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016.14.1-315 Appendix A. Forms

AR ADC 016.14.1-315 Appendix AArkansas Administrative Code

West's Arkansas Administrative Code
Title 016. Department of Human Services
Division 14. Office of Finance and Administration
Rule 1. DHS Administrative Procedures Manual
Part III. Payables
Ark. Admin. Code 016.14.1-315 Appendix A
016.14.1-315 Appendix A. Forms
State Agency Work Sheet For Computing Vehicle Sales Tax and Title and Registration Fees
NOTE: If assistance is needed in completing this form, call 682-4688.
PART A - COMPUTING STATE SALES TAX
1. Enter vehicle selling price
_____
2. Add extended warranty (if any)
+
3. Subtract Federal Excise Tax (if any)
( )
4. Total selling price is
=
5. If line 4 is less than $2000.00 skip to PART C
6. Subtract value of vehicle traded in (if any)
( )
7. Taxable price is
=
8. Multiply times state tax rate of
x .045
9. Total state sales tax due is
_____
Before proceeding, you must determine if your agency to located in a city and or county with a local sales tax. If so, you must complete PART B, if not skip to PART C.
PART B - COMPUTING LOCAL OPTION TAX
If your city, county, or both have a local tax, the tax must be computed for both and added together.
10. Enter taxable price from line 7
_____
11. Multiply times local city rate
x
12. Local city tax - MUST NOT EXCEED $25.00 PER 1% OF RATE
=
13. Enter taxable price from line 7
_____
14. Multiply time local county rate
x
15. Local county tax - MUST NOT EXCEED $25.00 PER 1% OF RATE
=
16. Add lines 12 and 15 (Total local taxes due)
_____
PART C - COMPUTING LICENSE FEES
NOTE: This section is for computing license fees for passenger cars, 1/2 and 3/4 ton pickups, and trailers. If you are licensing a large truck [one (1) ton or largest], you may call 682-4668 for instructions.
NOTE: Passenger car less are based on unladen weight, all 1/2 and 3/4 ton pickups are *21.00, and trailer fees are based on the type vehicle by which the trailer will be pulled.
17. Enter vehicle weight _____ (if passenger car).
If new vehicle, use shipping weight from Manufacturer's Certificate of Origin.
!C$L1-4!C$LICENSE FEE SCHEDULE
!C$L1-2!C$CARS & 1/2 OR 3/4 TON PICKUPS
!C$L3-4!C$TRAILERS
Weight
FEE
Pulled By
LICENSE FEE
3000 lbs. or less
$17.00
car or 1/2 or 3/4 ton pickup
$14.00 biennial
3001 - 4500
25.00
vehicle larger than 3/4 ton
20.00 annual
4501 & over
30.00
1/2 & 3/4 ton pickups
21.00
18. If you are transferring a license plate, skip to PART D.
_____
19. Using the chart above enter the correct license fee.
IF YOU COMPLETED PART C, SKIP TO PART E.
PART D - TRANSFERRING LICENSE PLATES
NOTE: This section is for transferring license plates on passenger cars, 1/2 or 3/4 ten pickups, and trailers with $14.00 fee.
NOTE: You cannot transfer a license plate unless the vehicle you are keeping will be on the same name as the vehicle from which you are transferring nor can you transfer an expired license plate.
20. If you are transferring a trailer with $14.00 fee, skip to line 25.
21. Using fee schedule in PART C, enter fee of vehicle you are licensing.
_____
22. Enter fee of vehicle from which you are transferring license plate.
( )
23. If line 21 and line 22 are the same or line 22 is greater than line 21, skip to line 25.
24. Subtract line 22 from line 21 (additional fee is)
=
25. Enter $1.00 for transfer fee
+
26. Add lines 24 and 25 (Total transfer and additional fees)
=
PART E - TITLE & MISCELLANEOUS
27. Enter fee of $5.00 if you will receive a new Arkansas title.
_____
28. Add 25 cents for postage or $1.25 if you will receive your license plate by mail.
+
29. Add $1.00 if you need a license plate replaced.
+
30. Add 50 cents if you are financing your vehicle and a lien will be shown.
+
31. Add lines 27 through 30 (total title and miscellaneous fees).
=
32. Add lines 9, 16, 19, 26, and 31
TOTAL SALES TAX AND TILE AND REGISTRATION FEES DUE
_____
Current with amendments received through May 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 016.14.1-315 Appendix A, AR ADC 016.14.1-315 Appendix A
End of Document