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26-52-518. Special events — Definitions.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-518. Special events — Definitions.
(a) As used in this section:
(1) “Person” means a person as defined in § 26-52-103;
(2) “Promoter” or “organizer” means a person who organizes or promotes a special event which results in the rental, occupation, or use of any structure, lot, tract of land, motor vehicle, sample or display case, table, or any other similar items for the exhibition and sale of tangible personal property by special events vendors;
(3)(A) “Special event” means an entertainment, amusement, recreation, or marketing event which occurs at a single location on an irregular basis and where tangible personal property is sold.
(B) The special events shall include, but are not limited to:
(i) Auto shows;
(ii) Boat shows;
(iii) Gun shows;
(iv) Knife shows;
(v) Home shows;
(vi) Craft shows;
(vii) Flea markets;
(viii) Carnivals;
(ix) Circuses;
(x) Bazaars;
(xi) Fairs; and
(xii) Art or other merchandise displays or exhibits.
(C) The special events shall not include any county, district, or state fair or the four states livestock show that has been approved, pursuant to the rules of the Arkansas Livestock and Poultry Commission, to receive state funds; and
(4) “Special event vendor” means a person making sales of tangible personal property at a special event within the State of Arkansas and who is not permitted under § 26-52-201 et seq.
(b)(1) Special event vendors shall collect sales tax from purchasers of tangible personal property, specified digital products, or a digital code and remit the tax daily, along with a daily sales tax report, to the promoter or organizer.
(2) The isolated sale exemption found in § 26-52-401(17) shall not apply to sales of tangible personal property, specified digital products, or a digital c
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-518
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:26-52-518
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 0501b2648c20a5626117d2756cb6cdf59b670e4e9ccc1507366585e5cf4f7894
Source location: content.xml paragraph 20406
Stored source content
26-52-518. Special events — Definitions.
(a) As used in this section:
(1) “Person” means a person as defined in § 26-52-103;
(2) “Promoter” or “organizer” means a person who organizes or promotes a special event which results in the rental, occupation, or use of any structure, lot, tract of land, motor vehicle, sample or display case, table, or any other similar items for the exhibition and sale of tangible personal property by special events vendors;
(3)(A) “Special event” means an entertainment, amusement, recreation, or marketing event which occurs at a single location on an irregular basis and where tangible personal property is sold.
(B) The special events shall include, but are not limited to:
(i) Auto shows;
(ii) Boat shows;
(iii) Gun shows;
(iv) Knife shows;
(v) Home shows;
(vi) Craft shows;
(vii) Flea markets;
(viii) Carnivals;
(ix) Circuses;
(x) Bazaars;
(xi) Fairs; and
(xii) Art or other merchandise displays or exhibits.
(C) The special events shall not include any county, district, or state fair or the four states livestock show that has been approved, pursuant to the rules of the Arkansas Livestock and Poultry Commission, to receive state funds; and
(4) “Special event vendor” means a person making sales of tangible personal property at a special event within the State of Arkansas and who is not permitted under § 26-52-201 et seq.
(b)(1) Special event vendors shall collect sales tax from purchasers of tangible personal property, specified digital products, or a digital code and remit the tax daily, along with a daily sales tax report, to the promoter or organizer.
(2) The isolated sale exemption found in § 26-52-401(17) shall not apply to sales of tangible personal property, specified digital products, or a digital code at special events.
(c) Promoters or organizers of special events shall register for sales tax collection with the Secretary of the Department of Finance and Administration and shall provide to special event vendors special event sales tax reporting forms and any other information which may be required by the secretary.
(d) Special event vendors shall file daily special event sales tax reports with organizers or promoters during the special event and remit daily sales tax due along with the daily report.
(e) Within thirty (30) days following the conclusion of the special event, the organizer or promoter shall forward all daily reports and payments to the Department of Finance and Administration along with a completed sales tax report combining all taxable sales and sales tax due.
(f)(1) Promoters and organizers shall not be liable for unreported taxes of special event vendors.
(2) Promoters and organizers shall be liable for their failure to remit to the secretary sales taxes which are remitted to them by special event vendors.
(3) Promoters and organizers shall be subject to applicable penalty and interest impositions.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-103. Definitions.
As used in this chapter:
(1) “Alcoholic beverage” means a beverage that is suitable for human consumption and contains five-tenths of one percent (0.5%) or more of alcohol by volume;
(2)(A) “Bundled transaction” means a retail sale of two (2) or more products, except real property and services to real property, in which:
(i) The products are otherwise distinct and identifiable; and
(ii) The products are sold for one (1) nonitemized price.
(B) “Bundled transaction” does not include the sale of any product in which the sales price varies or is negotiable based on the selection by the purchaser of the products included in the transaction.
(C) The Department of Finance and Administration shall promulgate rules to implement this subdivision (2);
(3)(A) “Candy” means a preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruits, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces.
(B) “Candy” shall not include a preparation containing flour and shall require no refrigeration;
(4)(A) “Consumer”, “purchaser”, or “user” means the person to whom the taxable sale is made or to whom taxable services are furnished.
(B) All contractors are deemed to be consumers or users of all tangible personal property, including materials, supplies, and equipment used or consumed by them in performing any contract.
(C) The sales of all such tangible personal property to contractors are taxable sales within the meaning of this chapter;
(5) “Contract” means any agreement or undertaking to construct, manage, or supervise the construction, erection, alteration, or repair of any building or other improvement or structure affixed to real estate, including any of their component pa
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-103
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 26-52-103. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-201. Permit required.
(a) It shall be unlawful for any taxpayer to transact business within this state prior to issuance and receipt of an Arkansas gross receipts tax permit from the Secretary of the Department of Finance and Administration.
(b) A separate permit for each business location must be obtained from the secretary.
(c) This permit shall be in addition to all other permits required by this Code.
(d) Any taxpayer who engages in business without a permit, or after a permit has been suspended, shall be subject to the provisions and sanctions set forth in the Arkansas Tax Procedure Act, § 26-18-101 et seq.
(e) The secretary is authorized to establish types and classifications of Arkansas gross receipts tax permits, including without limitation special permits for taxpayers whose principal line of business does not include the retail selling of tangible personal property, specified digital products, or a digital code or the performing of taxable services.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-201
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 26-52-201. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-401. Various products and services — Definitions.
There is specifically exempted from the tax imposed by this chapter the following:
(1) The gross receipts or gross proceeds derived from the sale of tangible personal property, specified digital products, a digital code, or services by churches, except when the organizations may be engaged in business for profit;
(2) The gross receipts or gross proceeds derived from the sale of tangible personal property, specified digital products, a digital code, or service by charitable organizations, except when the organizations may be engaged in business for profit;
(3) Gross receipts or gross proceeds derived from the sale of food, food ingredients, or prepared food in public, common, high school, or college cafeterias and lunch rooms operated primarily for teachers and pupils, not operated primarily for the public and not operated for profit;
(4) Gross receipts or gross proceeds derived from the sale of newspapers;
(5) Gross receipts or gross proceeds derived from sales to the United States Government;
(6) Gross receipts or gross proceeds derived from the sale of motor vehicles and adaptive equipment to disabled veterans who have purchased the motor vehicles or adaptive equipment with the financial assistance of the United States Department of Veterans Affairs as provided under 38 U.S.C. §§ 3902 — 3903;
(7) Gross receipts or gross proceeds derived from the sale of specified digital products, a digital code, tangible personal property, including without limitation office supplies; office equipment; program items at camp such as bows, arrows, and rope; rifles for rifle range and other rifle items; food, food ingredients, or prepared food for camp; lumber and supplies used in camp maintenance; camp equipment; f
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-401
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 26-52-401. This identifies an authority to review, not proof of applicability.