Browse Arkansas Code titles and sections
26-63-303. Residential moving tax.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-63-303. Residential moving tax.
In addition to the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., there is levied a residential moving tax at the rate of four and five-tenths percent (4.5%) on the gross receipts received from:
(1) The short-term rental of a gasoline-powered or diesel-powered truck rented or leased for residential moving or shipping; and
(2) Any tangible personal property sold in conjunction with the rental or lease of a gasoline-powered or diesel-powered truck rented or leased for residential moving or shipping.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-63-303
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:26-63-303
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: ba31acc40d3026e7860a624216b9b5a93139696da856647291d210797d2349e8
Source location: content.xml paragraph 31505
Stored source content
26-63-303. Residential moving tax.
In addition to the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., there is levied a residential moving tax at the rate of four and five-tenths percent (4.5%) on the gross receipts received from:
(1) The short-term rental of a gasoline-powered or diesel-powered truck rented or leased for residential moving or shipping; and
(2) Any tangible personal property sold in conjunction with the rental or lease of a gasoline-powered or diesel-powered truck rented or leased for residential moving or shipping.
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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
26-53-101. 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.