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26-57-1204. Application, issuance, and display of decal.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-1204. Application, issuance, and display of decal.
(a)(1) Any person who is the operator of a vending device in this state that is made available for use and operation by the general public whether the operator is the owner of the vending device, or a lessee, renter, bailee, etc., of the owner of the vending device in lieu of paying sales taxes under the provisions of the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or under the provisions of § 26-57-1001 et seq., may elect to pay the decal fees provided by § 26-57-1206.
(2) If the election is not made by the operator, then the general or special sales taxes that are otherwise applicable to the operation of the vending device shall be imposed upon the sale of tangible personal property from the vending device.
(b) The operator of a vending device who makes the election to pay the decal fees provided by this subchapter shall be responsible for applying to the Secretary of the Department of Finance and Administration for the issuance of an annual or special vending device decal for the vending device and at the same time shall pay to the secretary the annual or special vending device decal fee provided for by this subchapter, before the vending device is made available for use and operation by the general public.
(c) The secretary, upon receipt of full payment of the applicable decal fee, and upon approval of the application, shall issue to the person making the application an annual or special vending device decal for the type of vending device or devices covered by the application and payment.
(d)(1) The annual or special vending device decals and the application provided for herein shall be in such form as prescribed by the secretary. These decals and applications shall contain on their fac
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-1204
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:26-57-1204
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 311ec0ae238539ef253ca1bfb54d8ebb47db07056b227c10240ef9ced5987d5a
Source location: content.xml paragraph 28674
Stored source content
26-57-1204. Application, issuance, and display of decal.
(a)(1) Any person who is the operator of a vending device in this state that is made available for use and operation by the general public whether the operator is the owner of the vending device, or a lessee, renter, bailee, etc., of the owner of the vending device in lieu of paying sales taxes under the provisions of the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or under the provisions of § 26-57-1001 et seq., may elect to pay the decal fees provided by § 26-57-1206.
(2) If the election is not made by the operator, then the general or special sales taxes that are otherwise applicable to the operation of the vending device shall be imposed upon the sale of tangible personal property from the vending device.
(b) The operator of a vending device who makes the election to pay the decal fees provided by this subchapter shall be responsible for applying to the Secretary of the Department of Finance and Administration for the issuance of an annual or special vending device decal for the vending device and at the same time shall pay to the secretary the annual or special vending device decal fee provided for by this subchapter, before the vending device is made available for use and operation by the general public.
(c) The secretary, upon receipt of full payment of the applicable decal fee, and upon approval of the application, shall issue to the person making the application an annual or special vending device decal for the type of vending device or devices covered by the application and payment.
(d)(1) The annual or special vending device decals and the application provided for herein shall be in such form as prescribed by the secretary. These decals and applications shall contain on their faces such information and descriptions as shall be required by rules adopted by the secretary to properly and reasonably implement the provisions of this subchapter.
(2) Any number of vending devices may be included in one (1) application, but all vending devices operated by the applying operator must be made subject to this alternative decal fee. The operator may not choose to have part of his or her vending devices covered by the decal fee provided by this subchapter, while other vending devices operated by the same operator during the decal registration year would be subject to the general or special sales taxes that would be otherwise applicable to the sale of tangible personal property from the vending devices.
(e) Before any vending device is put into operation or placed where the vending device may be used or operated by any member of the general public and at all times when the vending device is being used or operated or made available to members of the general public for use or operation, an annual or special vending device decal shall be firmly affixed to the vending device covered thereby by the person who is the operator of the vending device so that the decal shall be plainly visible to and readable by the members of the general public.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-101. Title.
This chapter shall be known and cited as the “Arkansas Gross Receipts Act of 1941”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-101
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 26-52-101. This identifies an authority to review, not proof of applicability.
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. The source passage cites 26-57-1001. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-1206. Annual decal fee — Special decal — In lieu of sales tax.
(a)(1) Every person who is the operator of a vending device, who elects to have the operation of the vending device covered by the provisions of this subchapter, and who makes available to the general public for use and operation vending devices described in this subchapter shall pay to the Secretary of the Department of Finance and Administration for the benefit of the state and its municipalities and counties the following annual vending device decal fee for each vending device before the vending device may be placed in service within the state for use by members of the public:
(A) For each coin-operated vending device requiring a coin or thing of value of twenty-five cents (25¢) or more for a sale, ninety-three dollars ($93.00);
(B) For each coin-operated vending device requiring a coin or thing of value of less than twenty-five cents (25¢) for a sale, fifteen dollars ($15.00);
(C) For each coin-operated bulk vending device requiring a coin or thing of value of more than twenty-five cents (25¢) for a sale, seven dollars and fifty cents ($7.50);
(D) For each coin-operated bulk vending device requiring a coin or thing of value of twenty-five cents (25¢) or less for a sale, two dollars and fifty cents ($2.50); and
(E) For each coin-operated manually powered vending device, coin-operated tabletop snack vending device, or other coin-operated manually powered vending device requiring a coin or thing of value of twenty-five cents (25¢) or more for a sale, thirty dollars ($30.00).
(2)(A) After payment of the appropriate annual vending device decal fee, the annual vending device decal issued by the secretary shall bear on its face the year of its issue.
(B) The annual vending device decal mus
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-1206
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 26-57-1206. This identifies an authority to review, not proof of applicability.