Browse Arkansas Code titles and sections
26-57-1602. Registration.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-1602. Registration.
(a) A person that is entitled to claim a sales and use tax exemption under § 26-52-401(41) shall pay the fee required under § 26-57-1603 in lieu of paying the sales tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the compensating use tax under the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., on the exempt products and services.
(b) A car wash operator that is required to pay a fee under § 26-57-1603 shall register electronically with the Secretary of the Department of Finance and Administration before an automatic car wash or a car wash tunnel is made available for commercial use.
(c) The electronic registration form provided for in this section shall:
(1) Be in the form prescribed by the secretary; and
(2) Contain the information required by rules adopted by the secretary to implement this subchapter.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-1602
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:26-57-1602
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: c3b0775d8517da0a6f20e259ceba26be3733f690a55602068964db0767bd9b0a
Source location: content.xml paragraph 29337
Stored source content
26-57-1602. Registration.
(a) A person that is entitled to claim a sales and use tax exemption under § 26-52-401(41) shall pay the fee required under § 26-57-1603 in lieu of paying the sales tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the compensating use tax under the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., on the exempt products and services.
(b) A car wash operator that is required to pay a fee under § 26-57-1603 shall register electronically with the Secretary of the Department of Finance and Administration before an automatic car wash or a car wash tunnel is made available for commercial use.
(c) The electronic registration form provided for in this section shall:
(1) Be in the form prescribed by the secretary; and
(2) Contain the information required by rules adopted by the secretary to implement this subchapter.
Cross-references
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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
26-52-401. Various products and services — Definitions.
There is specifically exempted from the tax imposed by this chapter the following:
(1) The gross receipts or gross proceeds derived from the sale of tangible personal property, specified digital products, a digital code, or services by churches, except when the organizations may be engaged in business for profit;
(2) The gross receipts or gross proceeds derived from the sale of tangible personal property, specified digital products, a digital code, or service by charitable organizations, except when the organizations may be engaged in business for profit;
(3) Gross receipts or gross proceeds derived from the sale of food, food ingredients, or prepared food in public, common, high school, or college cafeterias and lunch rooms operated primarily for teachers and pupils, not operated primarily for the public and not operated for profit;
(4) Gross receipts or gross proceeds derived from the sale of newspapers;
(5) Gross receipts or gross proceeds derived from sales to the United States Government;
(6) Gross receipts or gross proceeds derived from the sale of motor vehicles and adaptive equipment to disabled veterans who have purchased the motor vehicles or adaptive equipment with the financial assistance of the United States Department of Veterans Affairs as provided under 38 U.S.C. §§ 3902 — 3903;
(7) Gross receipts or gross proceeds derived from the sale of specified digital products, a digital code, tangible personal property, including without limitation office supplies; office equipment; program items at camp such as bows, arrows, and rope; rifles for rifle range and other rifle items; food, food ingredients, or prepared food for camp; lumber and supplies used in camp maintenance; camp equipment; f
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-401
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 26-52-401. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-53-101. Title.
The title of this subchapter shall be cited as the “Arkansas Compensating Tax Act of 1949”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-53-101
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 26-53-101. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-1603. Fees.
(a) A car wash operator that uses water from a public water system shall pay to the Secretary of the Department of Finance and Administration the following fee by the twentieth day of each month:
(1) For car wash tunnels, the car wash operator shall calculate the monthly fee due under this subsection as follows:
(A) Multiply by eight-tenths (0.8) the total aggregate number of gallons of water the car wash operator used during the preceding month for all of the car wash operator's car wash tunnels; and
(B) Multiply the product obtained under subdivision (a)(1)(A) of this section by four-tenths of one cent (0.4¢); and
(2) For automatic car washes, the car wash operator shall calculate the monthly fee due under this subsection as follows:
(A) Multiply by eight-tenths (0.8) the total aggregate number of gallons of water the car wash operator used during the preceding month for all of the car wash operator's automatic car washes; and
(B) Multiply the product obtained under subdivision (a)(2)(A) of this section by two-tenths of one cent (0.2¢).
(b) A car wash operator shall pay the fees required under this section electronically in the form and method prescribed by the Department of Finance and Administration.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-1603
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 26-57-1603. This identifies an authority to review, not proof of applicability.