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26-64-102. Wholesale sales tax on distillate special fuel — Definitions.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-64-102. Wholesale sales tax on distillate special fuel — Definitions.
(a) As used in this section:
(1) “Average wholesale selling price” means the United States Gulf Coast regular average wholesale selling price of distillate special fuel as published in an index by the United States Energy Information Administration or some other similar reliable index if the index published by the United States Energy Information Administration is no longer available; and
(2) “Distillate special fuel” means the same as defined in § 26-56-102, except that it does not include distillate special fuel used for off-road purposes as identified in § 26-56-224.
(b) In addition to the taxes levied in §§ 26-56-201, 26-56-502, and 26-56-601, there is levied a wholesale sales tax upon the average wholesale selling price of distillate special fuel at the rate determined under this section.
(c)(1) On or before October 1, 2019, the Secretary of the Department of Finance and Administration shall determine the rate of the wholesale sales tax levied under this section by multiplying the twelve-month average wholesale selling price of distillate special fuel for the period of January 1, 2018, through December 31, 2018, by two and nine-tenths percent (2.9%).
(2) The wholesale sales tax rate determined under this subsection is effective for the period of October 1, 2019, through September 30, 2020.
(3) To make the collection of the wholesale sales tax levied under this subsection more efficient, the secretary shall convert the wholesale sales tax calculated under subdivision (c)(1) of this section to a cent-per-gallon amount rounded to the nearest one-tenth of one cent (0.1¢).
(d)(1) Beginning July 1, 2020, and each July 1 thereafter, the secretary shall calculate the wholesale sales ta
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-64-102
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:26-64-102
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 55f1759c0ff30753bc57199a9e0574b5938baf40085e3d15c292772c56ebbb79
Source location: content.xml paragraph 31659
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26-64-102. Wholesale sales tax on distillate special fuel — Definitions.
(a) As used in this section:
(1) “Average wholesale selling price” means the United States Gulf Coast regular average wholesale selling price of distillate special fuel as published in an index by the United States Energy Information Administration or some other similar reliable index if the index published by the United States Energy Information Administration is no longer available; and
(2) “Distillate special fuel” means the same as defined in § 26-56-102, except that it does not include distillate special fuel used for off-road purposes as identified in § 26-56-224.
(b) In addition to the taxes levied in §§ 26-56-201, 26-56-502, and 26-56-601, there is levied a wholesale sales tax upon the average wholesale selling price of distillate special fuel at the rate determined under this section.
(c)(1) On or before October 1, 2019, the Secretary of the Department of Finance and Administration shall determine the rate of the wholesale sales tax levied under this section by multiplying the twelve-month average wholesale selling price of distillate special fuel for the period of January 1, 2018, through December 31, 2018, by two and nine-tenths percent (2.9%).
(2) The wholesale sales tax rate determined under this subsection is effective for the period of October 1, 2019, through September 30, 2020.
(3) To make the collection of the wholesale sales tax levied under this subsection more efficient, the secretary shall convert the wholesale sales tax calculated under subdivision (c)(1) of this section to a cent-per-gallon amount rounded to the nearest one-tenth of one cent (0.1¢).
(d)(1) Beginning July 1, 2020, and each July 1 thereafter, the secretary shall calculate the wholesale sales tax levied under this section by multiplying the twelve-month average wholesale selling price of distillate special fuel for the period of January 1 through December 31 of the immediately preceding year by two and nine-tenths percent (2.9%).
(2) The wholesale sales tax rate calculated under this subsection is effective for the twelve-month period beginning on October 1 of the year in which the calculation is made under this subsection.
(3) To make the collection of the wholesale sales tax levied under this subsection more efficient, the secretary shall convert the wholesale sales tax calculated under subdivision (d)(1) of this section to a cent-per-gallon amount rounded to the nearest one-tenth of one cent (0.1¢).
(4)(A) If the twelve-month average wholesale selling price calculated in subdivision (d)(1) of this section is more than the twelve-month average wholesale selling price of the year preceding that calculation, the secretary shall convert the resulting wholesale sales tax to a cent-per-gallon amount rounded to the nearest one-tenth of one cent (0.1¢).
(B) If the wholesale sales tax rate calculated in subdivision (d)(1) of this section would result in an increase in the wholesale sales tax of more than one-tenth of one cent (0.1¢) per gallon of distillate special fuel when converted to a cent-per-gallon amount and rounded to the nearest one-tenth of one cent (0.1¢), the percentage used in the calculation of the wholesale sales tax rate under subdivision (d)(1) of this section shall be limited to the highest percentage that results in a cent-per-gallon amount that does not exceed one-tenth of one cent (0.1¢) for that twelve-month period when rounded to the nearest one-tenth of one cent (0.1¢).
(5) If the twelve-month average wholesale selling price used for the calculation in subdivision (d)(1) of this section is less than the twelve-month average wholesale selling price of the preceding year, the calculation under subdivision (d)(1) of this section shall not be made, and the wholesale sales tax rate for the twelve-month period beginning October 1 shall be equal to the wholesale sales tax rate for the immediately preceding twelve-month period.
(e) The wholesale sales tax levied under this section shall be paid by distillate special fuel dealers to distillate special fuel suppliers, who shall collect, report, and remit the tax in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of distillate special motor fuel taxes levied in Title 26, Chapter 56, of the Arkansas Code.
(f) By August 1 of each year, the Department of Finance and Administration shall publish the cent-per-gallon wholesale sales tax to be collected by distillate special fuel dealers and paid to distillate special fuel suppliers beginning on October 1 of each year under this section and shall notify distillate special fuel dealers and distillate special fuel suppliers of the published amount.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-56-102. Definitions.
As used in this chapter:
(1) “Bill of lading” means and includes any serially numbered document which shall clearly indicate the following:
(A) The seller's supplier license number;
(B) The origin of the transport trip;
(C) The approximate destination or destinations of the transport trip;
(D) The type or types of distillate special fuel being transported and the quantity or quantities of distillate special fuel to be delivered to each destination;
(E) The person or persons responsible for the payment of the distillate special fuel tax; and
(F) Such other information or forms as the Secretary of the Department of Finance and Administration by rule may adopt or require to implement the intent of this subchapter;
(2)(A) “Bulk” as used in connection with the sale and handling of distillate special fuel means a quantity of distillate fuel in excess of sixty gallons (60 gals.).
(B) “Bulk” as used in connection with the sale and handling of liquefied gas special fuels means any quantity of liquefied gas other than gas in cylinders containing one hundred pounds (100 lbs.) or less;
(3)(A) “Bulk storage facility” means an above-ground or below-ground storage tank connected to a fueling rack customarily used for making wholesale sales.
(B) “Bulk storage facility” does not mean or include any storage tanks or facilities located at any retail outlet of distillate special fuel owned by that supplier nor any storage tanks or facilities located at any other retail outlet of distillate special fuel;
(4) “Dealer” means and includes every person who sells distillate special fuels or liquefied gas special fuels at retail and delivers the special fuels into the special fuel tanks of motor vehicles;
(5)(A)(i) “Distillate special fuel” mea
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-56-102
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 26-56-102. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-56-201. Imposition of tax — Exemptions.
(a)(1)(A)(i) There is levied an excise tax at the rate of eight and one-half cents (8½¢) per gallon on all distillate special fuel sold or used in this state or purchased for sale or use in this state.
(ii) In addition to the tax levied in subdivision (a)(1)(A)(i) of this section, there is levied an excise tax at the rate of one cent (1¢) per gallon on all distillate special fuel sold or used in this state or purchased for sale or use in this state.
(B) The additional levies provided in subdivision (a)(2) of this section and § 26-56-502 are specifically intended to apply to the taxes levied by this section and shall remain effective.
(2) In addition to the tax levied in subdivision (a)(1) of this section, there is levied an excise tax of one cent (1¢) for each gallon of distillate special fuel, as defined in § 26-56-102, sold or used in this state, or purchased for sale or use in this state, to be computed in the manner set forth in this section.
(b) The following are exempted from the tax levied by subsection (a) of this section:
(1) Sales to the United States Government;
(2) Sales to dealers, users, or off-road consumers for off-road use only if the distillate special fuel was delivered by the supplier into storage facilities clearly marked “NOT FOR MOTOR VEHICLE USE”;
(3) Sales of distillate special fuel by a licensed supplier for export from the State of Arkansas when shipped by common carrier FOB destination to any other state or territory or to any foreign country, or the export of distillate special fuel by a licensed supplier from the State of Arkansas to any other state or territory or to any foreign country, if satisfactory proof of actual exportation of all the distillate special fuel is furnished at
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-56-201
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 26-56-201. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-56-224. Fuel used for off-road purposes — Imposition of tax on dyed distillate special fuel — Definition.
(a) All distillate special fuel sold, used, or utilized in this state for off-road purposes, and not for the purpose of fueling motor vehicles, shall be dyed by the person or entity authorized to dye the fuels in accordance and in conformance with Pub. L. No. 103-66 and the Internal Revenue Service Regulation made and promulgated pursuant to Pub. L. No. 103-66 which were in effect on April 6, 1995.
(b)(1) There is levied an excise tax at the rate of six cents (6¢) per gallon on all dyed distillate special fuel sold, used, or utilized in this state.
(2)(A) If the dyed distillate special fuel contains biodiesel fuel, the excise tax in this subsection is levied only on the portion of the fuel that is not biodiesel fuel.
(B) As used in this subdivision (b)(2), “biodiesel fuel” means a diesel fuel substitute produced from nonpetroleum renewable resources.
(c) The excise tax levied in subsection (b) of this section shall be deposited as follows:
(1) Seventy-six and six-tenths percent (76.6%) shall be deposited as general revenues;
(2) Eight and five-tenths percent (8.5%) shall be deposited into the Property Tax Relief Trust Fund; and
(3) Fourteen and nine-tenths percent (14.9%) shall be deposited into the Educational Adequacy Fund.
(d)(1) The excise taxes levied by subsection (b) of this section shall be collected and remitted by suppliers of dyed distillate special fuel that are required to be licensed pursuant to § 26-56-204.
(2) The excise tax levied by subsection (b) of this section shall be paid by any person that uses dyed distillate special fuel on which the excise tax levied by subsection (b) of this section has not been paid.
(e) The exci
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-56-224
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 26-56-224. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-56-502. Additional tax levied.
(a) In addition to the tax levied upon distillate special fuel in § 26-56-201 and upon liquefied gas special fuels in § 26-56-301, there is levied an excise tax of four cents (4¢) per gallon upon all liquefied gas special fuels and two cents (2¢) per gallon upon all distillate special fuel subject to the tax levied in those sections.
(b) The tax shall be collected, reported, and paid in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of other distillate special fuel taxes.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-56-502
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 26-56-502. This identifies an authority to review, not proof of applicability.