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26-57-1001. Definitions.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-1001. Definitions.
As used in this subchapter:
(1) “Secretary” means the Secretary of the Department of Finance and Administration or his or her authorized agents;
(2) “Person” means any individual, partnership, corporation, limited liability corporation, association, organization, or nonprofit corporation, and any county or municipal subdivision of this state;
(3)(A) “Vending device” means any machine or manual device which dispenses tangible personal property after a coin or thing of value is inserted.
(B) “Vending device” does not include devices used exclusively for the purpose of selling cigarettes, newspapers, magazines, or postage stamps; and
(4) “Vending device operator” means any person who sells tangible personal property through vending devices and who elects to pay the taxes imposed by § 26-57-1002.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-1001
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:26-57-1001
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 4f3d464f1d7329862626d0efec1e65e45e18866019b511d9a5907dc37ac382ab
Source location: content.xml paragraph 28437
Stored source content
26-57-1001. Definitions.
As used in this subchapter:
(1) “Secretary” means the Secretary of the Department of Finance and Administration or his or her authorized agents;
(2) “Person” means any individual, partnership, corporation, limited liability corporation, association, organization, or nonprofit corporation, and any county or municipal subdivision of this state;
(3)(A) “Vending device” means any machine or manual device which dispenses tangible personal property after a coin or thing of value is inserted.
(B) “Vending device” does not include devices used exclusively for the purpose of selling cigarettes, newspapers, magazines, or postage stamps; and
(4) “Vending device operator” means any person who sells tangible personal property through vending devices and who elects to pay the taxes imposed by § 26-57-1002.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-1002. Registration — Records — Amount of tax.
(a) Any person who sells tangible personal property through vending devices may elect to register with the Secretary of the Department of Finance and Administration as a vending device operator and pay the state and local sales and use taxes as provided in this section.
(b) Any person who elects to register as a vending device operator shall obtain a gross receipts tax permit from the secretary as provided in § 26-52-201 et seq.
(c)(1) All tangible personal property purchased by a vending device operator for resale through a vending device shall be purchased exempt from the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and any local sales and use taxes pursuant to the sale-for-resale exemption provided for in § 26-52-401(12).
(2) The vending device operator shall maintain suitable records reflecting all purchases of tangible personal property during each calendar month for resale through a vending device.
(d)(1)(A)(i) A tax of four and one-half percent (4½%) is levied on the purchase price of all tangible personal property purchased or withdrawn from inventory during each calendar month by a vending device operator for resale through a vending device.
(ii)(a) An additional tax of one and one-half percent (1½%) is levied on the purchase price of all tangible personal property purchased or withdrawn from inventory during each calendar month by a vending device operator for resale through a vending device.
(b) The additional tax levied under subdivision (d)(1)(A)(ii)(a) of this section shall be special revenue and credited to the Educational Adequacy Fund.
(B) The taxes levied in subdivision (d)(1)(A) of this section shall be in l
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-1002
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 26-57-1002. This identifies an authority to review, not proof of applicability.