The following rules are promulgated to implement and clarify Title 26, Chapter 63 of the Arkansas Code entitled “Arkansas Special Excise Taxes”. All persons affected by or relying upon these rules are advised to read them in their entirety because the meaning of the provisions of one rule may depend upon the provisions contained in another rule. All persons affected by the special excise taxes are advised to also read the Arkansas Gross Receipts Act of 1941, Ark. Code Ann. § 26-52-101 et seq., Compensating Tax Act of 1949, Ark. Code Ann. § 26-53-101 et seq., and the rules promulgated thereto.