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26-57-1004. Identification of taxpayer — Presumption of nonpayment.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-1004. Identification of taxpayer — Presumption of nonpayment.
(a) All persons who sell tangible personal property through vending devices shall affix the name and identification number, if any, of the person responsible for the payment of the taxes imposed by §§ 26-57-1002 and 26-57-1003.
(b)(1)(A) If any vending device does not have the information required by subsection (a) of this section affixed thereto, there shall be a presumption that the taxes imposed by this subchapter have not been paid.
(B) The Secretary of the Department of Finance and Administration shall seal any vending device subject to this presumption in such a manner as to prevent any further sales through the vending device and shall assess and collect a penalty of fifty dollars ($50.00) per vending device against the person selling tangible personal property through the vending device.
(2) The presumption in subdivision (b)(1) of this section shall be overcome if the person selling property through the vending device affixes the information required by this section to the vending device and proves that the taxes imposed by §§ 26-57-1002 and 26-57-1003 have been paid.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-1004
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:26-57-1004
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 47b4f606e922ec1bd12f9b2794ba73007131b3242c8a806ee406c11beaab4c51
Source location: content.xml paragraph 28484
Stored source content
26-57-1004. Identification of taxpayer — Presumption of nonpayment.
(a) All persons who sell tangible personal property through vending devices shall affix the name and identification number, if any, of the person responsible for the payment of the taxes imposed by §§ 26-57-1002 and 26-57-1003.
(b)(1)(A) If any vending device does not have the information required by subsection (a) of this section affixed thereto, there shall be a presumption that the taxes imposed by this subchapter have not been paid.
(B) The Secretary of the Department of Finance and Administration shall seal any vending device subject to this presumption in such a manner as to prevent any further sales through the vending device and shall assess and collect a penalty of fifty dollars ($50.00) per vending device against the person selling tangible personal property through the vending device.
(2) The presumption in subdivision (b)(1) of this section shall be overcome if the person selling property through the vending device affixes the information required by this section to the vending device and proves that the taxes imposed by §§ 26-57-1002 and 26-57-1003 have been paid.
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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.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-1003. Election not to register.
(a) Any person selling tangible personal property through a vending device, and who elects not to register as a vending device operator, shall:
(1) Surrender any gross receipts tax permits issued by the Secretary of the Department of Finance and Administration, unless the permit is needed to report taxable sales other than sales through a vending device; and
(2)(A) Pay the Arkansas gross receipts tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., the Arkansas compensating use tax under the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and any applicable local sales and use taxes to the person's vendor on all purchases of tangible personal property purchased for resale through a vending device.
(B)(i) The sale-for-resale exemption provided in § 26-52-401(12) shall not apply to purchases of tangible personal property for resale through vending devices unless the purchaser is registered with the secretary as a vending device operator.
(ii) However, any person not registered as a vending device operator who maintains property in inventory for subsequent resale on which the state and local sales and use taxes have not been paid, and who subsequently withdraws that property from inventory for sale through a vending device, shall report and pay the state and local sales and use taxes on the person's purchase price of the property withdrawn from inventory.
(b) Any person selling property through vending devices who has paid the state and local sales and use taxes in the manner provided by this section shall not be required to collect and remit state or local sales tax on sales of tangible personal property through the vending device.
(c) Any person who elects to pay tax on tangible personal p
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-1003
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 26-57-1003. This identifies an authority to review, not proof of applicability.