Arkansas · Regulations
Part 30
150 sections
150 sections
- 26 CAR § 30-10126 CAR § 30-101. Purpose
- 26 CAR § 30-10226 CAR § 30-102. Definitions
- 26 CAR § 30-10326 CAR § 30-103. Amount and nature of tax
- 26 CAR § 30-20126 CAR § 30-201. Tax imposed upon sale and not property — Interstate and intrastate sales
- 26 CAR § 30-30126 CAR § 30-301. Services subject to tax — Utilities — Public services
- 26 CAR § 30-30226 CAR § 30-302. Services subject to tax — Telephone communications and related services
- 26 CAR § 30-40126 CAR § 30-401. Facsimile (fax) transmissions
- 26 CAR § 30-40226 CAR § 30-402. Prepaid calling service and prepaid wireless calling service
- 26 CAR § 30-50126 CAR § 30-501. Services subject to tax — Lodging
- 26 CAR § 30-50226 CAR § 30-502. Services subject to tax — Taxable services
- 26 CAR § 30-50326 CAR § 30-503. Services subject to tax — Television, radio, and video
- 26 CAR § 30-50426 CAR § 30-504. Services subject to tax — Lawn care and landscaping
- 26 CAR § 30-50526 CAR § 30-505. Services by temporary or leased employees
- 26 CAR § 30-50626 CAR § 30-506. Services subject to tax — Cleaning
- 26 CAR § 30-50726 CAR § 30-507. Services subject to tax — Wrecker and towing services
- 26 CAR § 30-50826 CAR § 30-508. Services subject to tax — Collection and disposal of solid waste
- 26 CAR § 30-50926 CAR § 30-509. Services subject to tax — Cleaning parking lots and gutters
- 26 CAR § 30-51026 CAR § 30-510. Services subject to tax — Dry cleaning and laundry services and industrial laundry services
- 26 CAR § 30-51126 CAR § 30-511. Services subject to tax — Mini-warehouse and self-storage rental services
- 26 CAR § 30-51226 CAR § 30-512. Services subject to tax — Body piercing, tattooing, and electrolysis
- 26 CAR § 30-51326 CAR § 30-513. Services subject to tax — Pest control services
- 26 CAR § 30-51426 CAR § 30-514. Services subject to tax — Security and alarm monitoring services
- 26 CAR § 30-51526 CAR § 30-515. Services subject to tax — Boat storage and docking
- 26 CAR § 30-51626 CAR § 30-516. Services subject to tax — Furnishing camping or trailer spaces
- 26 CAR § 30-51726 CAR § 30-517. Services subject to tax — Locksmith services
- 26 CAR § 30-51826 CAR § 30-518. Services subject to tax — Pet grooming and kennel services
- 26 CAR § 30-51926 CAR § 30-519. Services subject to tax — Initial installation
- 26 CAR § 30-52026 CAR § 30-520. Labor associated with the initial installation, alteration, addition, or replacement of machinery and equipment that qualifies for an exemption from tax as machinery and equipment used in manufacturing
- 26 CAR § 30-52126 CAR § 30-521. Services subject to tax — Printing and photography, job printers, printers as manufacturers
- 26 CAR § 30-52226 CAR § 30-522. Mailing, word processing, and data processing services
- 26 CAR § 30-60126 CAR § 30-601. Sales of tickets, dues, or fees
- 26 CAR § 30-60226 CAR § 30-602. Sale of postage stamps
- 26 CAR § 30-70126 CAR § 30-701. Sale of motor vehicles, trailers, and semitrailers
- 26 CAR § 30-70226 CAR § 30-702. Sales tax credit for private sale of a used vehicle
- 26 CAR § 30-70326 CAR § 30-703. Special rules for used motor vehicle, trailer, and semitrailer dealers
- 26 CAR § 30-70426 CAR § 30-704. Credit for vehicle destroyed by a catastrophic event
- 26 CAR § 30-70526 CAR § 30-705. Sale of aircraft
- 26 CAR § 30-70626 CAR § 30-706. Sale of manufactured homes, modular homes, and mobile homes
- 26 CAR § 30-70726 CAR § 30-707. New and used boats
- 26 CAR § 30-80126 CAR § 30-801. Sales of heavy equipment
- 26 CAR § 30-80226 CAR § 30-802. Receipts from certain coin-operated amusement machines subject to tax
- 26 CAR § 30-80326 CAR § 30-803. Floral arrangements subject to tax — Special rules
- 26 CAR § 30-90126 CAR § 30-901. What constitutes gross receipts — Examples
- 26 CAR § 30-100126 CAR § 30-1001. Persons required to collect and remit tax — Pawnbrokers and sellers of used tangible personal property
- 26 CAR § 30-100226 CAR § 30-1002. Leases and rentals
- 26 CAR § 30-100326 CAR § 30-1003. Persons required to collect and remit tax — Specific businesses — Contractors
- 26 CAR § 30-100426 CAR § 30-1004. Rates for property purchased for use in the performance of a construction contract — Increase in sales and use tax rates
- 26 CAR § 30-100526 CAR § 30-1005. Persons required to collect and remit tax — Specific businesses — Funeral homes and funeral directors
- 26 CAR § 30-100626 CAR § 30-1006. Radio, video, and television tapes and films
- 26 CAR § 30-100726 CAR § 30-1007. Special rules for fundraising and other infrequent sales
- 26 CAR § 30-100826 CAR § 30-1008. Persons required to collect and remit tax — Specific businesses — Sellers of computer hardware and computer software
- 26 CAR § 30-100926 CAR § 30-1009. Persons required to collect and remit tax — Specific businesses — Sellers of beer, wine, liquor, and other intoxicating beverages
- 26 CAR § 30-101026 CAR § 30-1010. Persons required to collect and remit tax — Specific businesses — Wholesalers and jobbers
- 26 CAR § 30-110126 CAR § 30-1101. Exemptions from tax — Sales of items purchased with food stamps
- 26 CAR § 30-110226 CAR § 30-1102. Exemptions from tax — Fuel oil, motor fuel, motor oil, lubricants, crude oil, and automobile parts
- 26 CAR § 30-110326 CAR § 30-1103. Exemptions from tax — Certain labor services exempt from tax
- 26 CAR § 30-110426 CAR § 30-1104. Exemptions from tax — Repair of commercial jet aircraft
- 26 CAR § 30-110526 CAR § 30-1105. Exemptions from tax — Specific organizations exempt when they purchase taxable goods or services
- 26 CAR § 30-110626 CAR § 30-1106. Exemptions from tax — Volunteer fire departments
- 26 CAR § 30-110726 CAR § 30-1107. Exemptions from tax — Fuel for manufacturing
- 26 CAR § 30-110826 CAR § 30-1108. Exemptions from tax — Foodstuffs sold to governmental agencies and nonprofit food distribution agencies
- 26 CAR § 30-110926 CAR § 30-1109. Exemptions from tax — Motor vehicles purchased by specific individuals and organizations
- 26 CAR § 30-111026 CAR § 30-1110. Exemptions from tax — Schools
- 26 CAR § 30-111126 CAR § 30-1111. Exemptions from tax — Persons eligible for Medicare and Medicaid
- 26 CAR § 30-111226 CAR § 30-1112. Exemptions from tax — Hospitals and sanitariums
- 26 CAR § 30-111326 CAR § 30-1113. Exemptions from tax — Prescription drugs and oxygen
- 26 CAR § 30-111426 CAR § 30-1114. Exemptions from tax — Insulin and test strips
- 26 CAR § 30-111526 CAR § 30-1115. Exemptions from tax — Durable medical equipment, mobility-enhancing equipment, prosthetic devices, and disposable medical supplies
- 26 CAR § 30-111626 CAR § 30-1116. Sales by ophthalmologists, optometrists, opticians, and eyewear retailers
- 26 CAR § 30-111726 CAR § 30-1117. Exemptions from tax — Charities and churches
- 26 CAR § 30-111826 CAR § 30-1118. Exemptions from tax — Admission fees to rodeos and fairs — Tickets for admission to athletic events and interscholastic activities — Colleges and universities
- 26 CAR § 30-111926 CAR § 30-1119. Exemptions from tax — Raw farm products grown in Arkansas
- 26 CAR § 30-112026 CAR § 30-1120. Exemptions from tax — Dairy, livestock (including domesticated fish), and poultry products
- 26 CAR § 30-112126 CAR § 30-1121. Exemptions from tax — Cotton gin baling materials, agricultural seed, and tomato twine
- 26 CAR § 30-112226 CAR § 30-1122. [Reserved]Reserved
- 26 CAR § 30-112326 CAR § 30-1123. Exemptions from tax — Certain products used for livestock and poultry — Special rules for claiming exemptions
- 26 CAR § 30-112426 CAR § 30-1124. Nontaxable advertising services
- 26 CAR § 30-112526 CAR § 30-1125. Exemptions from tax — Sales to the United States Government
- 26 CAR § 30-112626 CAR § 30-1126. Exemptions from tax — Federal credit card purchases
- 26 CAR § 30-112726 CAR § 30-1127. Exemptions from tax — Newspapers, publications, and billboards
- 26 CAR § 30-112826 CAR § 30-1128. Exemptions from tax — Isolated sales
- 26 CAR § 30-112926 CAR § 30-1129. Special events — Exception to isolated sales exemption
- 26 CAR § 30-113026 CAR § 30-1130. Exemptions from tax — Secondhand and used tangible personal property
- 26 CAR § 30-113126 CAR § 30-1131. Exemptions from tax — Farm machinery and equipment, timber harvesting equipment
- 26 CAR § 30-113226 CAR § 30-1132. Exemptions from tax — Livestock reproduction equipment
- 26 CAR § 30-113326 CAR § 30-1133. Exemptions from tax — Vessels, barges, and towboats of at least 50 tons load displacement — Railroad cars, parts, and equipment
- 26 CAR § 30-113426 CAR § 30-1134. Exemptions from tax — Sales for resale
- 26 CAR § 30-113526 CAR § 30-1135. Sales and use tax incentives, credits, and refunds
- 26 CAR § 30-113626 CAR § 30-1136. Exemptions from tax — Manufacturers
- 26 CAR § 30-113726 CAR § 30-1137. Exemptions from tax — Chemicals used in manufacturing
- 26 CAR § 30-113826 CAR § 30-1138. Exemptions from tax — Manufacturing exemption — Dies and molds
- 26 CAR § 30-113926 CAR § 30-1139. Exemptions from tax — Manufacturing exemption — Specific businesses — Printers
- 26 CAR § 30-114026 CAR § 30-1140. Exemptions from tax — Manufacturing exemption — Specific businesses — Newspaper publishers
- 26 CAR § 30-114126 CAR § 30-1141. Exemptions from tax — Manufacturing exemption — Specific businesses — Refining and extracting oil, brine, and natural gas — Services to oil, brine, and natural gas wells
- 26 CAR § 30-114226 CAR § 30-1142. [Reserved]Reserved
- 26 CAR § 30-114326 CAR § 30-1143. Exemptions from tax — Manufacturing exemption — Specific businesses — Mining and quarrying
- 26 CAR § 30-114426 CAR § 30-1144. Exemptions from tax — Manufacturing exemptions — Specific businesses — Rice, soybean, and grain drying
- 26 CAR § 30-114526 CAR § 30-1145. Cotton ginners
- 26 CAR § 30-114626 CAR § 30-1146. Exemptions from tax — Manufacturing exemption — Specific businesses — Poultry and livestock feed
- 26 CAR § 30-114726 CAR § 30-1147. Exemptions from tax — Manufacturing exemption — Specific businesses — Hatching of poultry