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Tax Library
AR
Arkansas Administrative Code
Agency 006
05

05 - Division of Revenues

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Rule 006.05.00-002 - Gross Receipts Regulation Gr-56.2: Manufacturing Exemption - Newspaper Publishers - to Specify What Is Considered the Process of Manufacturing a Newspaper Including the Machinery and Equipment That Is Exempt From Or, Non-exempt, From Tax Rule 006.05.00-003 - Gross Receipts Regulation Gr-48: Exemptions From Tax - Newspapers, Publication and Billboards Rule 006.05.05-001 - Regulation 2005-2: Standard Mileage Rates for Income Tax Purposes Rule 006.05.05-002 - Regulation 2005-1: Exemptions From Tax - Repair and Maintenance of Railroad Parts, Railroad Cars and Equipment Rule 006.05.05-003 - Rule 2005-4: Sales of Heavy Equipment - Decals Rule 006.05.05-006 - Rule 2005-7: Dealer Plates and Tags for Motor Vehicles and Motorcycles Rule 006.05.06-001 - Rule 2006-1: Standard Mileage Rates for Income Tax Purposes Rule 006.05.06-002 - Rule 2006-4 - Sales of Heavy Equipment Rule 006.05.06-003 - Rule 2006-2: Income Tax Exemption Increase for Armed Services Members Rule 006.05.06-004 - Rule 2006-8 - Special License Plates and Decals Rule 006.05.06-006 - Rule 2006-3 -- Income Tax Rule Withholding on Nonresident Members of Pass-through Entities Rule 006.05.07-002 - Rule 2007-1: Standard Mileage Rates for Income Tax Purposes Rule 006.05.07-003 - Rule 2007-3: Special Rules for Sales of Food and Food Ingredients and Prepared Food Rule 006.05.07-004 - Rule 2007-4: Charitable Bingo and Raffles Rule 006.05.07-005 - Rule 2007-5: Reduced Sales Tax Rate for Natural Gas or Electricity Used Directly in the Manufacturing Process|Rule 006.05.07-006 - Rule 2007-7: Administration of Special License Plates and Certificates for Persons With Disabilities Rule 006.05.07-007 - Rule 2007-8: Salvage, Rebuilt & Parts Only Vehicle Rule 006.05.07-008 - Rule 2007-9: the Delta Geotourism Incentive Act of 2007(act 518 of 2007)Rule 006.05.07-009 - Rule 2006-3 - Withholding on Nonresident Members of Pass-through Entities Rule 006.05.08-001 - Rule 2008-1: Standard Mileage Rates for Income Tax Purposes Rule 006.05.08-002 - Rule 1993-8: Soft Drink Tax Regulation Rule 006.05.08-003 - Rule 2008-2: Standard Mileage Rates for Income Tax Purposes Rule 006.05.08-004 - Rule 2008-3: Gross Receipts Tax Rules, Compensating Use Tax Rules, and Special Excise Tax Rules Rule 006.05.08-005 - Rule 2008-4: Natural Gas Severance Tax Rules Rule 006.05.09-002 - Rule 2009-1: Standard Mileage Rates for Income Tax Purposes Rule 006.05.09-003 - Rule 2007-4: Charitable Bingo and Raffles Rule 006.05.09-004 - Rule 2010-1 - Veterinarian Sales and Use Tax Rule 006.05.10-001 - Rule 2010-2: Standard Mileage Rates for Income Tax Purposes Rule 006.05.10-002 - Rule 2005-7: Amendment to Dealer Plates and Tags for Motor Vehicles and Motorcycles Rule 006.05.11-001 - Rule 2007-9: the Delta Geotourism Incentive Act of 2007 - to Allow for Geotourism Tax Credits to Be Sold, Transferred, or Assigned to Recipients Both Within and Outside the Lower Mississippi River Delta Community, and Other Changes Rule 006.05.11-002 - Rule 2011-1: Standard Mileage Rates for Income Tax Purposes Rule 006.05.11-004 - Rule 2011-1: Standard Mileage Rates for Income Tax Purposes Rule 006.05.12-001 - Rule 2012-1: Standard Mileage Rates for Income Tax Purposes Rule 006.05.12-002 - Rule 2012-2: Arkansas Sales Tax Holiday Rule 006.05.13-001 - Rule 2013-1: Standard Mileage Rates for Income Tax Purposes Rule 006.05.14-001 - Rule 2014-1: Standard Mileage Rates for Income Tax Purposes Rule 006.05.14-002 - Alternative Fuel Tax/liquefied Natural Gas (lng) Rule Rule 006.05.14-003 - Rule 2015-1: Standard Mileage Rates for Income Tax Purposes Rule 006.05.15-001 - Rule 2015-2: Mandatory Electronic Reporting by Tobacco Wholesalers Rule 006.05.16-001 - Standard Mileage Rates for Income Tax Purposes Rule 006.05.16-002 - Implementation Date of the Arkansas Voluntary Enhanced Security Driver's License and Identification Card Act Rule 006.05.17-001 - Standard Mileage Rates for Income Tax Purposes Rule 006.05.18-001 - Rule 2018-1 Standard Milage Rates for Income Tax Purposes Rule 006.05.19-001 - Apprenticeship Program Income Tax Credit Under Act 1042 of 2017 Rule 006.05.19-002 - Apprenticeship Program Income Tax Credit Under Act 1042 of 2017 Rule 006.05.20-001 - Et-9 Automatic Car Wash, Car Wash Tunnels and Self-service Bays Rule 006.05.22-001 - Philanthropic Investment in Arkansas Kids Program Rules Rule 006.05.22-003 - Arkansas Elective Pass-through Entity Tax Rule 006.05.90-001 - Motor Vehicle Regulations 1990-1 Rule 006.05.90-002 - Motor Vehicle Regulations 1990-1 Rule 006.05.90-003 - Driver Services Regulation 1990-1 Rule 006.05.91-001 - Surety Bond 1991-1 Rule 006.05.91-002 - Sale of Aircraft 1991-2 Rule 006.05.91-003 - Sale of Motor Vehicles, Trailers and Semitrailers 1991-3 Rule 006.05.91-004 - Sale of Mobile Homes and House Trailers 1991-4 Rule 006.05.91-005 - Sales and Use Tax Construction Contractors 1991-6 Rule 006.05.91-006 - Sale of Mobile Homes and House Trailers 1991-4 Permanent Reg.Rule 006.05.91-007 - Sale of Motor Vehicles, Trailers, and Semitrailers Perm. Reg.Rule 006.05.91-008 - Surety Bond 1991-1 Rule 006.05.91-009 - Sale of Aircraft 1991-2 Permanent Reg Rule 006.05.91-010 - Sales and Use Tax Construction Contractors 1991-6 Permanent Reg.Rule 006.05.91-011 - Standard Millage Rate for Income Tax Purposes 1991-5 Rule 006.05.91-012 - Disclosable Tax Information 1991-7 Rule 006.05.91-013 - Motor Vehicle Licensing for Persons With Disabilities Rule 006.05.91-014 - Motion Picture Tax Incentive Regulation 1991-9 Rule 006.05.91-015 - Motor Vehicle Licensing for Persons With Disabilities Rule 006.05.92-001 - Regulations 1991-11 Income Tax Credit for Purchase of Recycling Equipment Rule 006.05.92-002 - Regulation 1991-12 Arkansas Individual Income Tax Section Guidelines for the Use of Substitute and Reproduced Tax Forms Rule 006.05.92-003 - Odometer Disclosure Requirements Rule 006.05.92-004 - Restricted Commercial Drivers License Rule 006.05.92-005 - Gross Receipts Tax Regulations Rule 006.05.93-001 - Regulation 1992-3 Income Tax Standard Mileage Rate for Income Tax Purposes Rule 006.05.93-004 - Regulation 1993-6 Administrative Procedure Rule 006.05.93-005 - Regulation 1993-3 Bonded Title Regulation Rule 006.05.93-007 - Regulation 1993-2 Damaged Vehicle Title Regulation Rule 006.05.93-010 - Regulation 1993-7 Bonded All-terrain Vehicle Regulation Rule 006.05.93-011 - Regulation 1993-1 Vending Machines Rule 006.05.93-012 - Regulation 1993-8 Soft Drink Tax Rule 006.05.93-014 - Regulation 1993-9 Driver Services Regulation Rule 006.05.94-001 - Regulation 1993-11 Enterprise Zone Act of 1993 Rule 006.05.94-003 - Regulation 1994-2 Income Tax Rule 006.05.94-004 - Amendments to Arkansas Gross Receipts Regulations Rule 006.05.94-006 - Regulation 1994-3: Dealer/lienholder Registration and Title Application Regulation Rule 006.05.95-001 - Emergency Amendment to Vending Machine Regulation 1993-1 Rule 006.05.95-002 - Emergency Regulation 1995-5 Miscellaneous Tax -unfair Cigarette Sales Rule 006.05.95-003 - Regulation 1995-2 Vending Goods Wholesale Tax Rule 006.05.95-004 - Regulation 1995-1 Odometer Disclosure Requirements Rule 006.05.95-005 - Regulation to Gr-21.1 Gross Receipts Rule 006.05.95-006 - Amendment to Arkansas Gross Receipts Regulation Gr-45(a)Rule 006.05.95-007 - Amendment to Arkansas Gross Receipts Regulation Gr-43(d) and Gr-43(e)Rule 006.05.95-008 - Regulation 1995-3 Exemption for Volunteer Fire Department Rule 006.05.95-009 - Regulation 1995-4 Damaged Vehicle Title Regulation Rule 006.05.95-010 - Regulation 1995-6 Standard Mileage Rates for Income Tax Purposes Rule 006.05.96-001 - Regulation Gr-51 Amendment to Gross Receipts Regulation Rule 006.05.96-002 - Regulation Gr-21 Amendment to Gross Receipts Regulation Rule 006.05.96-003 - 1996-1 Youth Apprenticeship Program Rule 006.05.96-004 - Regulation 1996-2 Electronic Filing Providing Taxpayer W/return Rule 006.05.96-005 - Amendment to Gross Receipts Regulation Gr-53 Rule 006.05.96-006 - Reg. 199603 Apportionment of Business Income Arising From Intragroup Intangible Licensing Transactions Rule 006.05.96-007 - Emergency Regulation 1996-4 Gross Receipts Rule 006.05.97-001 - Gross Receipts Regulations (gr-9.2, Gr-12 and Gr-18)Rule 006.05.97-002 - Standard Mileage Rates for Income Tax Purposes 1997-1 Rule 006.05.97-003 - Gross Receipts Regulations - Gr-9(c) - Service Contracts, Maintenance Agreements & Extended Warranties; Gr-12(d) - Exemption for Rental Motor Vehicles; and Gr-20(c)(e) and (g) - Long Term Lease of Vehicles.Rule 006.05.97-004 - Gross Receipts Regulation - Gr-12 Used Motor Vehicles Registered by Vehicle Dealers Rule 006.05.97-005 - Income Tax Regulation 1997-2 - Individual Income Tax Credit for Political Contributions Rule 006.05.97-006 - Amended Gross Receipts Regulation Gr-53(g) - Restaurant Supplies Rule 006.05.97-009 - Gross Receipts Regulations - Gr-9(c) Service Contracts, Maintenance Agreements & Extended Warranties; Gr-12(d) Exemption for Rental Motor Vehicles; and Gr-20(c)(e) and (g) Long-term Lease of Vehicles.Rule 006.05.97-010 - Gross Receipts Regulation - Gr-12 Used Motor Vehicles Registered by Vehicle Dealers Rule 006.05.97-011 - Regulation 1997-5 - Motor Vehicle Registration Rule 006.05.97-012 - Regulation 1997-6 - Federal Driver's Privacy Act Rule 006.05.97-014 - Regulation 1997-3 - Standard Mileage Rate for Income Tax Purposes Rule 006.05.98-001 - Regulation 1997-7 -application for Commercial Driver's License Rule 006.05.98-002 - Emergency Amendment to Regulation Gr-3(c) - Manufacturers' Buydowns Rule 006.05.98-004 - Emergency Regulation: Amendment to Gross Receipts Regulation Gr-43 and Gr-45 Rule 006.05.98-006 - Arkansas Gross Receipts Tax Regulation Gr-53 - Exemptions From Tax-sales for Resale Manufacturers, Compounders and Processors (amended 1997)Rule 006.05.98-007 - Amendment to Gross Receipts Tax Regulation Gr-13 - Special Rules for New and Used Motor Vehicle, Trailer and Semi-trailer Dealers.Rule 006.05.98-008 - Gross Receipts Tax Regulation Gr 12.1 - Sales Tax Credit for Selling a Used Vehicle Rule 006.05.98-009 - Gross Receipts Regulation Gr-7.1 - Facsimile Transmissions Rule 006.05.98-010 - Gross Receipts Regulation Gr-11.1 - Sale of Postage Stamps Rule 006.05.98-011 - Amendment to Gross Receipts Regulation Gr-3(c) - Manufacturers' Buydowns Rule 006.05.98-015 - Emergency Regulation 1998-5 -- Cigarette Stamps and Border Zone Sales Rule 006.05.98-016 - Amendment to Arkansas Gross Receipts Regulation Gr-21 - "5. Carpenters"Rule 006.05.98-017 - Amendment to Gross Receipts Regulation Gr-43 Rule 006.05.98-018 - Amendment to Gross Receipts Regulation Gr-45 Rule 006.05.98-021 - Regulation 1998-4 - Administration of Justice Fund Rule 006.05.98-022 - Amendment to Regulations - Economic Development of Arkansas Fund Commission Rule 006.05.98-023 - Regulation 1998-5 -cigarette Stamps and Border Zone Sales Rule 006.05.98-024 - Regulation 1998-3 -- Insurance Company Reporting Requirements Rule 006.05.98-025 - Regulation 1998-7 - Prohibition Against Browsing or Unauthorized Access Rule 006.05.98-026 - Regulation 1998-6 - Standard Mileage Rate for Income Tax Purposes Rule 006.05.99-001 - Gr 28.1: Gross Receipts Regulation - Exemptions From Tax - Federal Credit Card Purchases Rule 006.05.99-002 - Regulation 1999-2 - Non-residential Construction Surcharge Rule 006.05.99-003 - Regulation 1999-3 -- Motor Vehicle Regulation (supersedes Motor Vehicle Regulations 1977-2, 1977-3, 1986-1, 1988-1 and 1989-2)Rule 006.05.99-004 - Regulation 1999-4 - Regulation on the Tuition Reimbursement Tax Credit Program, Act 1036 of 1999 Rule 006.05.99-005 - Regulation 1999-5 -standard Mileage Rates for Income Tax Purposes Special Excise Tax Rules

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