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Tax Library
AR
Arkansas Administrative Code
Agency 006
05
Gross Receipts Tax Rules

Gross Receipts Tax Rules

Browse Gross Receipts Tax Rules

in: Gross Receipts Tax Rules

Previous 1998-1 - Comprehensive Corporation Income Tax Regulations Next Regulation 1997-4 - Comprehensive Individual Income Tax Regulations

Rule 006.05.06-005-gr-1 - Effective Date Rule 006.05.06-005-gr-2 - Purpose of the Rules Rule 006.05.06-005-gr-3 - Definitions Rule 006.05.06-005-gr-4 - Amount and Nature of Tax Rule 006.05.06-005-gr-5 - Tax Imposed Upon Sale and Not Property - Interstate and Intrastate Sales Rule 006.05.06-005-gr-6 - Services Subject to Tax-utilities - Public Services Rule 006.05.06-005-gr-7 - Services Subject to Tax - Telephone Telecommunications and Related Services Rule 006.05.06-005-gr-7.1 - Facsimile Transmissions Rule 006.05.06-005-gr-7.2 - Prepaid Calling Service and Prepaid Wireless Calling Service Rule 006.05.06-005-gr-8 - Services Subject to Tax-lodging Rule 006.05.06-005-gr-9 - Services Subject to Tax - Taxable Services Rule 006.05.06-005-gr-9.1 - Services Subject to Tax - Television, Radio, and Video Rule 006.05.06-005-gr-9.2 - Services Subject to Tax - Lawn Care and Landscaping Rule 006.05.06-005-gr-9.3 - Services by Temporary or Leased Employees Rule 006.05.06-005-gr-9.4 - Services Subject to Tax - Cleaning Rule 006.05.06-005-gr-9.5 - Services Subject to Tax - Wrecker and Towing Services Rule 006.05.06-005-gr-9.6 - Services Subject to Tax - Collection and Disposal of Solid Waste Rule 006.05.06-005-gr-9.7 - Services Subject to Tax - Cleaning Parking Lots and Gutters Rule 006.05.06-005-gr-9.8 - Services Subject to Tax - Dry Cleaning and Laundry Services; Industrial Laundry Services Rule 006.05.06-005-gr-9.9 - Services Subject to Tax - Mini Warehouse and Self-storage Rental Services Rule 006.05.06-005-gr-9.10 - Services Subject to Tax - Body Piercing, Tattooing, and Electrolysis Rule 006.05.06-005-gr-9.11 - Services Subject to Tax - Pest Control Services Rule 006.05.06-005-gr-9.12 - Services Subject to Tax - Security and Alarm Monitoring Services Rule 006.05.06-005-gr-9.13 - Services Subject to Tax - Boat Storage and Docking Rule 006.05.06-005-gr-9.14 - Services Subject to Tax - Furnishing Camping or Trailer Spaces Rule 006.05.06-005-gr-9.15 - Services Subject to Tax - Locksmith Services Rule 006.05.06-005-gr-9.16 - Services Subject to Tax - Pet Grooming and Kennel Services Rule 006.05.06-005-gr-9.17 - Services Subject to Tax - Initial Installation Rule 006.05.06-005-gr-9.18 - Labor Associated With the Initial Installation, Alteration, Addition, or Replacement of Machinery and Equipment That Qualifies for an Exemption From Tax as Machinery and Equipment Used in Manufacturing Rule 006.05.06-005-gr-10 - Services Subject to Tax - Printing and Photography, Job Printers, Printers as Manufacturers Rule 006.05.06-005-gr-10.1 - Mailing, Word Processing, and Data Processing Services Rule 006.05.06-005-gr-11 - Sales of Tickets, Dues, or Fees Rule 006.05.06-005-gr-11.1 - Sale of Postage Stamps Rule 006.05.06-005-gr-12 - Sale of Motor Vehicles, Trailers, and Semitrailers Rule 006.05.06-005-gr-12.1 - Sales Tax Credit for Private Sale of a Used Vehicle Rule 006.05.06-005-gr-13 - Special Rules for Used Motor Vehicle, Trailer, and Semi-trailer Dealers Rule 006.05.06-005-gr-13.1 - Credit for Vehicle Destroyed by Catastrophic Event Rule 006.05.06-005-gr-14 - Sale of Aircraft Rule 006.05.06-005-gr-15 - Sale of Manufactured Homes, Modular Homes, and Mobile Homes Rule 006.05.06-005-gr-15.1 - New and Used Boats Rule 006.05.06-005-gr-15.2 - Sales of Heavy Equipment Rule 006.05.06-005-gr-16 - Receipts From Certain Coin - Operated Amusement Machines Subject to Tax Rule 006.05.06-005-gr-17 - Floral Arrangements Subject to Tax - Special Rules Rule 006.05.06-005-gr-18 - What Constitutes Gross Receipts - Examples Rule 006.05.06-005-gr-19 - Persons Required to Collect and Remit Tax - Pawnbrokers and Sellers of Used Tangible Personal Property Rule 006.05.06-005-gr-20 - Leases and Rentals Rule 006.05.06-005-gr-21 - Persons Required to Collect and Remit Tax - Specific Businesses - Contractors Rule 006.05.06-005-gr-21.1 - Rates Property Purchased for Use in the Performance of a Construction Contract - Increase in Sales and Use Tax Rates Rule 006.05.06-005-gr-22 - Persons Required to Collect and Remit Tax - Specific Business - Funeral Homes and Funeral Directors Rule 006.05.06-005-gr-23 - Radio, Video and Television Tapes and Films Rule 006.05.06-005-gr-24 - Special Rules for Fundraising and Other Infrequent Sales Rule 006.05.06-005-gr-25 - Persons Required to Collect and Remit Tax - Specific Business - Sellers of Computer Hardware and Computer Software Rule 006.05.06-005-gr-26 - Persons Required to Collect and Remit Tax - Specific Businesses - Sellers of Beer, Wine, Liquor and Other Intoxicating Beverages Rule 006.05.06-005-gr-27 - Persons Required to Collect and Remit Tax - Specific Business - Wholesalers and Jobbers Rule 006.05.06-005-gr-28 - Exemptions From Tax - Sales of Items Purchased With Food Stamps Rule 006.05.06-005-gr-29 - Exemptions From Tax - Fuel Oil, Motor Fuel, Motor Oil, Lubricants, Crude Oil, and Automobile Parts Rule 006.05.06-005-gr-30 - Exemptions From Tax - Certain Labor Services Exempt From Tax Rule 006.05.06-005-gr-30.1 - Exemptions From Tax - Repair of Commercial Jet Aircraft Rule 006.05.06-005-gr-31 - Exemptions From Tax - Specific Organizations Exempt When They Purchase Taxable Goods or Services Rule 006.05.06-005-gr-31.1 - Exemption From Tax - Volunteer Fire Departments Rule 006.05.06-005-gr-32 - Exemptions From Tax - Fuel for Manufacturing Rule 006.05.06-005-gr-33 - Exemptions From Tax - Foodstuffs Sold to Governmental Agencies and Nonprofit Food Distribution Agencies Rule 006.05.06-005-gr-34 - Exemptions From Tax - Motor Vehicles Purchased by Specific Individuals and Organizations Rule 006.05.06-005-gr-35 - Exemptions From Tax - Schools Rule 006.05.06-005-gr-36 - Exemptions From Tax - Persons Eligible for Medicare and Medicaid Rule 006.05.06-005-gr-37 - Exemptions From Tax - Hospitals and Sanitariums Rule 006.05.06-005-gr-38 - Exemptions From Tax - Prescription Drugs and Oxygen Rule 006.05.06-005-gr-38.1 - Exemptions From Tax - Insulin and Test Strips Rule 006.05.06-005-gr-38.2 - Exemptions From Tax - Durable Medical Equipment, Mobility-enhancing Equipment, Prosthetic Devices, and Disposable Medical Supplies Rule 006.05.06-005-gr-38.3 - Sales by Ophthalmologists, Optometrists, Opticians, and Eyewear Retailers Rule 006.05.06-005-gr-39 - Exemptions From Tax - Charities and Churches Rule 006.05.06-005-gr-40 - Exemptions From Tax - Admission Fee to Rodeos and Fairs - Tickets for Admission to Athletic Events and Interscholastic Activities - Colleges and Universities Rule 006.05.06-005-gr-41 - Exemptions From Tax - Raw Farm Products Grown in Arkansas Rule 006.05.06-005-gr-42 - Exemptions From Tax - Dairy, Livestock , and Poultry Products Rule 006.05.06-005-gr-43 - Exemptions From Tax - Cotton Gin Baling Materials, Agricultural Seed, and Tomato Twine Rule 006.05.06-005-gr-44 - Reserved Rule 006.05.06-005-gr-45 - Exemptions From Tax - Certain Products Used for Livestock and Poultry - Special Rules for Claiming Exemptions Rule 006.05.06-005-gr-46 - Non-taxable Advertising Services Rule 006.05.06-005-gr-47 - Exemptions From Tax - Sales to the United States Government Rule 006.05.06-005-gr-47.1 - Exemptions From Tax - Federal Credit Card Purchases Rule 006.05.06-005-gr-48 - Exemptions From Tax - Newspapers, Publications, and Billboards Rule 006.05.06-005-gr-49 - Exemptions From Tax - Isolated Sales Rule 006.05.06-005-gr-49.1 - Special Events: Exception to Isolated Sales Exemption Rule 006.05.06-005-gr-50 - Exemptions From Tax - Secondhand and Used Tangible Personal Property Rule 006.05.06-005-gr-51 - Exemptions From Tax - Farm Machinery and Equipment, Timber Harvesting Equipment Rule 006.05.06-005-gr-51.1 - Exemptions From Tax - Livestock Reproduction Equipment Rule 006.05.06-005-gr-52 - Exemptions From Tax - Vessels, Barges and Towboats of at Least Fifty Tons Load Displacement; and Railroad Cars, Parts and Equipment Rule 006.05.06-005-gr-53 - Exemptions From Tax - Sales for Resale Rule 006.05.06-005-gr-54 - Sales and Use Tax Incentives, Credits and Refunds Rule 006.05.06-005-gr-55 - Exemptions From Tax - Manufacturers Rule 006.05.06-005-gr-55.1 - Exemptions From Tax - Chemicals Used in Manufacturing Rule 006.05.06-005-gr-56 - Exemptions From Tax - Manufacturing Exemption - Dies and Molds Rule 006.05.06-005-gr-56.1 - Exemptions From Tax - Manufacturing Exemption - Specific Businesses - Printers Rule 006.05.06-005-gr-56.2 - Exemptions From Tax - Manufacturing Exemption - Specific Businesses - Newspaper Publishers Rule 006.05.06-005-gr-57 - Exemptions From Tax - Manufacturing Exemption - Specific Businesses - Refining and Extracting Oil, Brine and Natural Gas - Services to Oil, Brine and Natural Gas Wells Rule 006.05.06-005-gr-58 - Reserved Rule 006.05.06-005-gr-59 - Exemptions From Tax - Manufacturing Exemption - Specific Business - Mining and Quarrying Rule 006.05.06-005-gr-60 - Exemptions From Tax - Manufacturing Exemptions - Specific Businesses - Rice, Soybeans, and Grain Drying Rule 006.05.06-005-gr-61 - Cotton Ginners Rule 006.05.06-005-gr-62 - Exemption From Tax - Manufacturing Exemption - Specific Businesses - Poultry and Livestock Feed Rule 006.05.06-005-gr-63 - Exemptions From Tax - Manufacturing Exemption - Specific Businesses - Hatching of Poultry Rule 006.05.06-005-gr-64 - Exemptions From Tax - Manufacturing Exemptions - Specific Businesses - Egg Processors and Poultry Processors Rule 006.05.06-005-gr-65 - Exemptions From Tax - Manufacturing Exemptions - Specific Business - Automobile Parts Rebuilders, Tire Retreaders Rule 006.05.06-005-gr-66 - Exemptions From Tax - Manufacturing Exemption - Pollution Control Machinery Rule 006.05.06-005-gr-67 - Exemptions From Tax - Manufacturing Exemption - Specific Business - Concrete Mixers and Batch Plants, Sawmills and Lumber Mills Rule 006.05.06-005-gr-68 - Reserved Rule 006.05.06-005-gr-69 - Exemptions From Tax - Textbooks and Other Instructional Materials Rule 006.05.06-005-gr-70 - Sales to Credit Unions Rule 006.05.06-005-gr-71 - Tax Collected by Seller - Prohibited Practice - Tax Due on Gross Receipts - Local Taxes Rule 006.05.06-005-gr-72 - Sellers Required to Obtain a Permit Rule 006.05.06-005-gr-73 - Cancellation of Permit; Automatic Expiration of Permit Rule 006.05.06-005-gr-74 - Reserved Rule 006.05.06-005-gr-75 - Legal Opinions Issued by the Department Rule 006.05.06-005-gr-76 - Determination of Tax Due - Sourcing Transactions Rule 006.05.06-005-gr-77 - Reports, Returns, and Remittances Rule 006.05.06-005-gr-78 - Cash Basis Returns Rule 006.05.06-005-gr-79 - Persons Liable for Tax and Exemptions Rule 006.05.06-005-gr-80 - Record Keeping and Record Retention Rule 006.05.06-005-gr-81 - Assessments Rule 006.05.06-005-gr-81.1 - Refunds Rule 006.05.06-005-gr-81.2 - Administrative and Judicial Remedies Rule 006.05.06-005-gr-82 - Interest Accrued on Underpayments of Tax - Rate Rule 006.05.06-005-gr-83 - Overpayments and Refunds - Interest on Overpayments and Refunds Rule 006.05.06-005-gr-84 - Discount for Prompt Payment Rule 006.05.06-005-gr-85 - Penalties Rule 006.05.06-005-gr-86 - Bad Checks and Acceptance of Personal Checks Rule 006.05.06-005-gr-87 - Direct Payment to the State Rule 006.05.06-005-gr-88 - Transient Business Required to Post Bond Rule 006.05.06-005-gr-89 - Business Closure Rule 006.05.06-005-gr-90 - Wholesalers to Furnish List of Retailers Rule 006.05.06-005-gr-91 - Local Gross Receipts Taxes Rule 006.05.06-005-gr-92 - Rebates for Qualifying Purchases Rule 006.05.06-005-gr-93 - Bundled Transactions Rule 006.05.08-004-gr-1 - Effective Date:Rule 006.05.08-004-gr-2 - Purpose of the Rules:Rule 006.05.08-004-gr-3 - Definitions:Rule 006.05.08-004-gr-4 - Amount and Nature of Tax:Rule 006.05.08-004-gr-5 - Tax Imposed Upon Sale and Not Property - Interstate and Intrastate Sales:Rule 006.05.08-004-gr-6 - Services Subject to Tax-utilities - Public Services:Rule 006.05.08-004-gr-7 - Services Subject to Tax - Telephone Telecommunications and Related Services:Rule 006.05.08-004-gr-8 - Services Subject to Tax-lodging:Rule 006.05.08-004-gr-9 - Services Subject to Tax - Taxable Services:Rule 006.05.08-004-gr-9.1 - Services Subject to Tax - Television, Radio, and Video:Rule 006.05.08-004-gr-9.2 - Services Subject to Tax - Lawn Care and Landscaping:Rule 006.05.08-004-gr-9.3 - Services by Temporary or Leased Employees:Rule 006.05.08-004-gr-9.4 - Services Subject to Tax - Cleaning:Rule 006.05.08-004-gr-9.5 - Services Subject to Tax - Wrecker and Towing Services:Rule 006.05.08-004-gr-9.6 - Services Subject to Tax - Collection and Disposal of Solid Waste:Rule 006.05.08-004-gr-9.7 - Services Subject to Tax - Cleaning Parking Lots and Gutters:Rule 006.05.08-004-gr-9.8 - Services Subject to Tax - Dry Cleaning and Laundry Services; Industrial Laundry Services:Rule 006.05.08-004-gr-9.9 - Services Subject to Tax - Mini Warehouse and Self-storage Rental Services:Rule 006.05.08-004-gr-9.10 - Services Subject to Tax - Body Piercing, Tattooing, and Electrolysis:Rule 006.05.08-004-gr-9.11 - Services Subject to Tax - Pest Control Services:Rule 006.05.08-004-gr-9.12 - Services Subject to Tax - Security and Alarm Monitoring Services:Rule 006.05.08-004-gr-9.13 - Services Subject to Tax - Boat Storage and Docking:Rule 006.05.08-004-gr-9.14 - Services Subject to Tax - Furnishing Camping or Trailer Spaces:Rule 006.05.08-004-gr-9.15 - Services Subject to Tax - Locksmith Services:Rule 006.05.08-004-gr-9.16 - Services Subject to Tax - Pet Grooming and Kennel Services:Rule 006.05.08-004-gr-9.17 - Services Subject to Tax - Initial Installation:Rule 006.05.08-004-gr-9.18 - Labor Associated With the Initial Installation, Alteration, Addition, or Replacement of Machinery and Equipment That Qualifies for an Exemption From Tax as Machinery and Equipment Used in Manufacturing:Rule 006.05.08-004-gr-10 - Services Subject to Tax - Printing and Photography, Job Printers, Printers as Manufacturers:Rule 006.05.08-004-gr-10.1 - Mailing, Word Processing, and Data Processing Services:Rule 006.05.08-004-gr-30.1 - Exemptions From Tax - Repair of Commercial Jet Aircraft:

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