1. Manufacturing Utilities. As of July 1, 2008, the state tax rate on sales of natural gas or electricity to a manufacturer for use directly in the manufacturing process is four percent (4%) of the gross receipts or gross proceeds derived from the sale. From July 1, 2007, through June 30, 2008, the state tax rate on sales of natural gas or electricity to a manufacturer for use directly in the manufacturing process was four and one half percent (4 ½ %) of the gross receipts or gross proceeds derived from the sale. (See Rule 2007-5.)

2. Food and Food Ingredients. As of July 1, 2007, the state tax rate on sales of food and food ingredients is three percent (3%) of the gross receipts or gross proceeds derived from the sale. (See Rule 2007-3.)

1. The short-term rental tax levied pursuant to Ark. Code Ann. § 26-63-301 is one percent (1%) of the gross receipts or gross proceeds derived from short-term rentals of tangible personal property except for certain vehicles and equipment and items subject to the tourism tax. The tax is in addition to any state or local sales or use taxes due on the rental. (See GR-20 and ET-5.)

2. The rental vehicle tax levied pursuant to Ark. Code Ann. § 26-63-302 is equal to ten percent (10%) of the gross receipts or gross proceeds derived from the short-term rental of a motor vehicle required to be licensed, plus a local rental vehicle tax equal to the sales tax rate of the city and county in which the lessor's business is located. The tax is in addition to any state or local sales or use taxes due on the rental. (See GR-12, GR-20, and ET-6.)

3. The long-term rental vehicle tax levied pursuant to Ark. Code Ann. § 26-63-304 is one and one-half percent (1 ½ %) of the gross receipts or gross proceeds derived from the long-term rental of motor vehicles required to be licensed. The tax is applicable only if sales or use tax was not paid on the vehicle at the time of registration. The tax does not apply to trucks rented or leased for residential moving or shipping or to diesel trucks rented or leased for commercial shipping or to farm equipment or machinery rented or leased for a commercial purpose. The tax is in addition to any state or local sales or use taxes due on the rental. (See GR-12, GR-20, and ET-7.)

4. The commercial/residential moving tax levied pursuant to Ark. Code Ann. § 26-63-303 is four and one-half percent (4 ½ %) of the gross receipts or gross proceeds derived from the short-term rental of gasoline or diesel powered trucks rented or leased for residential moving or shipping. The tax also applies to the sale of any tangible personal property sold in conjunction with the rental or lease of a gasoline or diesel powered truck used for residential moving or shipping. The tax is in addition to any state or local sales or use taxes due on the rental. (See ET-4.)

5. The tourism tax levied pursuant to Ark. Code Ann. § 26-63-401 et seq. is two percent (2%) of the gross receipts or gross proceeds derived from certain sales and services, including: furnishing various lodgings to transient guests; camping fees at campgrounds; rentals of various watercraft and related equipment; and admission prices to tourist attractions. The tax is in addition to any state or local sales or use taxes due on the rental. (See ET-8.)