Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
- 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 006.05.22-001 - 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
- GROSS RECEIPTS TAX RULES
- COMPENSATING USE TAX RULES
- SPECIAL EXCISE TAX RULES
- Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
- 1998-1 - Comprehensive Corporation Income Tax Regulations
Disclaimer: These regulations may not be the most recent version. Arkansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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