006.05.212-GR-16. RECEIPTS FROM CERTAIN COIN - OPERATED AMUSEMENT MACHINES SUBJECT TO TAX:
AR ADC 006.05.212-GR-16Arkansas Administrative Code
Ark. Admin. Code 006.05.212-GR-16
006.05.212-GR-16. RECEIPTS FROM CERTAIN COIN - OPERATED AMUSEMENT MACHINES SUBJECT TO TAX:
A. The gross receipts or gross proceeds derived from the operation of coin-operated pinball machines, coin-operated music machines, coin-operated mechanical or electronic games, coin-operated machines that distribute winnings as tangible personal property or as coupons that are redeemable for merchandise, and all other similar devices are subject to the tax. Every person holding an Amusement Machine Operator's License pursuant to Ark. Code Ann. § 26-57-401 et seq. must obtain a retail permit, and report and remit gross receipts tax.
Credits
AUTHORITY: Ark. Code Ann. § 26-52-308
Current with amendments received through May 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.212-GR-16, AR ADC 006.05.212-GR-16
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