Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
GROSS RECEIPTS TAX RULES

Current through Register Vol. 49, No. 9, September, 2024

Pursuant to the authority granted by Ark. Code Ann. §§ 26-18-301 and 26-52-105, the Director of the Arkansas Department of Finance and Administration promulgates the following rules for the purpose of facilitating compliance with the Arkansas Gross Receipts Act of 1941, as amended, and to facilitate the administration, enforcement, and collection of the tax.

-A-

ACCOUNTING METHODS - CASH BASIS ..........................................................	GR-78
ADMINISTRATIVE AND JUDICIAL REMEDIES ...................................................	GR-81.2
GR-89(E)
ADMISSION FEES ..........................................................................................	GR-11
ADMISSION TO ATHLETIC EVENTS .................................................................	GR-40
GR-11
ADVERTISING AGENCY ..................................................................................	GR-46
ADVERTISING SPACE IN NEWSPAPERS, EXEMPTION FROM TAX ......................	GR-48
ADVERTISING SERVICES, NONTAXABLE .........................................................	GR-46
ADVERTISING SUPPLEMENTS .........................................................................	GR-48(C)
AGRICULTURAL SEED - SALE OF ....................................................................	GR-43(D)
AGRICULTURAL, SALE OF CHEMICALS, FERTILIZER, LIMESTONE .....................	GR-45(A)
AIRCRAFT - INITIAL INSTALLATION ..............................................................	GR-9.17
AIRCRAFT - MAXIMUM TAX LIMITATION FOR LOCAL TAX ................................	GR-91
AIRCRAFT - REPAIR OF COMMERCIAL JET AIRCRAFT ......................................	GR-30.1
UT-9
AIRCRAFT - SALE OF .....................................................................................	GR-14
ALARM MONITORING SERVICES .....................................................................	GR-9.12
ALCOHOLIC BEVERAGE TAX ...........................................................................	GR-26
ALL TERRAIN VEHICLES .................................................................................	GR-12(A)
GR-51(B)
AMOUNT OF GROSS RECEIPTS TAX ................................................................	GR-4
AMENDED RETURNS ......................................................................................	GR-83(B)
AMOUNT OF USE TAX ....................................................................................	UT-4
AMUSEMENT MACHINES, COIN-OPERATED .....................................................	GR-16
ANNUAL EXCISE TAX FILING REPORTS ...........................................................	GR-77(C)
APPEAL NOTICE OF PROPOSED ASSESSMENT TO HEARING OFFICER ..............	GR-81.2(C)
APPLIANCES, INITIAL INSTALLATION .............................................................	GR-9.17
APPLIANCES - WARRANTY SALES ..................................................................	GR-18(F)
ARMORED CAR TRANSPORTATION SERVICE ...................................................	GR-9(C)
ASSESSMENTS ...............................................................................................	GR-81
ATHLETIC EVENTS, COLLEGES AND UNIVERSITIES .........................................	GR-40
AUTOMOBILE, CHART OF SHORT TERM RENTALS ...........................................	GR-20(H)
AUTOMOBILE, DAMAGED OR DESTROYED ......................................................	GR-13.1
AUTOMOBILE, INITIAL INSTALLATION ...........................................................	GR-9.17
AUTOMOBILE PARTS .....................................................................................	GR-29(E)
AUTOMOBILE PARTS REBUILDERS .................................................................	GR-65(A)
AUTOMOBILE STORAGE .................................................................................	GR-9(C)
AUTOMOBILES - EXEMPTIONS FOR ORGANIZATIONS &VETERANS .................	GR-34
AUTOMOBILES - LEASES AND RENTALS, LONG TERM ......................................	GR-20(D)
AUTOMOBILES - LONG-TERM RENTAL VEHICLE TAX .......................................	GR-4(B)
ET-7
AUTOMOBILES - MAXIMUM TAX LIMITATION FOR LOCAL TAX ........................	GR-91
AUTOMOBILES - SALES, TRADE-INS, WARRANTIES ........................................	GR-12
AUTOMOBILES - SALES OF $2,500 OR MORE..................................................	GR-12(B)
AUTOMOBILES - PRIVATE SALE, SALES TAX CREDIT .......................................	GR-12.1
GR-13
GR-9(E)
AUTOMOBILES - SHORT TERM RENTAL ...........................................................	GR-20(E)
ET-6

-B-

BAD CHECKS - PENALTY FOR ..........................................................................	GR-86
BAD DEBTS ....................................................................................................	GR-18(J)
BALING MATERIALS ........................................................................................	GR-43
BARGES - SALES AND REPAIR ..........................................................................	GR-52
BATTERIES, INITIAL INSTALLATION .................................................................	GR-9.17
GR-29
BEER - SELLERS REQUIRED TO COLLECT AND REMIT TAX ................................	GR-26
BICYCLES, INITIAL INSTALLATION ...................................................................	GR-9.17
BILLBOARD ADVERTISING - EXEMPTION FROM TAX .........................................	GR-48(E)
BOATS ...........................................................................................................	GR-15.1
GR-91(A)
BOATS, INITIAL INSTALLATION .......................................................................	GR-9.17
BOAT STORAGE AND DOCKING ........................................................................	GR-9.13
BODY PIERCING, TATTOOING, AND ELECTROLYSIS ..........................................	GR-9.10
BOND REQUIREMENTS - TRANSIENT BUSINESSES ............................................	GR-88
BUNDLED TRANSACTIONS ..............................................................................	GR-93
GR-7(B)
BUSINESS CLOSURE .......................................................................................	GR-89
BUSINESS CLOSURE, AVOIDANCE OF ..............................................................	GR-89(C)
BUYDOWNS ....................................................................................................	GR-18(H)

-C-

CABINETS .......................................................................................................	GR-21(E)
CABLE TELEVISION SERVICE ............................................................................	GR-9.1
CAMPING OR TRAILER SPACES ........................................................................	GR-9.14
CANCELLATION OF PERMIT .............................................................................	GR-73
CAR WASHES, COIN-OPERATED .......................................................................	GR-30(B)
CARPENTERS ...................................................................................................	GR-21(E)
CARPETING INSTALLATION ............................................................................	GR-21(E)
GR-21(B)
CASH BASIS RETURNS .....................................................................................	GR-78
CERTIFICATE OF INDEBTEDNESS (LIENS) - ISSUANCE OF ................................	GR-81.2(A)
CHARITABLE ORGANIZATIONS .........................................................................	GR-39
CHECKS, PERSONAL, REFUSAL TO ACCEPT .......................................................	GR-86
CHEMICALS USED IN AGRICULTURE-SALE OF ...................................................	GR-45(A)
CHEMICALS USED IN MANUFACTURING ...........................................................	GR-55.1
CHEMICALS USED IN POLLUTION CONTROL MACHINERY ..................................	GR-66
CHICKENS-SALE OF .........................................................................................	GR-42(A)
CHURCH SALES AND PURCHASES .....................................................................	GR-39
GR-49.1(C)
CLAIMS FOR REFUND ......................................................................................	GR-81.1
CLAIM FOR REBATE OF LOCAL TAX ..................................................................	GR-92
CITY, TOWN, OR COUNTY TAX .........................................................................	GR-91
CLEANING SERVICES .......................................................................................	GR-21(C)
GR-9.4
CLEANING SERVICES, PARKING LOTS AND GUTTERS ........................................	GR-9.7
CLOCKS, INITIAL INSTALLATION .....................................................................	GR-9.17
CLOSURE OF BUSINESS ..................................................................................	GR-89
COIN-OPERATED AMUSEMENT MACHINES ........................................................	GR-16
COIN-OPERATED CAR WASHES ........................................................................	GR-30(B)
COLLECTION AND REMITTANCE OF TAX, INTRASTATE SALE .............................	GR-5(B)
UT-5
COLLECTION OF TAX, CORPORATE OFFICIALS LIABLE ......................................	GR-79
COLLECTION OF TAX, SELLER'S AND PURCHASER'S RELIEF ...............................	GR-79(D)
COMMERCIALS - RADIO AND TELEVISION ........................................................	GR-23
COMMERCIAL/RESIDENTIAL MOVING TAX ........................................................	GR-4(B)
COMMON CARRIER, SELLER CONTRACTS TO DELIVER USING ...........................	GR-5
COMPUTATION OF TAX ....................................................................................	GR-71
COMPUTERS - HARDWARE; SOFTWARE; REPAIRS .............................................	GR-25
CONCRETE MIX TRUCKS ..................................................................................	GR-67
CONTRACTORS - CONTRACTS WITH U. S. GOVERNMENT ..................................	GR-47
CONTRACTORS - GENERAL INFORMATION .......................................................	GR-3(D)
CONTRACTORS REQUIRED TO COLLECT AND REMIT TAX .................................	GR-21
CONTRACTORS - SPECIAL RULES ....................................................................	UT-10
CONTRACTORS - EXEMPTION FROM TAX ..........................................................	GR-55(G)
CONTRACTORS - INCREASE IN TAX RATE .........................................................	GR-21.1
"CORE CHARGES" ............................................................................................	GR-29(E)
CORPORATIONS - OFFICERS' LIABILITY FOR TAX .............................................	GR-79(B)
COTTON - SALE OF..........................................................................................	GR-43(B)
COTTON GINNERS - MACHINERY AND EQUIPMENT ...........................................	GR-61
COTTON SEED - SALE OF.................................................................................	GR-43(C)
COUNTY GROSS RECEIPTS TAX ........................................................................	GR-91
COUPONS AND BUYDOWNS .............................................................................	GR-18(H)
COUPONS - RETAILER .....................................................................................	GR-18(H)
"COVER CHARGE" - BUSINESS SELLING INTOXICATING BEVERAGES .................	GR-26(B)
CREDIT - VEHICLE DESTROYED BY CATASTROPHIC EVENT ..............................	GR-13.1
CREDIT UNIONS - SALES TO ............................................................................	GR-70
CRUDE OIL - UNPROCESSED ............................................................................	GR-29(B)

-D-

DATA PROCESSING .........................................................................................	GR-10.1
DAIRY PRODUCTS-SALE OF .............................................................................	GR-42(C)
DEFINITIONS -
ADVERTISING AGENCY ..........................................................	GR-46(A)(1)
ADVERTISING SERVICES........................................................	GR-46(A)(2)
ADVERTISING SPACE.............................................................	GR-48(A)(2)
ADVERTISING SUPPLEMENT...................................................	GR-48(A)(3)
AGRICULTURAL .....................................................................	GR-43(E)
AGRICULTURAL CHEMICALS...................................................	GR-45(A)
ARTICLES OF COMMERCE ......................................................	GR-55(F)
BILLBOARD ADVERTISING SERVICES......................................	GR-48(A)
BUNDLED TRANSACTION .......................................................	GR-3(A)
.............................................................................................	GR-93(C)
CATALYST .............................................................................	GR-55.1(B)
.............................................................................................	GR-66(D)
CHARITABLE ORGANIZATION.................................................	GR-37(E)
CHEMICAL.............................................................................	GR-55.1(B)
CHEMICAL, POLLUTION CONTROL MACHINERY.......................	GR-66(D)
CHEMICALS, AGRICULTURAL..................................................	GR-45(A)
CLAIM FOR REFUND ..............................................................	GR-81.1(B)
COMMERCIAL JET AIRCRAFT..................................................	GR-30.1
COMMERCIAL PRODUCTION OF AGRICULTURAL PRODUCT......	GR-43(D)
COMMISSIONER ....................................................................	GR-3(B)
.............................................................................................	ET-3(B)
COMPUTER............................................................................	GR-25
CONSTRUCTION CONTRACT ..................................................	GR-21(A)
CONSUMER ...........................................................................	GR-3(C)
.............................................................................................	ET-3(B)
CONSUMPTION......................................................................	UT-3(B)
CONTRACTOR........................................................................	GR-3(D)
DATA PROCESSING................................................................	GR-10.1
DEPARTMENT........................................................................	GR-3(E)
.............................................................................................	ET-3(C)
DISPOSABLE MEDICAL EQUIPMENT........................................	GR-38.2
DISTRIBUTION ......................................................................	UT-3(D)
DOING BUSINESS AS .............................................................	GR-3(F)
DOMESTIC SEWAGE...............................................................	GR-9.6(B)
ELECTRIC DATA INTERCHANGE..............................................	GR-80(B)
ELECTRICAL APPLIANCES AND DEVICES.................................	GR-9.17(B)
ELEEMOSYNARY INSTITUTION ...............................................	GR-33(C)
ENGAGED IN BUSINESS FOR PROFIT......................................	GR-39(D)
ENGAGING IN BUSINESS........................................................	GR-3(F)
.............................................................................................	ET-3(E)
EXCISE TAX RULES, SPECIAL..................................................	ET-3
EQUIPMENT, MANUFACTURING..............................................	GR-55(F)
ESTABLISHED BUSINESS........................................................	GR-3(G)
EYEWEAR RETAILER..............................................................	GR-38.3(A)
FARM MACHINERY AND EQUIPMENT ......................................	GR-51(B)
FEEDSTUFFS .........................................................................	GR-45(C)
FLOORING.............................................................................	GR-9.17(B)
GOVERNMENTAL AGENCIES .......................................................	GR-33(A)
GROOMING, PET........................................................................	GR-9.16(A)
GROSS PROCEEDS/GROSS RECEIPTS..........................................	GR-3(H)
..............................................................................	ET-3(F)
GROSS PROCEEDS/GROSS RECEIPTS, AIRCRAFT ........................	GR-14(B)
GROSS PROCEEDS/GROSS RECEIPTS, EXAMPLES........................	GR-18
GROSS PROCEEDS/GROSS RECEIPTS, MOTOR VEHICLES ............	GR-12(B)
HAND TOOL ..............................................................................	GR-55(F)
HEAVY EQUIPMENT ...................................................................	GR-15.2(A)
HOSPITAL .................................................................................	GR-37(E)
HOUSEHOLD INCOME ................................................................	GR-6(B)
HOUSEHOLD APPLIANCES..........................................................	GR-9.17(B)
INCOME ....................................................................................	GR-6(B)
INITIAL INSTALLATION..............................................................	GR-9.17(B)
INTEGRAL, SALES FOR RESALE MANUFACTURERS.......................	GR-53(C)
ISOLATED SALE.........................................................................	GR-49(B)
KENNEL SERVICE.......................................................................	GR-9.16(A)
LANDSCAPING ...........................................................................	GR-9.2(C)
LAWN CARE...............................................................................	GR-9.2(C)
LICENSED MEDICAL PRACTITIONER...........................................	GR-38(B)
LIVESTOCK................................................................................	GR-42(B)
................................................................................	GR-45(C)
LONG-TERM LEASES ..................................................................	GR-20(B)
MACHINE, MACHINERY ..............................................................	GR-3(I)
MACHINE-SENSIBLE RECORD.....................................................	GR-80(B)
MACHINERY ..............................................................................	GR-55(F)
MANUFACTURED HOME .............................................................	GR-15(A)
MANUFACTURING......................................................................	GR-55(F)
METER AND ROUTE DELIVERY ...................................................	GR-91(B)
MOBILE HOME...........................................................................	GR-15(A)
MOTOR VEHICLE .......................................................................	GR-91(A)
ET-3(H)
MODULAR HOME .......................................................................	GR-15(A)
MOLD........................................................................................	GR-56(F)
MULTIPLE COPIES .....................................................................	GR-10.1(A)
NEWSPAPER..............................................................................	GR-48(A)
NON-PROFIT (HOSPITAL OR SANITARIUM) .................................	GR-37(E)
OPTICIAN, INDEPENDENT..........................................................	GR-38.3(A)
PERSON ....................................................................................	GR-3(J)
....................................................................................	ET-3(I)
PEST.........................................................................................	GR-9.11(B)
PEST CONTROL SERVICE ...........................................................	GR-9.11(B)
PET...........................................................................................	GR 9.16(A)
PHYSICIAN ................................................................................	GR-38(B)
PREPAID CALLING SERVICE .......................................................	GR-7.2(B)
PREPAID WIRELESS CALLING SERVICE.......................................	GR-7.2(B)
PREPARED FOOD.......................................................................	GR-3(K)
PRESCRIPTION .......................................................................	GR-38(B)
PROMOTER .............................................................................	GR-49.1(D)
PUBLIC INSTITUTION ..............................................................	GR-33(B)
PUBLICATION..........................................................................	GR-48(A)
PURCHASER ............................................................................	UT-3(G)
REAGENT ................................................................................	GR-55.1(B)
...............................................................................................	GR-66(D)
RECOGNIZABLE, SALE FOR RESALE, MANUFACTURERS .............	GR-53(C)
REGULAR SUBSCRIPTION.........................................................	GR-48(A)
REPAIR (HOSPITAL OR SANITARIUM).......................................	GR-37(E)
RESIDENTIAL (LAWN CARE).....................................................	GR-9.2(C)
RETAILER'S PERMIT.................................................................	GR-3(L)
SALE .......................................................................................	GR-3(M)
...............................................................................................	UT-3(H)
...............................................................................................	ET-3(J)
SALES TAX ..............................................................................	GR-3(O)
SANITARIUM ...........................................................................	GR-37(E)
SELLER....................................................................................	GR-3(P)
SHORT-TERM RENTAL..............................................................	GR-20(B)
...............................................................................................	ET-3(K)
SINGLE TRANSACTION.............................................................	GR-92
SOLID WASTE .........................................................................	GR-9.6(B)
SOLUTION...............................................................................	GR-55.1(B)
...............................................................................................	GR-66(D)
SPECIAL EVENT.......................................................................	GR-49.1(D)
SPECIAL EXCISE TAX RULES.....................................................	ET-3
SPECIAL EVENT VENDOR .........................................................	GR-49.1(D)
STORAGE ................................................................................	UT-3(J)
TANGIBLE PERSONAL PROPERTY..............................................	GR-3(Q)
...............................................................................................	ET-3(L)
TAXPAYER...............................................................................	GR-3(R)
...............................................................................................	ET-3(M)
TOURIST ATTRACTION ............................................................	GR-4(B)
TRANSIENT GUESTS ................................................................	GR-8(B)
TRANSPORTATION EQUIPMENT ...............................................	GR-3(S)
VEHICLE..................................................................................	GR-20(B)
...............................................................................................	GR-9.5(B)
VEHICLE LEASING....................................................................	GR-20(D)
VOLUNTEER FIRE DEPARTMENT...............................................	GR-31.1(C)
USE.........................................................................................	UT-3(K)
VENDOR..................................................................................	GR-3(P)
...............................................................................................	UT-3(L)
VIDEO SERVICES.....................................................................	GR-9.1(D)
WATERCRAFT..........................................................................	GR-91(A)
WORD PROCESSING ................................................................	GR-10.1(A)
WRECKER AND TOWING SERVICES ..........................................	GR-9.5(B)
DELIVERY CHARGES ......................................................................................	GR-18(A)
DIES ............................................................................................................	GR-56(F)
DIRECT PAY PERMIT HOLDERS ......................................................................	GR-87
GR-91(C)
GR-92
DISCONTINUANCE OF BUSINESS - SURRENDER OF PERMIT ............................	GR-72(D)
DISCOUNT FOR PROMPT PAYMENT ................................................................	GR-84(A)
DOCKING AND BOAT STORAGE ......................................................................	GR-9.13
DROP SHIPMENTS, TAX IMPOSED ON SALE ....................................................	GR-5(D)
DROP SHIPMENTS, SALE FOR RESALE ............................................................	GR-53(H)
DRUGS, PRESCRIPTION .................................................................................	GR-38
DRY CLEANING AND LAUNDRY.......................................................................	GR-9.8
DURABLE MEDICAL EQUIPMENT.....................................................................	GR-38.2

-E-

EFFECTIVE DATE OF THIS RULE .....................................................................	GR-1
UT-1, ET-1
EGG PROCESSING - MACHINERY AND EQUIPMENT .........................................	GR-64
ELECTRONIC FUNDS TRANSFER .....................................................................	GR-77(D-F)
ELECTRONIC FUNDS TRANSFER, PENALTY .....................................................	GR-85(F)
ELECTRICAL CONTRACTORS ..........................................................................	GR-21(E)
ELECTRICAL APPLIANCES AND DEVICES, INITIAL INSTALLATION ....................	GR-9.17
ELECTRICAL EQUIPMENT INSTALLATION IN BUILDING ...................................	GR-21(B)
ELECTROLYSIS ..............................................................................................	GR-9.10
ENGINEERING INSTRUMENTS, INITIAL INSTALLATION ...................................	GR-9.17
ENTRANCE FEES - BUSINESS SELLING INTOXICATING BEVERAGES .................	GR-26(B)
EQUIPMENT, HEAVY, SALES OF ......................................................................	GR-15.2
EXCISE TAX FILING, MONTHLY ......................................................................	GR-77(A)
EXCISE TAX FILING, QUARTERLY ...................................................................	GR-77(B)
EXCISE TAX FILING, ANNUALLY .....................................................................	GR-77(C)
EXCISE TAX RULES, SPECIAL .........................................................................	ET-1 - ET-8
EXEMPTION CERTIFICATES ............................................................................	GR-79(F)
EXEMPTIONS FROM TAX -
ADMISSION FEES TO FAIRS AND RODEOS................................	GR-40(A)
ADMISSION TO ATHLETIC EVENTS...........................................	GR-40
ADVERTISING SPACE IN NEWSPAPERS.....................................	GR-48(C)
AGRICULTURAL CHEMICALS AND FERTILIZERS.........................	GR-45(A)
AGRICULTURAL SEED ..............................................................	GR-43(D)
AIRCRAFT (UNDER $2,000) ......................................................	GR-14(A)
AIRCRAFT, REPAIR OF COMMERCIAL JET..................................	GR-30.1
AIRCRAFT, REFURBISHING OR MODIFICATION.........................	UT-9(B)
AMERICAN RED CROSS ............................................................	GR-31
ARKANSAS 4-H FOUNDATION...................................................	GR-31
ARKANSAS COUNTRY MUSIC HALL OF FAME BOARD .................	GR-31
ARKANSAS FUTURE FARMERS OF AMERICA FOUNDATION.........	GR-31
ARKANSAS SYMPHONY ORCHESTRA, INC..................................	GR-31
AUTOMOBILE DEALERS............................................................	GR-13
AUTOMOBILE DETAIL SERVICES.................................................	GR-30(G)
AUTOMOBILE, PURCHASE BY SPECIFIC INDIVIDUALS
AND ORGANIZATIONS ..........................................................	GR-34
BARGES, VESSELS, AND TOWBOATS...........................................	GR-52
BILLBOARD ADVERTISING .........................................................	GR-48(E)
BOY SCOUTS OF AMERICA.........................................................	GR-31
BOY'S CLUBS OF AMERICA.........................................................	GR-31
CAMP ROBINSON CANTEEN SALES .............................................	GR-31
CERTIFICATES...........................................................................	GR-79(F)
CHARITABLE ASSOCIATIONS, SPECIFICALLY LISTED...................	GR-31
GR-39
CHEMICALS, AGRICULTURAL......................................................	GR-45(A)
CHEMICALS USED IN MANUFACTURING......................................	GR-55.1
CHEMICALS, POLLUTION CONTROL............................................	GR-66(D)
CHICKENS, BABY .......................................................................	GR-42(A)
CHILDREN'S HOMES ..................................................................	GR-31
CHRISTMAS TREES....................................................................	GR-41(A)
CHURCH SALES .........................................................................	GR-39
CLOCK REPAIR ..........................................................................	GR-30(C)
COIN-OPERATED CAR WASHES ..................................................	GR-30(B)
COMMERCIAL JET AIRCRAFT......................................................	GR-30.1
CONSTRUCTION - SPECIFIC BUSINESSES...................................	GR-21
"CORE CHARGES" - (AUTOMOBILE PARTS) .................................	GR-29(E)
COTTON AND COTTON SEED .....................................................	GR-43(B)
COTTON GIN BALING MATERIALS ..............................................	GR-43
COTTON GINNERS.....................................................................	GR-61(A)
CRUDE OIL, UNPROCESSED .......................................................	GR-29(B)
DAIRY PRODUCTS .....................................................................	GR-42(C)
DIES AND MOLDS......................................................................	GR-56
DISASTER RELIEF ITEMS AND SERVICES....................................	GR-31
EGG PROCESSING......................................................................	GR-64(A)
ELECTRICITY - LOW INCOME USERS ..........................................	GR-6(B)
FARM EQUIPMENT AND MACHINERY ..........................................	GR-51
FARM PRODUCTS, RAW, GROWN IN ARKANSAS..........................	GR-41
FEDERAL CREDIT CARDS ...........................................................	GR-47.1
FERTILIZER, AGRICULTURAL......................................................	GR-45
FISH (DOMESTICATED)..............................................................	GR-42(B)
FOOD SOLD IN PUBLIC SCHOOL CAFETERIAS
AND LUNCHROOMS ..............................................................	GR-35
FOOD STAMP PURCHASES..........................................................	GR-28
FOODSTUFFS SOLD TO GOVERNMENTAL AGENCIES AND
NON PROFIT FOOD DISTRIBUTION AGENCIES.......................	GR-33
FORT SMITH CLEARING HOUSE..................................................	GR-31
4-H CLUBS.................................................................................	GR-31
FUEL OIL, MOTOR FUEL, MOTOR OIL, LUBRICANT & CRUDE OIL.	GR-29
FFA CLUBS ................................................................................	GR-31
GIRL SCOUTS OF AMERICA........................................................	GR-31
GIRL'S CLUBS OF AMERICA.......................................................	GR-31
HABITAT FOR HUMANITY..........................................................	GR-31
HATCHING OF POULTRY ...........................................................	GR-63
HEIFER PROJECT INTERNATIONAL, INC ....................................	GR-31
HOSPITALS AND SANITARIUMS.................................................	GR-37
HUMANE SOCIETIES .................................................................	GR-31
INDUSTRIAL METAL ROLLERS ...................................................	GR-30(F)
INVENTORY DONATED TO DISASTER RELIEF SERVICES.............	GR-31
INITIAL INSTALLATION OF EXEMPT PROPERTY .........................	GR-9.17(C)
INITIAL INSTALLATION IN NEW CONSTRUCTION ......................	GR-9.17(C)
INITIAL INSTALLATION OF NONMECHANICAL, PASSIVE
OR MANUALLY OPERATED COMPONENTS .............................	GR-9.17(C)
INSULIN AND TEST STRIPS.......................................................	GR-38.1
INSTRUCTIONAL MATERIALS ....................................................	GR-69
INTERNATIONAL REGISTRATION PLAN, LEASED VEHICLES ........	GR-20(D)
INTERSTATE AND INTRASTATE SALES.......................................	GR-5
ISOLATED SALES......................................................................	GR-49
LABOR & REPAIR SERVICES ......................................................	GR-30
LABOR & REPAIR SERVICES, COMMERCIAL JET AIRCRAFT..........	GR-30.1
LIVESTOCK...............................................................................	GR-42(B)
LIVESTOCK AND POULTRY FEEDSTUFFS....................................	GR-45(B)
LIVESTOCK REPRODUCTION EQUIPMENT..................................	GR-51.1
LUMBER MILLS .........................................................................	GR-67(B)
MANUFACTURED HOMES...........................................................	GR-15
MANUFACTURER - SEE MANUFACTURING EXEMPTIONS
MEDICARE & MEDICAID MEDICAL EQUIPMENT..........................	GR-36
MINING AND QUARRYING.........................................................	GR-59
MOBILE HOMES........................................................................	GR-15
MOLDS & DIES .........................................................................	GR-56
MOTION PICTURE RENTAL OF EQUIPMENT................................	GR-31
MOTOR FUEL............................................................................	GR-29(A)
MOTOR VEHICLES - SEE AUTOMOBILES
MUNICIPAL TRANSPORTATION MOTOR FUEL.............................	GR-29(C)
NEWSPAPER PUBLISHERS .........................................................	GR-56.2
NEWSPAPERS ...........................................................................	GR-48
NONPROFIT FOOD DISTRIBUTION AGENCIES............................	GR-33
OIL AND GAS REFINING/WELLS ...............................................	GR-57
ORPHAN'S HOMES ....................................................................	GR-31
OPHTHALMOLOGISTS, OPTOMETRISTS, OPTICIANS,
AND EYEWEAR RETAILERS.....................................................	GR-38.3
OXYGEN ...................................................................................	GR-38(E)
PACKAGING MATERIALS............................................................	GR-53(C)
PETROLEUM PRODUCTS...........................................................	GR-29(D)
POET'S ROUNDTABLE OF ARKANSAS .........................................	GR-31
POLLUTION CONTROL MACHINERY ...........................................	GR-66
POULTRY AND LIVESTOCK FEED MANUFACTURERS....................	GR-62(A)
POULTRY GROW-OUT HOUSES..................................................	GR-51(B)
POULTRY HATCHING FACILITIES...............................................	GR-63(A)
POULTRY PROCESSORS ...........................................................	GR-64
POULTRY PRODUCTS...............................................................	GR-42(D)
PRESCRIPTION DRUGS & OXYGEN ............................................	GR-38
PRINTERS ...............................................................................	GR-56.1
PROOF REQUIREMENTS...........................................................	GR-79(E)
PUBLIC HOUSING AUTHORITIES ...............................................	GR-31
PURCHASERS, RELIEF FROM CERTAIN LIABILITY.......................	GR-79(D)
RAILROAD CARS AND EQUIPMENT - PARTS AND REPAIR............	GR-30(D)
...............................................................................................	GR-52
...............................................................................................	UT-9
REGIONAL AIRPORT AUTHORITIES ...........................................	GR-31
REGIONAL WATER DISTRIBUTION DISTRICTS...........................	GR-31
RESTAURANT SUPPLIES...........................................................	GR-53(D)
RICE, SOYBEANS, & GRAIN DRYING ..........................................	GR-60
SALE FOR RESALE - SEE SALES FOR RESALE
SALVATION ARMY....................................................................	GR-31
SAWMILLS...............................................................................	GR-67(B)
SEPTIC TANK CLEANING ..........................................................	GR-9.6(C)
SELLERS, RELIEF FROM CERTAIN LIABILITY..............................	GR-79(D)
SEWER SERVICES ....................................................................	GR-9.6(C)
SCHOOL CAFETERIAS, SALES OF FOOD, GENERALLY..................	GR-35
SERVICES BY TEMPORARY OR LEASED EMPLOYEES ...................	GR-9.3
SUBSCRIPTIONS......................................................................	GR-48
TELEPHONE REPAIR ................................................................	GR-30(E)
TEXTBOOKS ............................................................................	GR-69
TIMBER HARVEST EQUIPMENT..................................................	GR-51
TIMBER PRODUCTION (AGRICULTURAL CHEMICALS) .................	GR-45(A)
TIMBER PRODUCTION (SEEDLINGS)..........................................	GR-43(D)
TOMATO TWINE......................................................................	GR-43(A)
TOWBOATS .............................................................................	GR-52
UNITED STATES GOVERNMENT ................................................	GR-47
USED PROPERTY .....................................................................	GR-50
VESSELS, BARGES AND TOWBOATS - REPAIRS ..........................	GR-52
VOLUNTEER FIRE DEPARTMENTS..............................................	GR-31.1
WATCH REPAIR.......................................................................	GR-30(C)
WIC PROGRAM PURCHASES ......................................................	GR-28
EXTENDED WARRANTIES ...............................................................................	GR-9(E)
EYEWEAR RETAILERS ....................................................................................	GR-38.3

-F-

FACSIMILES ................................................................................................	GR-7.1
FAILURE TO FILE PENALTY .............................................................................	GR-85(C)
FAILURE TO PAY PENALTY ..............................................................................	GR-85(D)
FAIRS - ADMISSION FEES ...............................................................................	GR-40(A)
FARM EQUIPMENT AND MACHINERY .............................................................	GR-51
FARM MACHINERY AND IMPLEMENTS, INITIAL INSTALLATION .......................	GR-9.17
FARM PRODUCTS, RAW, GROWN IN ARKANSAS, EXEMPTION .........................	GR-41
FAX TRANSMISSIONS...........................................................................	GR-7.1
FEDERAL CREDIT CARD PURCHASES .............................................................	GR-47.1
FEDERAL GOVERNMENT, SALES TO ...............................................................	GR-47
FEEDSTUFFS - LIVESTOCK AND POULTRY ......................................................	GR-45(C)
FERTILIZER USED IN AGRICULTURE - SALE OF ..............................................	GR-45(A)
FILING STATUS, MONTHLY, QUARTERLY, ANNUALLY, PREPAY, EFT ................	GR-77
FILMS - RETAIL SALES OF.............................................................................	GR-23
FINAL ASSESSMENT......................................................................................	GR-81.2(A)
FIRE PROTECTION EQUIPMENT/ EMERGENCY EQUIPMENT EXAMPLES ............	GR-31.1(E)
FISH (DOMESTICATED) - SALE OF .................................................................	GR-42(B)
FLORISTS ....................................................................................................	GR-17
GR-41(C)
FLOORING, INITIAL INSTALLATION ..............................................................	GR-9.17
FLOORING, CARPETING ................................................................................	GR-21(B)
GR-21(E)
FOOD AND FOOD INGREDIENTS ...................................................................	GR-4(A)(2)
FOOD STAMP PURCHASES ............................................................................	GR-28
FOOD SOLD IN PUBLIC SCHOOL CAFETERIAS &LUNCHROOMS ......................	GR-35(C)
FOODSTUFFS SOLD TO GOVERNMENTAL AGENCIES EXEMPTION FROM TAX ...	GR-33
FRAUD PENALTY ...........................................................................................	GR-85(B)
FUEL OIL - NOT EXEMPT FROM TAX ..............................................................	GR-29(A)
FUNERAL CONTRACTS, PREPAID ...................................................................	GR-22(E)
FUNERAL DIRECTORS AND FUNERAL HOMES .................................................	GR-22
FUNDRAISING &OTHER INFREQUENT SALES, SPECIAL RULES .......................	GR-49
FUR STORAGE ..............................................................................................	GR-9(C)
FURNITURE, INITIAL INSTALLATION .............................................................	GR-9.17

-G-

GARAGE DOOR CONTRACTORS ......................................................................	GR-21(E)
GARBAGE SERVICES ......................................................................................	GR-9.6
GAS WELLS - APPLICABILITY OF TAX .............................................................	GR-57
GRAIN DRYING - MACHINERY AND EQUIPMENT ..............................................	GR-60
GRASS SOD .................................................................................................	GR-41(B)
GR-51
GROSS RECEIPTS TAX, AMOUNT AND NATURE ................................................	GR-4
GROSS PROCEEDS/GROSS RECEIPTS, EXAMPLES .............................................	GR-18
GUTTER, CLEANING .......................................................................................	GR-9.7

-H-

HARDWARE, COMPUTER ................................................................................	GR-25
HEARINGS, ADMINISTRATIVE ........................................................................	GR-81.2(B)
HEARINGS, ADMINISTRATIVE, BUSINESS CLOSURE ........................................	GR-89(C)&(E)
HEALTH CLUB DUES AND FEES .......................................................................	GR-9(D)
GR-11(C)
HEATING AND AIR CONTRACTORS .................................................................	GR-21(E)
HEAVY EQUIPMENT, SALES OF.......................................................................	GR-15.2
HOME WARRANTY .........................................................................................	GR-9(E)
HOSPITALS - SALES TO .................................................................................	GR-37
HOT CHECKS ...............................................................................................	GR-86
HOTELS, MOTELS, &OTHER LODGING SERVICES ............................................	GR-8
HOUSE TRAILERS, SALES OF..........................................................................	GR-15
HOUSEHOLD APPLIANCES, INITIAL INSTALLATION ..........................................	GR-9.17

-I-

INITIAL INSTALLATION ................................................................................	GR-9.17
INSTALLATION CHARGES ..............................................................................	GR-18(C)
GR-9
GR-7
INSUFFICIENT FUND CHECKS - PENALTY FOR ...............................................	GR-86
INSULIN AND TEST STRIPS...........................................................................	GR-38.1
INSTALLMENT PAYMENT AGREEMENTS .........................................................	GR-89(D)
INSTRUCTIONAL MATERIAL ..........................................................................	GR-69
INTEREST - UNDERPAYMENTS ......................................................................	GR-82
INTEREST - OVERPAYMENTS AND REFUNDS .................................................	GR-83
INTERNATIONAL REGISTRATION PLAN .........................................................	ET-7(C)
INTERSCHOLASTIC ACTIVITIES - ADMISSION TO ..........................................	GR-40(B)
INTERSTATE AND INTRASTATE SALES ..........................................................	GR-5
INTOXICATING BEVERAGES TAX ...................................................................	GR-26
INTRASTATE SALES ......................................................................................	GR-5(B)
IRRIGATION EQUIPMENT ..............................................................................	GR-51
ISOLATED SALES ..........................................................................................	GR-49
ISOLATED SALES, EXCEPTIONS .....................................................................	GR-49.1

-J-

JANITORIAL SERVICES ..................................................................................	GR-21(C)
GR-9.4
JEWELRY, INITIAL INSTALLATION ..................................................................	GR-9.17
JOB PRINTERS - REQUIRED TO COLLECT AND REMIT TAX ..............................	GR-10
JOBBERS - REQUIRED TO COLLECT AND REMIT TAX .......................................	GR-27

-K-

KENNEL SERVICES ...........................................................................................

GR-9.16

-L-

LABOR SERVICES - EXEMPTIONS FROM TAX ................................................	GR-30(A)
LABOR - TEMPORARY OR LEASED EMPLOYEES ............................................	GR-9.3
LATE PAYMENT PENALTY ............................................................................	GR-85(D)
LAWN CARE AND LANDSCAPING .................................................................	GR-9.2
LAUNDRY SERVICES AND INDUSTRIAL LAUNDRY SERVICES .........................	GR-9.8
LEASED OR RENTED PROPERTY - REPAIR PARTS .........................................	GR-53(E)
LEASES AND RENTALS ................................................................................	GR-20
LEASES AND RENTALS, SOURCING ..............................................................	GR-76(E)
LEGAL OPINIONS ........................................................................................	GR-75
LIABILITY FOR TAX - SELLERS ....................................................................	GR-71(D)
LIEN (CERTIFICATE OF INDEBTEDNESS) .....................................................	GR-81.2(A)
LIMESTONE USED IN AGRICULTURE - SALE OF ............................................	GR-45(A)
LIQUOR - SELLERS REQUIRED TO COLLECT AND REMIT TAX .......................	GR-26
LIQUOR PERMIT RENEWAL, PAYMENT OF TAX .............................................	GR-26(A)
LIVESTOCK FEED MANUFACTURING ............................................................	GR-62
LIVESTOCK FEEDSTUFFS ............................................................................	GR-45(B)
LIVESTOCK, SALE OF ..................................................................................	GR-42(B)
LOCAL GROSS RECEIPTS TAX ......................................................................	GR-91
LOCAL USE TAX ..........................................................................................	UT-11
LOCKSMITH SERVICES, TAXABLE ................................................................	GR-9.15
LODGING SERVICES TAXABLE .....................................................................	GR-8
LONG-TERM RENTALS .................................................................................	GR-20
ET-4
ET-7
LOW INCOME RESIDENTIAL UTILITY CUSTOMER TAX EXEMPTION ...............	GR-6(B)
LUBRICANTS SUBJECT TO TAX ....................................................................	GR-29(A)

-M-

MACHINERY - USED IN MANUFACTURING
(SEE ALSO MANUFACTURING EXEMPTIONS) ........................................	GR-55
MACHINERY, INITIAL INSTALLATION .............................................................	GR-9.17
MAGAZINE SUBSCRIPTIONS, SALES OF ..........................................................	GR-48(F)
MAGAZINE, NON SUBSCRIPTION, SALES OF ...................................................	GR-48(G)
MAILING SERVICE .........................................................................................	GR-10.1
MAINTENANCE AGREEMENTS .........................................................................	GR-9(E)
MANUFACTURED HOMES, MODULAR HOMES, &MOBILE HOMES .....................	GR-15
MANUFACTURED HOMES, MODULAR HOMES, MAXIMUM LIMITATION OF LOCAL GROSS RECEIPTS TAXES ........................................................	GR-91
MANUFACTURERS - SALES FOR RESALE .........................................................	GR-53(C)
MANUFACTURING EXEMPTIONS -
AUTOMOBILE PARTS REBUILDERS...........................................	GR-65
CHEMICALS ............................................................................	GR-55.1
..............................................................................................	GR-66(D)
CONCRETE MIXERS.................................................................	GR-67
COTTON GINNERS..................................................................	GR-61(A)
DIES AND MOLDS...................................................................	GR-56
EGG PROCESSING...................................................................	GR-64(A)
FUEL......................................................................................	GR-32
HATCHING OF POULTRY .........................................................	GR-63(A)
LABOR ...................................................................................	GR-9.18
MINING AND QUARRYING.......................................................	GR-59
NEWSPAPER PUBLISHING .......................................................	GR-48(H)
..............................................................................................	GR-56.2
OIL AND GAS..........................................................................	GR-57
POLLUTION CONTROL MACHINERY .........................................	GR-66
POULTRY AND LIVESTOCK FEED .............................................	GR-62(A)
POULTRY PROCESSORS ..........................................................	GR-64
PRINTERS ..............................................................................	GR-56.1
REFINING...............................................................................	GR-57
RICE, SOYBEANS, & GRAIN DRYING ........................................	GR-60(A)
SAW MILL ..............................................................................	GR-67(B)
STEEL MILLS ..........................................................................	GR-32(A)
TIRE RETREADERS .................................................................	GR-65
MANUFACTURING PLANTS OR FACILITIES - EXPANSION OF ...........................	GR-55(C)
MANUFACTURING PLANTS OR FACILITIES - NEW ..........................................	GR-55(B)
MANUFACTURING REPAIR OF EXEMPT MACHINERY .......................................	GR-9.18(D)
MANUFACTURING UTILITIES ........................................................................	GR-4(A)(1)
MAXIMUM TAX LIMITATION ..........................................................................	GR-91(A)
MECHANICAL GAMES ....................................................................................	GR-16
MECHANICAL TOOLS, INITIAL INSTALLATION ...............................................	GR-9.17
MEDICAL AND SURGICAL INSTRUMENTS, INITIAL INSTALLATION ..................	GR-9.17
MEDICARE AND MEDICAID - PERSONS ELIGIBLE FOR
EXEMPTIONS FROM TAX ....................................................................	GR-36
MEMBERSHIP DUES - EXEMPT FROM TAX ......................................................	GR-11(B)
MEMBERSHIP FEES ......................................................................................	GR-18(G)
METER AND ROUTE ......................................................................................	GR-91(B)
MINI WAREHOUSE SERVICES ........................................................................	GR-9.9
MINING AND QUARRYING - MACHINERY AND EQUIPMENT .............................	GR-59
MIXED DRINK PERMIT HOLDERS...................................................................	GR-26
MOBILE HOMES, MODULAR HOMES &MANUFACTURED HOMES .....................	GR-15
MOLDS .........................................................................................................	GR-56
MOPEDS .......................................................................................................	GR-12
MONTHLY EXCISE TAX FILING ......................................................................	GR-77(A)
MOTOR FUEL - EXEMPTIONS FROM TAX ........................................................	GR-29
MOTOR OIL - NOT EXEMPT FROM TAX ..........................................................	GR-29(A)
MOTOR VEHICLES - SEE AUTOMOBILES
MOTOR VEHICLES - SUBJECT TO REGISTRATION NOT
EXEMPT AS FARM MACHINERY .........................................................	GR-51(B)
MOTOR VEHICLES, INITIAL INSTALLATION .................................................	GR-9.17
MOTORCYCLES AND MOTORBIKES ..............................................................	GR-12
MOTORS, ALL KINDS, INITIAL INSTALLATION .............................................	GR-9.17
MOVING - RESIDENTIAL, CHART .................................................................	GR-20(H)
MOVING TAX, COMMERCIAL/RESIDENTIAL ..................................................	ET-4(D)
MUNICIPAL GROSS RECEIPTS TAX ..............................................................	GR-91
MUNICIPALITIES TAX EXEMPTION ON MOTOR VEHICLES .............................	GR-34(E)

-N-

NATURAL GAS ...............................................................................................	GR-32
GR-57
NEGLIGENCE - PENALTY ................................................................................	GR-85(A)
NEWSPAPER PUBLISHERS ..............................................................................	GR-56.2
NEWSPAPERS ................................................................................................	GR-48
NOTICE OF PROPOSED ASSESSMENT .............................................................	GR-81
NOTICE OF PROPOSED ASSESSMENT .............................................................	GR-81.2
NOTICE OF UNPAID OR UNFILED TAX ............................................................	GR-89(B)

-O-

OIL AND GAS - EXTRACTING AND REFINING .................................................	GR-57
OIL WELLS - APPLICABILITY OF TAX .............................................................	GR-57
OFFICE MACHINES AND EQUIPMENT, INITIAL INSTALLATION ........................	GR-9.17
OPINIONS ....................................................................................................	GR-75
OPHTHALMOLOGISTS, OPTOMETRISTS AND OPTICIANS ................................	GR-38.3
ORPHAN'S HOMES - EXEMPTION FROM TAX ..................................................	GR-31
OVERPAYMENTS AND REFUNDS ....................................................................	GR-83
OXYGEN, SALES OF ......................................................................................	GR-38

-P-

PACKAGING MATERIALS ..................................................................................	GR-53(C)
PAPER PRODUCTS - RESTAURANTS .................................................................	GR-53(D)
PARKING LOTS, CLEANING ..............................................................................	GR-9.7
PAWNBROKERS ...............................................................................................	GR-19
PAYMENT - MADE DIRECTLY TO THE STATE .....................................................	GR-87
PAYMENT - MUST ACCOMPANY THE RETURN ....................................................	GR-77
UT-7
PAYMENT PLAN ...............................................................................................	GR-89(A)&(D)
PENALTIES ......................................................................................................	GR-85
PENALTIES - BAD CHECKS ...............................................................................	GR-86
PENALTY ON LATE PAYMENT ........................................................................ PERMITS ......................................................................................................	GR-85 GR-72
PERMIT, AUTOMATIC EXPIRATION ................................................................	GR-73
PERMIT, CONTRACTOR - TAXABLE AND NONTAXABLE ..................................	GR-21(F)
PERSONS LIABLE FOR TAX AND EXEMPTIONS ...............................................	GR-79
PERSONAL CHECKS, REFUSAL TO ACCEPT .....................................................	GR-86
PERSONAL LIABILITY OF CORPORATE OFFICER .............................................	GR-79(B)
PERSONAL PROPERTY, TANGIBLE, SALE OF ...................................................	GR-5(A)
PEST CONTROL SERVICES ............................................................................	GR-9.11
PET GROOMING AND KENNEL SERVICES .......................................................	GR-9.16
PETROLEUM PRODUCTS - SALES TO VESSELS, BARGES, COMMERCIAL WATERCRAFT, RAILROADS ...........................................	GR-29(D)
PHOTOGRAPHY SERVICES SUBJECT TO TAX ..................................................	GR-10(D)
PINBALL MACHINES ......................................................................................	GR-16
PLUMBING ...................................................................................................	GR-21(E)
POET'S ROUNDTABLE OF ARKANSAS - EXEMPTION FROM TAX .......................	GR-31
POLLUTION CONTROL MACHINERY OR EQUIPMENT ......................................	GR-66
POOL CLEANING AND SERVICING .................................................................	GR-9(C)
POSTAGE STAMPS ........................................................................................	GR-11.1
POULTRY FEED MANUFACTURING .................................................................	GR-62
POULTRY FEEDSTUFFS .................................................................................	GR-45(B)
POULTRY GROW-OUT HOUSES ......................................................................	GR-51(B)
POULTRY HATCHING ....................................................................................	GR-63
POULTRY PROCESSORS ................................................................................	GR-64
POULTRY PRODUCTS - SALE OF ....................................................................	GR-42(D)
PREPAID TELEPHONE CALLING CARDS ..........................................................	GR-7.2
PREPAID FUNERAL CONTRACTS ....................................................................	GR-22(E)
PREPAID WIRELESS CALLING SERVICE ..........................................................	GR-7.2
PREPAYMENT OF SALES TAX .........................................................................	GR-77(D)
PREPAYMENT PENALTY .................................................................................	GR-85(G)
PREPARER OF GOODS - REQUIREMENTS FOR "SALE FOR RESALE" EXEMPTION .........................................................................	GR-53(C)
PRESCRIPTION DRUGS, SALE OF ...................................................................	GR-38
PRINTERS - MANUFACTURER'S EXEMPTION ..................................................	GR-56.1
PRINTERS - REQUIRED TO COLLECT AND REMIT TAX ....................................	GR-10(B)
PRINTERS AS MANUFACTURERS ....................................................................	GR-10(C)
PRINTING SERVICES SUBJECT TO TAX ..........................................................	GR-10(A)
PRIVATE CLUB PERMIT HOLDERS ..................................................................	GR-11(C)
GR-26
PROCESSORS - SALES FOR RESALE ...............................................................	GR-53(C)
PRODUCERS OF RADIO &TELEVISION TAPES &FILMS REQUIRED TO COLLECT TAX ..............................................................	GR-23
PROMPT PAYMENT - DISCOUNT FOR .............................................................	GR-84(A)
PROPERTY, SALES OF USED..........................................................................	GR-18(B)
GR-50
PROSTHETIC DEVICES ..................................................................................	GR-38.2
PROTEST ASSESSMENT ................................................................................	GR-81
PUBLIC HOUSING AUTHORITIES - EXEMPTION FROM TAX .............................	GR-31
PUBLIC SCHOOL EXEMPTION FROM TAX ......................................................	GR-35
PUBLIC SCHOOL PURCHASES OF MOTOR VEHICLES ......................................	GR-34(E)
PUBLIC SCHOOL, TEXTBOOKS AND OTHER INSTRUCTIONAL
MATERIAL ..............................................................................................	GR-69
PUBLIC SERVICES AND UTILITIES ................................................................	GR-6
PURPOSE OF THE RULES .............................................................................	GR-2
UT-2
ET-2

-Q-

QUARTERLY EXCISE TAX FILING .....................................................................

GR-77(B)

-R-

RADIO TAPES - RETAIL SALES OF ..............................................................	GR-23
RADIOS, INITIAL INSTALLATION ................................................................	GR-9.17
RAILROAD EQUIPMENT - REPAIR OF ..........................................................	GR-30(D)
GR-52
UT-9
RAW FARM PRODUCTS GROWN IN ARKANSAS EXEMPTION FROM TAX ...................................................................	GR-41
REAL PROPERTY - CONSTRUCTION BY CONTRACTOR/REPAIR WORK ...........	GR-21
REBATES FOR QUALIFYING PURCHASES ......................................................	GR-92
RECORD KEEPING REQUIREMENTS ............................................................	GR-80
RECORD KEEPING REQUIREMENTS - CASH/CREDIT SALES ..........................	GR-78(D)
REFUND CLAIMS ........................................................................................	GR-81.1
REFUND - DAMAGED OR DESTROYED AUTOMOBILE ....................................	GR-13.1
REFUND OF TAX ERRONEOUSLY PAID ........................................................	GR-81.1(A)
REFUND - OVERPAYMENTS AND REFUNDS, INTEREST .................................	GR-83
REGISTRATION, VOLUNTARY SELLER REGISTRATION ..................................	UT-6
RENTAL OF TANGIBLE PERSONAL PROPERTY/MOTOR VEHICLES ..................	GR-20
RENTAL - SHORT TERM, PERSONAL PROPERTY, NOT MOTOR VEHICLES ......	GR-20(E)
RENTAL - SHORT TERM, MOTOR VEHICLES .................................................	GR-20(F)
RENTAL - SHORT TERM, RENTAL VEHICLE TAX, LOCAL TAX, CHART ............	GR-20(H)
RENTAL VEHICLE TAX ................................................................................	ET-4 - ET-6
REPAIR - HARDWARE, SOFTWARE - COMPUTERS ........................................	GR-25
REPAIR PARTS - LEASED OR RENTED PROPERTY .........................................	GR-53(E)
REPAIRS - SEE SERVICES REPLACEMENT MACHINERY, EXEMPT FROM TAX .........................................	GR-55(D)
REPORTS, RETURNS, AND REMITTANCES ....................................................	GR-77
RESALE (SEE SALE FOR RESALE) RESIDENTIAL MOVING TAX ........................................................................	GR-4(B)
RESIDENTIAL MOVING TAX, CHART ............................................................	GR-20(H)
RESTAURANTS - ITEMS EXEMPT AS SALE FOR RESALE .................................	GR-53(D)
RETAILER'S COUPONS ....................................................................................	GR-18(H)
RETURNED OR REPOSSESSED MERCHANDISE..................................................	GR-18(B)
RETURNS, MONTHLY REPORTS .......................................................................	GR-77
RICE DRYING - MACHINERY AND EQUIPMENT EXEMPTIONS ............................	GR-60
RODEOS - ADMISSION FEES ...........................................................................	GR-40(A)
RUGS, INITIAL INSTALLATION ........................................................................	GR-9.17

-S-

SALES AND USE TAX INCENTIVES, CREDITS &REFUNDS .................................	GR-54
SALES FOR RESALE: .......................................................................................	GR-53
MANUFACTURERS .....................................................................	GR-53(C)
PACKAGING MATERIALS ............................................................	GR-53(C)
PROOF OF ENTITLEMENT TO EXEMPTION .................................	GR-53(B)
REPAIR PARTS ..........................................................................	GR-53(G)
RESTAURANT SUPPLIES ............................................................	GR-53(D)
SALES SHIPPED OUTSIDE STATE ....................................................................	GR-5(B)
SALES TAX - AMOUNT OF ...............................................................................	GR-71(B)
SALES TAX PREPAYMENT ................................................................................	GR-77(D)
SANITARIUMS, SALES TO ...............................................................................	GR-37
SANITATION SERVICES - NOT TAXED ..............................................................	GR-6
SATELLITE SERVICE .......................................................................................	GR-9.1(C)
SCHOOL BUSES SOLD TO SCHOOL DISTRICTS EXEMPTION FROM TAX .............	GR-34(C)
SCHOOLS, EXEMPT FROM TAX ........................................................................	GR-35
SECONDHAND PROPERTY, SALE OF.................................................................	GR-50
SECURITY AND ALARM MONITORING SERVICES ..............................................	GR-9.12
SELF-STORAGE RENTAL SERVICES ..................................................................	GR-9.9
SELLER REQUIRED TO COLLECT, REPORT AND REMIT TAX ..............................	GR-71
UT-5
SEMI-TRAILERS - NEW AND USED ...................................................................	GR-12
SERVICE CONTRACTS .....................................................................................	GR-9(E)
SERVICES PERFORMED ON REAL PROPERTY ....................................................	GR-9(B)
GR-21
SERVICES SUBJECT TO TAX ............................................................................	GR-9 - GR-11
SERVICES - USE TAX ......................................................................................	UT-12
SEWER SERVICES - NOT TAXED ......................................................................	GR-6
SHEETMETAL, INITIAL INSTALLATION ............................................................	GR-9.17
SHOES, INITIAL INSTALLATION ......................................................................	GR-9.17
SHOP EQUIPMENT, INITIAL INSTALLATION .....................................................	GR-9.17
SHORT-TERM RENTALS - TANGIBLE PERSONAL PROPERTY ..............................	GR-20(D)
SHORT TERM RENTALS - MOTOR VEHICLES ....................................................	GR-20(F)
SHORT TERM RENTALS - CHART .....................................................................	GR-20(H)
SHORT-TERM RENTAL TAX .............................................................................	ET-4
ET-5
SOLID WASTE, COLLECTION AND DISPOSAL ...................................................	GR-9.6
SOURCING TRANSACTIONS ............................................................................	GR-76
SOYBEAN DRYING - MACHINERY USED IN .......................................................	GR-60
SPECIAL EVENT SALES ...................................................................................	GR-49.1
SPECIAL MOTOR FUEL ...................................................................................	GR-29
STATUTE OF LIMITATIONS, REFUNDS ............................................................	GR-81.1(E)
STEEL MILLS .................................................................................................	GR-32
STORAGE OF MOTOR VEHICLE .......................................................................	GR-9(C)
SUPPLEMENTAL LIQUOR TAX .........................................................................	GR-26
SURRENDER OF SELLER'S PERMIT ..................................................................	GR-72(D)

-T-

TAPES, SALE OF RADIO, VIDEO, TELEVISION TAPES AND FILMS ....................	GR-23
TANNING, INDOOR, AT TANNING SALON ......................................................	GR-9(C)
TATTOOING, BODY PIERCING AND ELECTROLYSIS SERVICES ........................	GR-9.10
TAX INCENTIVES, CREDITS, AND REFUNDS ...................................................	GR-54
TAX COLLECTED BY SELLER ..........................................................................	GR-71
GR-77
TAX DUE, DETERMINATION - SOURCING TRANSACTIONS .............................	GR-76
TAX RATES, STATE GROSS RECEIPTS ............................................................	GR-4
TELECOMMUNICATIONS ...............................................................................	GR-7
TELEPHONE CALLING CARDS, PREPAID .........................................................	GR-7.2
TELEPHONE SERVICES TAXABLE ...................................................................	GR-7
TELEVISION, RADIO, AND VIDEO ..................................................................	GR-9.1
TELEVISION, INITIAL INSTALLATION ............................................................	GR-9.17
TELEVISION TAPES - RETAIL SALES OF .........................................................	GR-23
TEN PERCENT (10%) SUPPLEMENTAL GROSS RECEIPTS TAX .........................	GR-26(C)
TEXTBOOKS AND OTHER INSTRUCTIONAL MATERIAL ....................................	GR-69
THREE PERCENT (3%) ALCOHOLIC BEVERAGE EXCISE TAX ............................	GR-26(E)
TICKETS, SALES OF ......................................................................................	GR-11
TIMBER - HARVESTING .................................................................................	GR-51(F)
TIMBER HARVESTING, CLAIM FOR REBATE ...................................................	GR-51(G)
TIN AND SHEETMETAL, INITIAL INSTALLATION ............................................	GR-9.17
TIRE RETREADER .........................................................................................	GR-65(B)
TIRES AND BATTERIES, INITIAL INSTALLATION ............................................	GR-9.17
TOMATO TWINE ...........................................................................................	GR-43
TOURISM DEVELOPMENT ACT, ARKANSAS .....................................................	GR-54(A)
TOURISM TAX ..............................................................................................	GR-4(B)(5)
ET-4(E)
ET-8
TOWBOATS, SALE OF AND REPAIR ................................................................	GR-52
TOWING AND WRECKER SERVICES ...............................................................	GR-9.5
TRADE-IN - AIRCRAFT ..................................................................................	GR-14
TRADE-IN - AUTOMOBILES AND TRAILERS ....................................................	GR-12
TRADE-IN - MOBILE HOMES..........................................................................	GR-15
TRAILERS - NEW AND USED .........................................................................	GR-12
TRAILER SPACES, LESS THAN MONTH-TO-MONTH .........................................	GR-9.14
TRANSIENT BUSINESS - BOND REQUIRED .....................................................	GR-88
TRANSPORTATION OR FREIGHT CHARGES ....................................................	GR-18(A)
TRUCKS - CONCRETE MIXERS .........................................................................	GR-67
TRUCKS - SEE AUTOMOBILES

-U-

UNDERPAYMENT OF TAX, INTEREST ACCRUED ON ..........................................	GR-82
UNITED STATES GOVERNMENT, SALES TO .....................................................	GR-47
UNPROCESSED CRUDE OIL - EXEMPTIONS FROM TAX.....................................	GR-29
UPHOLSTERY, INITIAL INSTALLATION ...........................................................	GR-9.17
USE TAX RULES .............................................................................................	UT-1 - UT-12
USED MERCHANDISE .....................................................................................	GR-18(B)
USED TANGIBLE PERSONAL PROPERTY ..........................................................	GR-50
USED TANGIBLE PERSONAL PROPERTY - PAWNBROKERS AND OTHER SELLERS ..............................................................................	GR-19
UTILITIES, SALE OF .......................................................................................	GR-6

-V-

VEHICLES, SEE AUTOMOBILES
VENDING MACHINES .....................................................................................	GR-16
VENDOR ASSIGNMENTS .................................................................................	GR-81.1(G)
VETERAN, DISABLED, PURCHASE OF MOTOR VEHICLE ....................................	GR-34(A)
VETERAN, BLIND, PURCHASE OF MOTOR VEHICLE .........................................	GR-34(B)
VESSELS, SALE AND REPAIR ..........................................................................	GR-52
VIDEO SERVICES ...........................................................................................	GR-9.1
VOICE OVER INTERNET PROTOCOL (VoIP) .....................................................	GR-7(B)
VOLUNTARY SELLER REGISTRATION ..............................................................	UT-6
VOLUNTEER FIRE DEPARTMENTS ...................................................................	GR-31.1

-W-

WARRANTIES, EXTENDED ..........................................................................	GR-9(E)
WARRANTY SALES - APPLIANCES ...............................................................	GR-18(F)
WARRANTY SALES - AUTOMOBILES............................................................	GR-12
GR-9(E)
WATCH REPAIR .........................................................................................	GR-30(C)
GR-9(A)
GR-9.4(B)
WATCHES, INITIAL INSTALLATION ............................................................	GR-9.17
WHOLESALERS - REQUIRED TO COLLECT AND REMIT TAX ..........................	GR-27
WHOLESALERS - REQUIRED TO FURNISH LIST OF RETAILERS ....................	GR-90
WINE - SELLERS REQUIRED TO COLLECT AND REMIT TAX ..........................	GR-26
WINE - PRIVATE CLUB REQUIRED TO COLLECT AND REMIT TAX ................	GR-26(C)
WITHDRAWAL FROM STOCK .........................................................................	GR-18(D)
GR-21(D)
WITHHOLDING CONTRACTOR .......................................................................	UT-10(D)
WORD PROCESSING .....................................................................................	GR-10.1
WRECKER AND TOWING SERVICES ...............................................................	GR-9.5

-Y-

YEARLY EXCISE TAX FILING .............................................................................

GR-77(C)

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Arkansas Administrative CodeAgency 006 - Department of Finance and AdministrationDivision 05 - Division of RevenuesGROSS RECEIPTS TAX RULES

Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
GROSS RECEIPTS TAX RULES