Browse Arkansas Code titles and sections
26-53-147. Heavy equipment.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-53-147. Heavy equipment.
(a) Every person purchasing heavy equipment as defined in § 26-52-318 for storage or use within this state from a dealer located outside of this state, and who does not pay tax to the out-of-state dealer, is liable for the use tax imposed by this chapter.
(b) The purchaser shall pay the use tax to the Secretary of the Department of Finance and Administration.
(c) If the purchaser pays the use tax to an out-of-state dealer, the purchaser shall present proof to the secretary that the Arkansas use tax has been paid.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-53-147
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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Record provenance
Stable record: arkansas_code:legal_authorities:26-53-147
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 8d310c8eec7939f39d64bceac5cdd1dbcf736ef2b15ae77c273afabda0708481
Source location: content.xml paragraph 22124
Stored source content
26-53-147. Heavy equipment.
(a) Every person purchasing heavy equipment as defined in § 26-52-318 for storage or use within this state from a dealer located outside of this state, and who does not pay tax to the out-of-state dealer, is liable for the use tax imposed by this chapter.
(b) The purchaser shall pay the use tax to the Secretary of the Department of Finance and Administration.
(c) If the purchaser pays the use tax to an out-of-state dealer, the purchaser shall present proof to the secretary that the Arkansas use tax has been paid.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-318. Heavy equipment — Definition.
(a) As used in this section, “heavy equipment” means:
(1) Asphalt pavers;
(2) Boring machines;
(3) Bulldozers;
(4) Cable plows;
(5) Compaction equipment;
(6) Concrete pavers;
(7) Cranes;
(8) Crawler tractors and loaders;
(9) Demolition equipment;
(10) Earth movers;
(11) Excavators;
(12) Loader backhoes;
(13) Motor graders;
(14) Portable air compressors;
(15) Rock drills;
(16) Rough terrain fork lifts;
(17) Scrapers;
(18) Skid-steer loaders;
(19) Trenchers;
(20) Wheel loaders; or
(21) Any other equipment determined by the Secretary of the Department of Finance and Administration to be heavy equipment.
(b) The gross receipts tax levied under this chapter on the sale of new or used heavy equipment shall be collected, reported, and remitted by the heavy equipment dealer.
(c) A heavy equipment dealer shall file a quarterly report with the Department of Finance and Administration identifying all sales of heavy equipment that are exempt from the gross receipts tax levied in this chapter, including without limitation the:
(1) Name and address of the purchaser;
(2) Item purchased;
(3) Invoice number;
(4) Amount of sales or use tax paid; and
(5) Basis for the exemption.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-318
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 26-52-318. This identifies an authority to review, not proof of applicability.