Gross Receipts Tax Rules

• 006.05.212. Introduction
• 006.05.212–GR–1. Effective Date:
• 006.05.212–GR–2. Purpose of the Rules:
• 006.05.212–GR–3. Definitions:
• 006.05.212–GR–4. Amount and Nature of Tax:
• 006.05.212–GR–5. Tax Imposed upon Sale and Not Property - Interstate and Intrastate Sales:
• 006.05.212–GR–6. Services Subject to Tax-Utilities - Public Services:
• 006.05.212–GR–7. Services Subject to Tax - Telephone Telecommunications and Related Services:
• 006.05.212–GR–7.1. Facsimile (Fax) Transmissions:
• 006.05.212–GR–7.2. Prepaid Calling Service and Prepaid Wireless Calling Service:
• 006.05.212–GR–8. Services Subject to Tax-Lodging:
• 006.05.212–GR–9. Services Subject to Tax - Taxable Services:
• 006.05.212–GR–9.1. Services Subject to Tax - Television, Radio, and Video:
• 006.05.212–GR–9.2. Services Subject to Tax - Lawn Care and Landscaping:
• 006.05.212–GR–9.3. Services by Temporary or Leased Employees:
• 006.05.212–GR–9.4. Services Subject to Tax - Cleaning:
• 006.05.212–GR–9.5. Services Subject to Tax - Wrecker and Towing Services:
• 006.05.212–GR–9.6. Services Subject to Tax - Collection and Disposal of Solid Waste:
• 006.05.212–GR–9.7. Services Subject to Tax - Cleaning Parking Lots and Gutters:
• 006.05.212–GR–9.8. Services Subject to Tax - Dry Cleaning and Laundry Services;  Industrial Laundry Services:
• 006.05.212–GR–9.9. Services Subject to Tax - Mini Warehouse and Self-Storage Rental Services:
• 006.05.212–GR–9.10. Services Subject to Tax - Body Piercing, Tattooing, and Electrolysis:
• 006.05.212–GR–9.11. Services Subject to Tax - Pest Control Services:
• 006.05.212–GR–9.12. Services Subject to Tax - Security and Alarm Monitoring Services:
• 006.05.212–GR–9.13. Services Subject to Tax - Boat Storage and Docking:
• 006.05.212–GR–9.14. Services Subject to Tax - Furnishing Camping or Trailer Spaces:
• 006.05.212–GR–9.15. Services Subject to Tax - Locksmith Services:
• 006.05.212–GR–9.16. Services Subject to Tax - Pet Grooming and Kennel Services:
• 006.05.212–GR–9.17. Services Subject to Tax - Initial Installation:
• 006.05.212–GR–9.18. 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:
• 006.05.212–GR–10. Services Subject to Tax - Printing and Photography, Job Printers, Printers as Manufacturers:
• 006.05.212–GR–10.1. Mailing, Word Processing, and Data Processing Services:
• 006.05.212–GR–11. Sales of Tickets, Dues, or Fees:
• 006.05.212–GR–11.1. Sale of Postage Stamps:
• 006.05.212–GR–12. Sale of Motor Vehicles, Trailers, and Semitrailers:
• 006.05.212–GR–12.1. Sales Tax Credit for Private Sale of a Used Vehicle:
• 006.05.212–GR–13. Special Rules for Used Motor Vehicle, Trailer, and Semi-Trailer Dealers:
• 006.05.212–GR–13.1. Credit for Vehicle Destroyed by Catastrophic Event:
• 006.05.212–GR–14. Sale of Aircraft:
• 006.05.212–GR–15. Sale of Manufactured Homes, Modular Homes, and Mobile Homes:
• 006.05.212–GR–15.1. New and Used Boats:
• 006.05.212–GR–15.2. Sales of Heavy Equipment:
• 006.05.212–GR–16. Receipts from Certain Coin - Operated Amusement Machines Subject to Tax:
• 006.05.212–GR–17. Floral Arrangements Subject to Tax - Special Rules:
• 006.05.212–GR–18. What Constitutes Gross Receipts - Examples:
• 006.05.212–GR–19. Persons Required to Collect and Remit Tax - Pawnbrokers and Sellers of Used Tangible Personal Property:
• 006.05.212–GR–20. Leases and Rentals:
• 006.05.212–GR–21. Persons Required to Collect and Remit Tax - Specific Businesses - Contractors:
• 006.05.212–GR–21.1. Rates Property Purchased for Use in the Performance of a Construction Contract - Increase in Sales and Use Tax Rates.
• 006.05.212–GR–22. Persons Required to Collect and Remit Tax - Specific Business - Funeral Homes and Funeral Directors:
• 006.05.212–GR–23. Radio, Video and Television Tapes and Films:
• 006.05.212–GR–24. Special Rules for Fundraising and Other Infrequent Sales:
• 006.05.212–GR–25. Persons Required to Collect and Remit Tax - Specific Business - Sellers of Computer Hardware and Computer Software:
• 006.05.212–GR–26. Persons Required to Collect and Remit Tax - Specific Businesses - Sellers of Beer, Wine, Liquor and Other Intoxicating Beverages:
• 006.05.212–GR–27. Persons Required to Collect and Remit Tax - Specific Business - Wholesalers and Jobbers:
• 006.05.212–GR–28. Exemptions from Tax - Sales of Items Purchased with Food Stamps:
• 006.05.212–GR–29. Exemptions from Tax - Fuel Oil, Motor Fuel, Motor Oil, Lubricants, Crude Oil, and Automobile Parts:
• 006.05.212–GR–30. Exemptions from Tax - Certain Labor Services Exempt from Tax:
• 006.05.212–GR–30.1. Exemptions from Tax - Repair of Commercial Jet Aircraft:
• 006.05.212–GR–31. Exemptions from Tax - Specific Organizations Exempt when They Purchase Taxable Goods or Services:
• 006.05.212–GR–31.1. Exemption from Tax - Volunteer Fire Departments:
• 006.05.212–GR–32. Exemptions from Tax - Fuel for Manufacturing:
• 006.05.212–GR–33. Exemptions from Tax - Foodstuffs Sold to Governmental Agencies and Nonprofit Food Distribution Agencies:
• 006.05.212–GR–34. Exemptions from Tax - Motor Vehicles Purchased by Specific Individuals and Organizations:
• 006.05.212–GR–35. Exemptions from Tax - Schools:
• 006.05.212–GR–36. Exemptions from Tax - Persons Eligible for Medicare and Medicaid:
• 006.05.212–GR–37. Exemptions from Tax - Hospitals and Sanitariums:
• 006.05.212–GR–38. Exemptions from Tax - Prescription Drugs and Oxygen:
• 006.05.212–GR–38.1. Exemptions from Tax - Insulin and Test Strips:
• 006.05.212–GR–38.2. Exemptions from Tax - Durable Medical Equipment, Mobility-Enhancing Equipment, Prosthetic Devices, and Disposable Medical Supplies:
• 006.05.212–GR–38.3. Sales by Ophthalmologists, Optometrists, Opticians, and Eyewear Retailers:
• 006.05.212–GR–39. Exemptions from Tax - Charities and Churches:
• 006.05.212–GR–40. Exemptions from Tax - Admission Fee to Rodeos and Fairs - Tickets for Admission to Athletic Events and Interscholastic Activities - Colleges and Universities:
• 006.05.212–GR–41. Exemptions from Tax - Raw Farm Products Grown in Arkansas:
• 006.05.212–GR–42. Exemptions from Tax - Dairy, Livestock (Including Domesticated Fish), and Poultry Products:
• 006.05.212–GR–43. Exemptions from Tax - Cotton Gin Baling Materials, Agricultural Seed, and Tomato Twine:
• 006.05.212–GR–44. Reserved.
• 006.05.212–GR–45. Exemptions from Tax - Certain Products Used for Livestock and Poultry - Special Rules for Claiming Exemptions:
• 006.05.212–GR–46. Non-Taxable Advertising Services:
• 006.05.212–GR–47. Exemptions from Tax - Sales to the United States Government:
• 006.05.212–GR–47.1. Exemptions from Tax - Federal Credit Card Purchases:
• 006.05.212–GR–48. Exemptions from Tax - Newspapers, Publications, and Billboards:
• 006.05.212–GR–49. Exemptions from Tax - Isolated Sales:
• 006.05.212–GR–49.1. Special Events:  Exception to Isolated Sales Exemption
• 006.05.212–GR–50. Exemptions from Tax - Secondhand and Used Tangible Personal Property:
• 006.05.212–GR–51. Exemptions from Tax - Farm Machinery and Equipment, Timber Harvesting Equipment:
• 006.05.212–GR–51.1. Exemptions from Tax - Livestock Reproduction Equipment:
• 006.05.212–GR–52. Exemptions from Tax - Vessels, Barges and Towboats of at Least Fifty Tons Load Displacement;  and Railroad Cars, Parts and Equipment:
• 006.05.212–GR–53. Exemptions from Tax - Sales for Resale:
• 006.05.212–GR–54. Sales and Use Tax Incentives, Credits and Refunds:
• 006.05.212–GR–55. Exemptions from Tax - Manufacturers:
• 006.05.212–GR–55.1. Exemptions from Tax - Chemicals Used in Manufacturing:
• 006.05.212–GR–56. Exemptions from Tax - Manufacturing Exemption - Dies and Molds:
• 006.05.212–GR–56.1. Exemptions from Tax - Manufacturing Exemption - Specific Businesses - Printers
• 006.05.212–GR–56.2. Exemptions from Tax - Manufacturing Exemption - Specific Businesses - Newspaper Publishers
• 006.05.212–GR–57. Exemptions from Tax - Manufacturing Exemption - Specific Businesses - Refining and Extracting Oil, Brine and Natural Gas - Services to Oil, Brine and Natural Gas Wells:
• 006.05.212–GR–58. Reserved.
• 006.05.212–GR–59. Exemptions from Tax - Manufacturing Exemption - Specific Business - Mining and Quarrying:
• 006.05.212–GR–60. Exemptions from Tax - Manufacturing Exemptions - Specific Businesses - Rice, Soybeans, and Grain Drying:
• 006.05.212–GR–61. Cotton Ginners:
• 006.05.212–GR–62. Exemption from Tax - Manufacturing Exemption - Specific Businesses - Poultry and Livestock Feed:
• 006.05.212–GR–63. Exemptions from Tax - Manufacturing Exemption - Specific Businesses - Hatching of Poultry:
• 006.05.212–GR–64. Exemptions from Tax - Manufacturing Exemptions - Specific Businesses - Egg Processors and Poultry Processors:
• 006.05.212–GR–65. Exemptions from Tax - Manufacturing Exemptions - Specific Business - Automobile Parts Rebuilders, Tire Retreaders:
• 006.05.212–GR–66. Exemptions from Tax - Manufacturing Exemption - Pollution Control Machinery:
• 006.05.212–GR–67. Exemptions from Tax - Manufacturing Exemption - Specific Business - Concrete Mixers and Batch Plants, Sawmills and Lumber Mills:
• 006.05.212–GR–68. Reserved.
• 006.05.212–GR–69. Exemptions from Tax - Textbooks and Other Instructional Materials:
• 006.05.212–GR–70. Sales to Credit Unions:
• 006.05.212–GR–71. Tax Collected by Seller - Prohibited Practice - Tax Due on Gross Receipts - Local Taxes:
• 006.05.212–GR–72. Sellers Required to Obtain a Permit:
• 006.05.212–GR–73. Cancellation of Permit;  Automatic Expiration of Permit:
• 006.05.212–GR–74. Reserved.
• 006.05.212–GR–75. Legal Opinions Issued by the Department:
• 006.05.212–GR–76. Determination of Tax Due - Sourcing Transactions:
• 006.05.212–GR–77. Reports, Returns, and Remittances:
• 006.05.212–GR–78. Cash Basis Returns:
• 006.05.212–GR–79. Persons Liable for Tax and Exemptions:
• 006.05.212–GR–80. Record Keeping and Record Retention:
• 006.05.212–GR–81. Assessments:
• 006.05.212–GR–81.1. Refunds:
• 006.05.212–GR–81.2. Administrative and Judicial Remedies
• 006.05.212–GR–82. Interest Accrued on Underpayments of Tax - Rate:
• 006.05.212–GR–83. Overpayments and Refunds - Interest on Overpayments and Refunds:
• 006.05.212–GR–84. Discount for Prompt Payment:
• 006.05.212–GR–85. Penalties:
• 006.05.212–GR–86. Bad Checks and Acceptance of Personal Checks:
• 006.05.212–GR–87. Direct Payment to the State:
• 006.05.212–GR–88. Transient Business Required to Post Bond:
• 006.05.212–GR–89. Business Closure:
• 006.05.212–GR–90. Wholesalers to Furnish List of Retailers:
• 006.05.212–GR–91. Local Gross Receipts Taxes:
• 006.05.212–GR–92. Rebates for Qualifying Purchases:
• 006.05.212–GR–93. Bundled Transactions: