006.05.212-GR-31.1. EXEMPTION FROM TAX - VOLUNTEER FIRE DEPARTMENTS:
AR ADC 006.05.212-GR-31.1Arkansas Administrative Code
Ark. Admin. Code 006.05.212-GR-31.1
006.05.212-GR-31.1. EXEMPTION FROM TAX - VOLUNTEER FIRE DEPARTMENTS:
2. “Emergency equipment” means any tangible personal property used directly in the performance of emergency services by a volunteer fire department such as fire fighting, hazardous or toxic waste materials response and recovery, search and rescue, and other services which prevent, minimize, or repair injury and damage resulting from major emergencies or from disasters.
a. A rural volunteer fire department, including a fire department organized by a city that provides fire protection to areas both within and without the city limits, formed as a subordinate service district of the county or an improvement district, or a subscription fire service department formed as a nonprofit organization for fire protection under the laws of this state;
D. COMPENSATION FOR SERVICES. The receipt of appearance fees of less than $20.00 per call by a volunteer is not deemed compensation but as reimbursement for expenses associated with responding to a fire. The waiver of fire protection fees owed by a volunteer firefighter does not constitute compensation.
a. The Volunteer Fire Department desiring to claim exemption shall obtain an application for registration from the Office of Motor Vehicle Registration, Division of Revenue, Arkansas Department of Finance and Administration. The application must be completed and submitted to that office along with a filing fee; and
G. DOCUMENTATION. Sellers must follow the guidelines in GR-79 for sales involving an exemption. Sellers may verify the consumer's registration as a volunteer fire department by calling Fire Services at Arkansas Department of Emergency Management at (501) 683-6700. Seller's are encouraged to obtain indemnification agreements from customers and should maintain adequate records to establish entitlement to this exemption.
Credits
AUTHORITY: Ark. Code Ann. § 26-52-434
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-31.1, AR ADC 006.05.212-GR-31.1
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