The following rules are promulgated to implement and clarify the Arkansas Compensating Tax Act of 1949, Ark. Code Ann. § 26-53-101 et seq. (“Compensating Tax Act”). All persons affected by the Compensating Tax Act are advised to first read the Arkansas Gross Receipts Act of 1941, Ark. Code Ann. § 26-52-101 et seq. (“Gross Receipts Act”), and the rules promulgated by the Commissioner of Revenues pursuant thereto since the Gross Receipts Act and the Compensating Tax Act are complimentary legislative enactments and should be read together. The following rules are intended to clarify only those portions of the Compensating Tax Act that are different from the Gross Receipts Act and the rules promulgated thereto. When there is no conflict in the law or rules, then the gross receipts tax rules shall control.