Arkansas · Regulations
Part 30
150 sections
150 sections
- 26 CAR § 30-114826 CAR § 30-1148. Exemptions from tax — Manufacturing exemption — Specific businesses — Egg processors and poultry processors
- 26 CAR § 30-114926 CAR § 30-1149. Exemptions from tax — Manufacturing exemption — Specific businesses — Automobile parts rebuilders, tire retreaders
- 26 CAR § 30-115026 CAR § 30-1150. Exemptions from tax — Manufacturing exemption — Pollution control machinery
- 26 CAR § 30-115126 CAR § 30-1151. Exemptions from tax — Manufacturing exemption — Specific businesses — Concrete mixers and batch plants, sawmills and lumber mills
- 26 CAR § 30-115226 CAR § 30-1152. [Reserved]Reserved
- 26 CAR § 30-115326 CAR § 30-1153. Exemptions from tax — Textbooks and other instructional materials
- 26 CAR § 30-120126 CAR § 30-1201. Sales to credit unions
- 26 CAR § 30-120226 CAR § 30-1202. Tax collected by seller — Prohibited practice — Tax due on gross receipts — Local taxes
- 26 CAR § 30-120326 CAR § 30-1203. Sellers required to obtain a permit
- 26 CAR § 30-120426 CAR § 30-1204. Cancellation of permit — Automatic expiration of permit
- 26 CAR § 30-120526 CAR § 30-1205. [Reserved]Reserved
- 26 CAR § 30-120626 CAR § 30-1206. Legal opinions issued by the Department of Finance and Administration
- 26 CAR § 30-120726 CAR § 30-1207. Determination of tax due — Sourcing transactions
- 26 CAR § 30-120826 CAR § 30-1208. Reports, returns, and remittances
- 26 CAR § 30-120926 CAR § 30-1209. Cash basis returns
- 26 CAR § 30-121026 CAR § 30-1210. Persons liable for tax and exemptions
- 26 CAR § 30-121126 CAR § 30-1211. Record keeping and record retention
- 26 CAR § 30-121226 CAR § 30-1212. Assessments
- 26 CAR § 30-121326 CAR § 30-1213. Refunds
- 26 CAR § 30-121426 CAR § 30-1214. Administrative and judicial remedies
- 26 CAR § 30-121526 CAR § 30-1215. Interest accrued on underpayments of tax — Rate
- 26 CAR § 30-121626 CAR § 30-1216. Overpayments and refunds — Interest on overpayments and refunds
- 26 CAR § 30-121726 CAR § 30-1217. Discount for prompt payment
- 26 CAR § 30-121826 CAR § 30-1218. Penalties
- 26 CAR § 30-121926 CAR § 30-1219. Bad checks and acceptance of personal checks
- 26 CAR § 30-122026 CAR § 30-1220. Direct payment to the state
- 26 CAR § 30-122126 CAR § 30-1221. Transient business required to post bond
- 26 CAR § 30-122226 CAR § 30-1222. Business closure
- 26 CAR § 30-122326 CAR § 30-1223. Wholesalers to furnish list of retailers
- 26 CAR § 30-122426 CAR § 30-1224. Local gross receipts taxes
- 26 CAR § 30-122526 CAR § 30-1225. Rebates for qualifying purchases
- 26 CAR § 30-122626 CAR § 30-1226. Bundled transactions
- 26 CAR § 30-130126 CAR § 30-1301. Purpose
- 26 CAR § 30-130226 CAR § 30-1302. Definitions
- 26 CAR § 30-130326 CAR § 30-1303. Amount and nature of tax
- 26 CAR § 30-130426 CAR § 30-1304. Collection of tax
- 26 CAR § 30-130526 CAR § 30-1305. Voluntary seller registration
- 26 CAR § 30-130626 CAR § 30-1306. Return and payment of tax
- 26 CAR § 30-130726 CAR § 30-1307. [Reserved]Reserved
- 26 CAR § 30-130826 CAR § 30-1308. Exemption
- 26 CAR § 30-130926 CAR § 30-1309. Contractors special rules
- 26 CAR § 30-131026 CAR § 30-1310. Local tax
- 26 CAR § 30-131126 CAR § 30-1311. Services
- 26 CAR § 30-140126 CAR § 30-1401. Purpose
- 26 CAR § 30-140226 CAR § 30-1402. Definitions
- 26 CAR § 30-140326 CAR § 30-1403. Amount and nature of tax
- 26 CAR § 30-140426 CAR § 30-1404. Short-term rental tax
- 26 CAR § 30-140526 CAR § 30-1405. Rental vehicle tax
- 26 CAR § 30-140626 CAR § 30-1406. Long-term rental vehicle tax
- 26 CAR § 30-140726 CAR § 30-1407. Tourism tax