Browse Arkansas Code titles and sections
26-53-106. Imposition and rate of tax generally — Presumptions.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-53-106. Imposition and rate of tax generally — Presumptions.
(a) There is levied and there shall be collected from every person in this state a tax or excise for the privilege of storing, using, distributing, or consuming within this state tangible personal property, specified digital products, a digital code, or a taxable service purchased for storage, use, distribution, or consumption in this state at the rate of three percent (3%) of the sales price of the tangible personal property, specified digital products, digital code, or taxable service except for food and food ingredients that are taxed under § 26-53-145.
(b) This tax does not apply with respect to the storage, use, distribution, or consumption of tangible personal property, specified digital products, or a digital code purchased, produced, or manufactured outside this state until the transportation of the tangible personal property, specified digital products, or digital code has finally come to rest within this state or until the tangible personal property, specified digital products, or digital code has become commingled with the general mass of property of this state.
(c) This tax applies to use, storage, distribution, or consumption of tangible personal property, specified digital products, a digital code, or taxable service except as provided in this subchapter irrespective of whether the tangible personal property, similar articles of tangible personal property, specified digital products, digital code, or the taxable service is manufactured within the State of Arkansas, is available for purchase within the State of Arkansas, or any other condition.
(d)(1)(A) For the purpose of the proper administration of this subchapter and to prevent evasion of the tax and the duty to collect the tax impo
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-53-106
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:26-53-106
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 653f5d8aac4e5d7d9f5425bfc93b1601fab864f3704dcd3f900ca4e44ecdec40
Source location: content.xml paragraph 21261
Stored source content
26-53-106. Imposition and rate of tax generally — Presumptions.
(a) There is levied and there shall be collected from every person in this state a tax or excise for the privilege of storing, using, distributing, or consuming within this state tangible personal property, specified digital products, a digital code, or a taxable service purchased for storage, use, distribution, or consumption in this state at the rate of three percent (3%) of the sales price of the tangible personal property, specified digital products, digital code, or taxable service except for food and food ingredients that are taxed under § 26-53-145.
(b) This tax does not apply with respect to the storage, use, distribution, or consumption of tangible personal property, specified digital products, or a digital code purchased, produced, or manufactured outside this state until the transportation of the tangible personal property, specified digital products, or digital code has finally come to rest within this state or until the tangible personal property, specified digital products, or digital code has become commingled with the general mass of property of this state.
(c) This tax applies to use, storage, distribution, or consumption of tangible personal property, specified digital products, a digital code, or taxable service except as provided in this subchapter irrespective of whether the tangible personal property, similar articles of tangible personal property, specified digital products, digital code, or the taxable service is manufactured within the State of Arkansas, is available for purchase within the State of Arkansas, or any other condition.
(d)(1)(A) For the purpose of the proper administration of this subchapter and to prevent evasion of the tax and the duty to collect the tax imposed in this section, it is presumed that tangible personal property, specified digital products, a digital code, or taxable services sold by any vendor for delivery in this state or transportation to this state are sold for storage, use, distribution, or consumption in this state unless the vendor selling the tangible personal property, specified digital products, digital code, or taxable service has taken from the purchaser a resale certificate signed by and bearing the name, address, and sales tax permit number of the purchaser certifying that the property or taxable service was purchased for resale, except that sales made electronically shall not require the purchaser's signature.
(B) The use by the purchaser of a resale certificate and any resulting liability for, or exemption from, use tax in a transaction involving a resale certificate shall be governed in all respects by the terms of § 26-52-517.
(2) It is further presumed that tangible personal property, specified digital products, a digital code, or taxable services shipped, mailed, expressed, transported, or brought to this state by the purchaser were purchased from a vendor for storage, use, distribution, or consumption in this state.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-517. Exemption certificates — Definition.
(a) The sales tax liability for all sales of tangible personal property, specified digital products, digital codes, and taxable services is upon the seller unless the purchaser claims an exemption and the seller obtains identifying information of the purchaser and the reason the purchaser is claiming the exemption in the manner prescribed by the Secretary of the Department of Finance and Administration.
(b)(1) When tangible personal property, specified digital products, a digital code, or taxable services are purchased tax-free under subsection (a) of this section and the tangible personal property, specified digital products, digital code, or taxable service is not resold by the purchaser, the purchaser is solely liable for reporting and remitting to the secretary any tax which should have been paid at the time of purchase.
(2) Use or disposition of the property other than for resale shall be deemed a withdrawal from stock for all purposes, including reporting and remittance of the tax due, and the tax shall be due from the purchaser at the time of the withdrawal from stock.
(c)(1) The secretary may provide sale for resale certificates to assist retailers in properly accounting for nontaxable sales of tangible personal property or taxable services.
(2) Such certificates must be completed as to the information required in order to be valid and cannot be used to establish any other exemption from sales or use tax.
(d)(1) A seller may accept a blanket exemption certificate from a purchaser with which the seller has a recurring business relationship.
(2) A seller is not required to renew blanket exemption certificates or update exemption certificate information or data elements when there is a recurring business
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-517
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 26-52-517. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-53-145. Food and food ingredients.
(a)(1) The Secretary of the Department of Finance and Administration shall determine the following conditions:
(A) That federal law authorizes the state to collect sales and use tax from some or all of the sellers that have no physical presence in the State of Arkansas and that make sales of taxable goods and services to Arkansas purchasers;
(B) That initiating the collection of sales and use tax from these sellers would increase the net available general revenues needed to fund state agencies, services, and programs; and
(C)(i) That during a six-month consecutive period, the amount of net available general revenues attributable to the collection of sales and use tax from sellers that have no physical presence in the State of Arkansas is equal to or greater than one hundred fifty percent (150%) of sales and use tax collected under subsection (c) of this section and § 26-52-317 on food and food ingredients.
(ii) The secretary shall make the determination under subdivision (a)(1)(C)(i) of this section on a monthly basis following the determination that the conditions under subdivision (a)(1)(A) of this section have been met.
(2)(A) Beginning July 1, 2013, the secretary shall make a monthly determination as to whether the aggregate amount of deductions from net general revenues attributable to the following during the most recently ended six-month consecutive period, as compared with the same six-month period in the prior year, has declined by thirty-five million dollars ($35,000,000) or more:
(i) The Educational Adequacy Fund;
(ii) Bonds issued under the Arkansas College Savings Bond Act of 1989, § 6-62-701 et seq.;
(iii) Bonds issued under the Arkansas Higher Education Technology and Facility Improvement Act of 2005
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-53-145
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 26-53-145. This identifies an authority to review, not proof of applicability.