant or facility in this state;
(2) Service relating to the initial installation, alteration, addition, cleaning, refinishing, replacement, or repair of machinery or equipment described in subdivision (a)(1) of this section; and
(3) Machinery and equipment purchased to modify, replace, or repair, either in whole or in part, existing molds and dies used directly in producing, manufacturing, fabricating, assembling, processing, finishing, or packaging articles of commerce at a manufacturing or processing plant or facility in this state.
(b)(1) Beginning July 1, 2014, the taxes levied under §§ 26-52-301 and 26-52-302 that are subject to a refund under this section are the taxes in excess of four and seven-eighths percent (4.875%).
(2) The taxes levied under §§ 26-52-301 and 26-52-302 that are subject to a refund under this section are the taxes in excess of the following rates:
(A) Beginning July 1, 2018, three and seven-eighths percent (3.875%);
(B) Beginning July 1, 2019, two and seven-eighths percent (2.875%);
(C) Beginning July 1, 2020, one and seven-eighths percent (1.875%); and
(D) Beginning July 1, 2021, seven-eighths percent (0.875%).
(3) Beginning July 1, 2022, sales qualifying for the tax refun
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-447
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 26-52-447. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-508. Collection of tax by sellers or admissions collectors.
(a) The tax levied by this chapter shall be paid to the Secretary of the Department of Finance and Administration by:
(1) The seller of tangible personal property, specified digital products, or a digital code;
(2) The seller or collector of admissions to places of amusement, recreational, or athletic events;
(3) The seller of privileges of access to or the use of amusement, entertainment, athletic, or recreational facilities; and
(4) Any other person furnishing any service subject to the provisions of this chapter.
(b) The taxes, penalty, and interest shall at all times constitute a prior, superior, and paramount claim as against the claims of unsecured creditors.
(c) The seller or person furnishing the taxable service shall collect the tax levied from the purchaser.
(d)(1) No tax is due on admission to a place of amusement, entertainment, recreation, or an athletic event for which no consideration is paid.
(2) No tax is due on the access to or the use of an amusement, entertainment, athletic, or recreational facility for which no consideration is paid.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-508
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 26-52-508. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-53-149. Partial replacement and repair of certain machinery and equipment — Definitions.
(a) The taxes levied under §§ 26-53-106 and 26-53-107 on the privilege of storing, using, distributing, or consuming the following within this state are subject to a refund as provided in this section:
(1) Machinery and equipment purchased to modify, replace, or repair, either in whole or in part, existing machinery or equipment used directly in producing, manufacturing, fabricating, assembling, processing, finishing, or packaging articles of commerce at a manufacturing or processing plant or facility in this state;
(2) Service relating to the initial installation, alteration, addition, cleaning, refinishing, replacement, or repair of machinery or equipment described in subdivision (a)(1) of this section; and
(3) Machinery and equipment purchased to modify, replace, or repair, either in whole or in part, existing molds and dies used directly in producing, manufacturing, fabricating, assembling, processing, finishing, or packaging articles of commerce at a manufacturing or processing plant or facility in this state.
(b)(1) Beginning July 1, 2014, the taxes levied under §§ 26-53-106 and 26-53-107 that are subject to a refund under this section are the taxes in excess of four and seven-eighths percent (4.875%).
(2) The taxes levied under §§ 26-53-106 and 26-53-107 that are subject to a refund under this section are the taxes in excess of the following rates:
(A) Beginning July 1, 2018, three and seven-eighths percent (3.875%);
(B) Beginning July 1, 2019, two and seven-eighths percent (2.875%);
(C) Beginning July 1, 2020, one and seven-eighths percent (1.875%); and
(D) Beginning July 1, 2021, seven-eighths percent (0.875%).
(3) Beginning July 1, 2022, purchases
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-53-149
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 26-53-149. This identifies an authority to review, not proof of applicability.