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006.05.212-UT-4. AMOUNT AND NATURE OF TAX:

AR ADC 006.05.212-UT-4Arkansas Administrative Code

West's Arkansas Administrative Code
Title 006. Department of Finance and Administration
Division 05. Division of Revenues
Rule 212. 2008-3 Gross Receipts Tax Rules
Compensating Use Tax Rules
Ark. Admin. Code 006.05.212-UT-4
006.05.212-UT-4. AMOUNT AND NATURE OF TAX:
Currentness
A. The tax levied by Ark. Code Ann. § 26-53-101 et seq. is six percent (6%) of the sales price of tangible personal property or taxable services purchased for storage, use, consumption, or distribution in this state.
1. Manufacturing Utilities. As of July 1, 2008, the state tax rate on natural gas or electricity purchased by a manufacturer for use directly in the manufacturing process is four percent (4%) of the sales price. From July 1, 2007, through June 30, 2008, the state tax rate on natural gas or electricity purchased by a manufacturer for use directly in the manufacturing process was four and one half percent (4 ½ %) of the sales price. (See Rule 2007-5.)
2. Food and Food Ingredients. As of July 1, 2007, the state tax rate on food and food ingredients purchased for storage, use, consumption, or distribution in this state is three percent (3%) of the sales price. (See Rule 2007-3.)
B. The tax shall be collected from every person in this state for the privilege of storing, using, consuming, or distributing any article of tangible personal property or taxable services in this state. The tax will not apply with respect to the storage, use, consumption, or distribution of any article of tangible personal property or taxable services purchased, produced, or manufactured outside this state until the transportation of such article has finally come to rest within this state or until such article has become co-mingled with the general mass of property of this state.

Credits

AUTHORITY: Ark. Code Ann. §§ 26-53-106; 26-53-107
Current with amendments received through February 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.212-UT-4, AR ADC 006.05.212-UT-4
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