Browse Arkansas Code titles and sections
26-52-523. Credit or rebate on local sales and use tax — Definitions.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-523. Credit or rebate on local sales and use tax — Definitions.
(a) As used in this section:
(1) “Qualifying purchase” means a purchase of tangible personal property, specified digital products, a digital code, or a taxable service:
(A) For which the purchaser may take a business expense deduction pursuant to 26 U.S.C. § 162, as in effect on January 1, 2007;
(B) For which the purchaser may take a depreciation deduction pursuant to 26 U.S.C. § 167, as in effect on January 1, 2007;
(C) By an exempt organization under 26 U.S.C. § 501, as in effect on January 1, 2007, if the purchase would be subject to a business expense deduction or depreciation deduction if the purchaser were not an exempt organization under 26 U.S.C. § 501, as in effect on January 1, 2007; or
(D) By a state or a county, city, municipality, school district, state-supported college or university, or any other political subdivision of a state if the purchase would be subject to a business expense deduction or depreciation deduction if the purchaser were not one of the entities enumerated in this subdivision (a)(1)(D);
(2) “Single transaction” means a sale of tangible personal property, specified digital products, a digital code, or a taxable service reflected on a single invoice, receipt, or statement for which an aggregate sales or use tax amount has been reported and remitted to the state for a single local taxing jurisdiction; and
(3) “Travel trailer” means a trailer that:
(A) Provides temporary living quarters for travel, recreation, or camping;
(B) Includes a chassis having wheels and a trailer hitch or fifth wheel for towing; and
(C) Is required to be licensed for highway use under Arkansas law.
(b)(1) A purchaser that pays any municipal sales or use tax in excess of the
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-523
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Stable record: arkansas_code:legal_authorities:26-52-523
Source file: gov.ar.code.title.26.odt
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26-52-523. Credit or rebate on local sales and use tax — Definitions.
(a) As used in this section:
(1) “Qualifying purchase” means a purchase of tangible personal property, specified digital products, a digital code, or a taxable service:
(A) For which the purchaser may take a business expense deduction pursuant to 26 U.S.C. § 162, as in effect on January 1, 2007;
(B) For which the purchaser may take a depreciation deduction pursuant to 26 U.S.C. § 167, as in effect on January 1, 2007;
(C) By an exempt organization under 26 U.S.C. § 501, as in effect on January 1, 2007, if the purchase would be subject to a business expense deduction or depreciation deduction if the purchaser were not an exempt organization under 26 U.S.C. § 501, as in effect on January 1, 2007; or
(D) By a state or a county, city, municipality, school district, state-supported college or university, or any other political subdivision of a state if the purchase would be subject to a business expense deduction or depreciation deduction if the purchaser were not one of the entities enumerated in this subdivision (a)(1)(D);
(2) “Single transaction” means a sale of tangible personal property, specified digital products, a digital code, or a taxable service reflected on a single invoice, receipt, or statement for which an aggregate sales or use tax amount has been reported and remitted to the state for a single local taxing jurisdiction; and
(3) “Travel trailer” means a trailer that:
(A) Provides temporary living quarters for travel, recreation, or camping;
(B) Includes a chassis having wheels and a trailer hitch or fifth wheel for towing; and
(C) Is required to be licensed for highway use under Arkansas law.
(b)(1) A purchaser that pays any municipal sales or use tax in excess of the tax due on the first two thousand five hundred dollars ($2,500) of gross receipts or gross proceeds from the purchase of a travel trailer or from a qualifying purchase of tangible personal property, specified digital products, a digital code, or a taxable service in a single transaction is entitled to a credit or rebate of the excess amount of municipal sales or use tax paid on each single transaction.
(2) A purchaser that pays any county sales or use tax in excess of the tax due on the first two thousand five hundred dollars ($2,500) of gross receipts or gross proceeds from the purchase of a travel trailer or from a qualifying purchase of tangible personal property, specified digital products, a digital code, or a taxable service in a single transaction is entitled to a credit or rebate of the excess amount of county sales or use tax paid on each single transaction.
(c)(1) A purchaser that is required by § 26-52-501, § 26-52-509, or § 26-53-125 to file a sales or use tax return may file a claim for a credit or rebate under this section with the Secretary of the Department of Finance and Administration in connection with the sales or use tax return and offset the amount of credit or rebate claimed against any municipal or county sales or use tax due to be remitted with the return.
(2) A purchaser that qualifies for a credit or rebate under this section and is not required to file a sales or use tax return as provided in subdivision (c)(1) of this section may file a claim for a credit or rebate under this section with the secretary.
(3) If a rebate would be due under this section as a result of the purchase of a travel trailer and if the gross receipts or compensating use tax on the travel trailer is collected directly from the purchaser by the Department of Finance and Administration under § 26-52-510 or § 26-53-126, then the department shall collect only the amount of tax due less the amount to which the purchaser would be entitled under the rebate provisions of this section.
(d) A credit or rebate under this section shall not be paid for a claim filed more than one (1) year following the date of the qualifying purchase or more than one (1) year following the date of payment, if later.
(e) A claim for a credit or rebate under this section shall be filed with the local taxing jurisdiction if, at the time the claim is filed, the local sales or use tax that is the subject of the claim has been out of existence for more than sixty (60) days.
(f) No interest shall accrue or be paid on an amount subject to a claim for a credit or rebate under this section.
(g) The secretary may promulgate rules to administer this section, including without limitation providing an administratively feasible method for filing a claim for a credit or rebate and any necessary forms.
(h) This section does not apply to a local sales tax levied in accordance with § 26-52-303 or § 26-75-502.
(i) Except as provided in subsection (h) of this section, this section applies to any local sales or use tax collected by the secretary pursuant to any state tax law authorizing a county or municipality to levy a sales or use tax.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including—
(1) a reasonable allowance for salaries or other compensation for personal services actually rendered;
(2) traveling expenses (including amounts expended for meals and lodging other than amounts which are lavish or extravagant under the circumstances) while away from home in the pursuit of a trade or business; and
(3) rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity.
For purposes of the preceding sentence, the place of residence of a Member of Congress (including any Delegate and Resident Commissioner) within the State, congressional district, or possession which he represents in Congress shall be considered his home, but amounts expended by such Members within each taxable year for living expenses shall not be deductible for income tax purposes. For purposes of paragraph (2), the taxpayer shall not be treated as being temporarily away from home during any period of employment if such period exceeds 1 year. The preceding sentence shall not apply to any Federal employee during any period for which such employee is certified by the Attorney General (or the designee thereof) as traveling on behalf of the United States in temporary duty status to investigate or prosecute, or provide support services for the investigation or prosecution of, a Federal crime.
**(b) Charitable contributions and gifts excepted** No deduction shall be allowed under subsection (a) for any contribution or gift which would be al
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 162
Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 162. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 725
TITLE 26—INTERNAL REVENUE CODE
§ 162
1992—Pub. L. 102–486, title XIX, § 1913(a)(3)(B), Oct. 24,
1992, 106 Stat. 3019, added item 179A.
1990—Pub. L. 101–508, title XI, § 11801(b)(3), Nov. 5,
1990, 104 Stat. 1388–522, struck out item 184 ‘‘Amortiza-
tion of certain railroad rolling stock’’ and item 188
‘‘Amortization of certain expenditures for child care fa-
cilities’’.
1986—Pub. L. 99–514, title II, §§ 201(d)(2)(B), 241(b)(3),
242(b)(3), title IV, § 402(b)(3), title VIII, § 803(c)(2), Oct.
22, 1986, 100 Stat. 2139, 2181, 2221, 2356, substituted ‘‘Am-
ortization of cost of acquiring a lease’’ for ‘‘Deprecia-
tion or amortization of improvements made by lessee
on lessor’s property’’ in item 178, and struck out items
177 ‘‘Trademark and trade name expenditures’’, 182
‘‘Expenditures by farmers for clearing land’’, 185 ‘‘Am-
ortization of railroad grading and tunnel bores’’, and
189 ‘‘Amortization of real property construction period
interest and taxes’’.
1984—Pub. L. 98–369, div. A, title I, § 94(b), title IV,
§ 474(r)(8)(B), July 18, 1984, 98 Stat. 615, 841, reenacted
item 195 without change, and substituted ‘‘business
credits’’ for ‘‘investment credits’’ in item 196.
1983—Pub. L. 97–448, title III, § 305(b)(2), Jan. 12, 1983,
96 Stat. 2399, redesignated item 194 (relating to con-
tributions to employer liability trusts) as 194A.
1982—Pub. L. 97–248, title II, § 205(a)(5)(C), Sept. 3,
1982, 96 Stat. 430, added item 196.
1981—Pub. L. 97–34, title II, §§ 201(d), 202(d)(3), Aug. 13,
1981, 95 Stat. 219, 221, added item 168 and substituted
‘‘Election to expense certain depreciable business as-
sets’’ for ‘‘Additional first-year depreciation allowance
for small business’’ in item 179.
1980—Pub. L. 96–605, title I, § 102(b), Dec. 28, 1980, 94
St
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 162
Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 162. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** There shall be allowed as a depreciation deduction a reasonable allowance for the exhaustion, wear and tear (including a reasonable allowance for obsolescence)—
(1) of property used in the trade or business, or
(2) of property held for the production of income.
**(b) Cross reference** For determination of depreciation deduction in case of property to which section 168 applies, see section 168.
**(c) Basis for depreciation**
(1) **In general** — The basis on which exhaustion, wear and tear, and obsolescence are to be allowed in respect of any property shall be the adjusted basis provided in section 1011, for the purpose of determining the gain on the sale or other disposition of such property.
(2) **Special rule for property subject to lease** — If any property is acquired subject to a lease—
(A) no portion of the adjusted basis shall be allocated to the leasehold interest, and
(B) the entire adjusted basis shall be taken into account in determining the depreciation deduction (if any) with respect to the property subject to the lease.
**(d) Life tenants and beneficiaries of trusts and estates** In the case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life tenant were the absolute owner of the property and shall be allowed to the life tenant. In the case of property held in trust, the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance with the pertinent provisions of the instrument creating the trust, or, in the absence of such provisions, on the basis of the trust income allocable to each. In the case of an estate, the allowable deduction shall be apportioned between the estate and the heirs, legatees, and devisees
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 167
Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 167. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 774
TITLE 26—INTERNAL REVENUE CODE
§ 167
EFFECTIVE DATE OF 1969 AMENDMENT
Amendment by Pub. L. 91–172 applicable to taxable
years beginning after July 11, 1969, see section 431(d) of
Pub. L. 91–172, set out as an Effective Date note under
section 585 of this title.
EFFECTIVE DATE OF 1966 AMENDMENT
Pub. L. 89–722, § 2, Nov. 2, 1966, 80 Stat. 1152, as amend-
ed by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, pro-
vided that:
‘‘(a) Except as provided in subsections (b) and (c), the
amendments made by the first section of this Act
[amending this section and section 81 of this title] shall
apply to taxable years ending after October 21, 1965.
‘‘(b) If—
‘‘(1) the taxpayer before October 22, 1965, claimed a
deduction, for a taxable year ending before such date,
under section 166(c) of the Internal Revenue Code of
1986 [formerly I.R.C. 1954] for an addition to a reserve
for bad debts on account of debt obligations described
in section 166(g)(1)(A) of such Code (as amended by
the first section of this Act), and
‘‘(2) the assessment of a deficiency of the tax im-
posed by chapter 1 of such Code for such taxable year
and each subsequent taxable year ending before Octo-
ber 22, 1965, is not prevented on December 31, 1966, by
the operation of any law or rule of law,
then such deduction on account of such debt obliga-
tions shall be allowed for each such taxable year under
such section 166(c) to the extent that the deduction
would have been allowable under the provisions of such
section 166(g)(1)(A) if such provisions applied to such
taxable years.
‘‘(c) Section 166(g)(2) of the Internal Revenue Code of
1986 (as amended by the first section of this Act) shall
apply to taxable years beginning after December 31,
1953, and ending after August 16,
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 167
Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 167. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Exemption from taxation** An organization described in subsection (c) or (d) or section 401(a) shall be exempt from taxation under this subtitle unless such exemption is denied under section 502 or 503.
**(b) Tax on unrelated business income and certain other activities** An organization exempt from taxation under subsection (a) shall be subject to tax to the extent provided in parts II, III, and VI of this subchapter, but (notwithstanding parts II, III, and VI of this subchapter) shall be considered an organization exempt from income taxes for the purpose of any law which refers to organizations exempt from income taxes.
**(c) List of exempt organizations** The following organizations are referred to in subsection (a):
(1) Any corporation organized under Act of Congress which is an instrumentality of the United States but only if such corporation—
(A) is exempt from Federal income taxes—
(i) under such Act as amended and supplemented before July 18, 1984, or
(ii) under this title without regard to any provision of law which is not contained in this title and which is not contained in a revenue Act, or
(B) is described in subsection (l).
(2) Corporations organized for the exclusive purpose of holding title to property, collecting income therefrom, and turning over the entire amount thereof, less expenses, to an organization which itself is exempt under this section. Rules similar to the rules of subparagraph (G) of paragraph (25) shall apply for purposes of this paragraph.
(3) Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 501
Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 501. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 1660
TITLE 26—INTERNAL REVENUE CODE
§ 501
1 So in original. Probably should be ‘‘Certain savings entities.’’
and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L.
99–514 require an amendment to any plan, such plan
amendment shall not be required to be made before the
first plan year beginning on or after Jan. 1, 1989, see
section 1140 of Pub. L. 99–514, as amended, set out as a
note under section 401 of this title.
TREATMENT OF TRANSFERS OF LAND BETWEEN
RELATED PARTIES
Pub. L. 99–514, title XVIII, § 1803(a)(9), Oct. 22, 1986, 100
Stat. 2794, provided that: ‘‘In the case of any sale or ex-
change before July 1, 1985, to which section 483(f) of the
Internal Revenue Code of 1954 [now 1986] (as in effect on
the day before the date of the enactment of Public Law
99–121 [Oct. 11, 1985]) applies, such section shall be
treated as providing that the discount rate to be used
for purposes of section 483(c)(1) of such Code shall be 6
percent, compounded semiannually.’’
TRANSITIONAL RULE FOR PURPOSES OF IMPUTED
INTEREST RULES
Provisions, respecting treatment of debt instruments
received in exchange for property, relating to special
rules for sales after Dec. 31, 1984, and before July 1, 1985,
general rule for assumptions of loans, exception for as-
sumptions of loans made on or before Oct. 15, 1984, and
exception for assumptions of loans with respect to cer-
tain property, see section 44(b)(4)–(7) of Pub. L. 98–369,
as amended, set out as an Effective Date note under
section 1271 of this title.
Subchapter F—Exempt Organizations
Part
I.
General rule.
II.
Private foundations.
III.
Taxation of business income of certain ex-
empt organizations.
IV.
Farmers’ cooperatives.
V.
Shipowners’ protection and indemnity asso-
ciations.
VI.
Political org
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 501
Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 501. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-501. Preparation of returns — Payment of tax.
(a)(1) The tax levied under this chapter shall be due and payable on the first day of each month, except as provided in this subchapter, by any person liable for the payment of any tax due under this chapter.
(2) When a taxpayer becomes liable to file a report with the Secretary of the Department of Finance and Administration, the taxpayer must continue to file the report, even though no tax is due, until such time as the taxpayer notifies the secretary, in writing, that the taxpayer is no longer liable for the report.
(b)(1) For the purpose of ascertaining the amount of tax payable under this chapter, it shall be the duty of all taxpayers on or before the twentieth day of each month to deliver to the secretary, upon forms prescribed and furnished by the secretary, returns showing the total tax due derived from all taxable sales during the preceding calendar month.
(2) The returns shall show such further information as the secretary may require to enable the secretary to compute correctly and collect the tax levied.
(3) Whether an individual, corporation, partnership, limited liability company, or other entity, every taxpayer shall file a single report combining all taxes due derived from sales made from all Arkansas locations of the taxpayer's business which are registered and permitted with the secretary under the same federal employer's identification number or Social Security number.
(c) In addition to the information required on returns, the secretary may request and the taxpayer must furnish any information deemed necessary for a correct computation of the tax levied.
(d) The tax shall be computed by multiplying the tax rate by the amount of the total combined gross receipts or gross proceeds derive
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-501
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 26-52-501. This identifies an authority to review, not proof of applicability.
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. The source passage cites 26-52-509. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-510. Direct payment of tax by consumer-user — New and used motor vehicles, trailers, or semitrailers — Definition.
(a)(1) On or before the time for registration as prescribed by § 27-14-903(a), a consumer shall pay to the Secretary of the Department of Finance and Administration the tax levied by this chapter and all other gross receipts taxes levied by the state with respect to the sale of a new or used motor vehicle, trailer, or semitrailer required to be licensed in this state, instead of the taxes being collected by the dealer or seller.
(2) The secretary shall require the payment of the taxes at the time of registration before issuing a license for the new or used motor vehicle, trailer, or semitrailer.
(3)(A) The taxes apply regardless of whether the motor vehicle, trailer, or semitrailer is sold by a vehicle dealer or an individual, corporation, or partnership not licensed as a vehicle dealer.
(B) The exemption in § 26-52-401(17) for isolated sales does not apply to the sale of a motor vehicle, trailer, or semitrailer.
(4) If the consumer fails to pay the taxes when due:
(A) There is assessed a penalty equal to ten percent (10%) of the amount of taxes due; and
(B) The consumer shall pay to the secretary the penalty under subdivision (a)(4)(A) of this section and the taxes due before the secretary issues a license for the motor vehicle, trailer, or semitrailer.
(b)(1)(A) Except as provided in this section, when a used motor vehicle, trailer, or semitrailer is taken in trade as a credit or part payment on the sale of a new or used motor vehicle, trailer, or semitrailer, the tax levied by this chapter and all other gross receipts taxes levied by the state shall be paid on the net difference between the total consideration for the new or used ve
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-510
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 26-52-510. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-53-125. Return and payment of tax — Definition.
(a)(1)(A) The tax imposed by this subchapter shall be due and payable to the Secretary of the Department of Finance and Administration monthly on or before the twentieth day of each month except as provided in this subchapter.
(B) When a taxpayer has become liable to file a report with the secretary, the taxpayer must continue to file a report, even though no tax is due, until the taxpayer notifies the secretary in writing that the taxpayer is no longer liable for those reports.
(2) Every vendor selling tangible personal property, specified digital products, a digital code, or taxable services for storage, use, distribution, or consumption in this state shall file with the secretary on or before the twentieth day of each month a sales and use tax return for the preceding monthly period in such form as may be prescribed by the secretary, showing:
(A) The total tax levied by this subchapter due on all tangible personal property, specified digital products, digital codes, or taxable services sold by the vendor during the preceding monthly period, the storage, use, distribution, or consumption of which is subject to the tax levied by this subchapter; and
(B) Such other information as the secretary may deem necessary for the proper administration of this subchapter.
(3) The return shall be accompanied by remittance of the amount of the tax required by this subchapter to be collected by the vendor during the period covered by the return.
(4)(A) A return shall be signed by the vendor or the vendor's duly authorized agent but need not be verified by oath.
(B) A return filed electronically does not need to be signed.
(5)(A) A vendor required to collect and remit Arkansas compensating use tax that has average n
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-53-125
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 26-53-125. This identifies an authority to review, not proof of applicability.