Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Rule 006.05.94-004 - Amendments to Arkansas Gross Receipts Regulations
Universal Citation: AR Admin Rules 006.05.94-004
Current through Register Vol. 49, No. 9, September, 2024
These amendments to the Arkansas Gross Receipts Regulations are necessary in order to properly implement and enforce Act 1059 of 1993 (effective 9/1/94) and for other purposes.
SECTION 1 : Gross Receipts Regulation GR-12 is amended to read as follows:
GR-12.
SALE OF MOTOR VEHICLES,
TRAILERS AND SEMITRAILERS:
A. GENERAL
INFORMATION
All sales of new and used motor vehicles, trailers and semi-trailers are subject to sales or use tax unless the exemption described in Paragraph D of this regulation applies. The tax is to be collected as follows:
1. Tax due on vehicles and
trailers which are required by Arkansas law to be registered and licensed for
use on public streets and highways shall be paid by the purchaser at the time
of registration and application for certification of title. Sellers of trailers
are not required to collect tax.
2.
For purposes of this regulation, motor vehicles which are not required by
Arkansas law to be registered and licensed for use on public streets and
highways are:
1) mopeds, motorcycles, and
motor-driven cycles which are designed or manufactured exclusively for
competition or off-road use, and
2)
three and four-wheel, all-terrain cycles and motorized
bicycles.
3. Tax due on
the sale of mopeds, motorcycles, and motor-driven cycles which are designed or
manufactured exclusively for competition or off-road use is to be collected by
the seller on the full purchase price without regard to trade-in.
4. Tax due on the sale of three and
four-wheel, all-terrain cycles and motorized bicycles shall be collected by the
seller on the full purchase price without regard to trade-in unless the
provisions of GR-5 0 apply,
5. Tax
due on the sale of motorcycles and motor-driven cycles registered for street
use is to be paid by the purchaser at the time of registration and application
for certificate of title. However, when the motorcycle or motor-driven cycle
was sold in such a condition that it could not be licensed for street use and
sales tax was collected and remitted by the seller, upon the purchaser's
subsequent application for a license to operate the cycle upon the street, the
purchaser shall be entitled to a credit for the sales tax paid by the seller.
The purchaser shall present proper proof of such payment of sales tax at the
time of registration.
B.
CALCULATION OF TAX DUE
1. Motorized Vehicles
Required by Law to be Licensed and Registered
a. If the total gross receipts or gross
proceeds for the sale of a new or used motor vehicle or trailer is less than
$2,000.00, then the sale or use tax is not due on the vehicle or trailer.
b. If the total gross receipts or
gross proceeds for the sale of a motor vehicle or trailer is $2,000.00 or more,
then sales or use tax will be due on the difference between the total gross
receipts or gross proceeds for the motor vehicle and any credit resulting from
the trade-in of any used motor vehicle or trailer.
c. The term "Gross Receipts" or "Gross
Proceeds" means the total amount of consideration for the sale of the motor
vehicle or trailer, whether the consideration is in money or otherwise and
including any manufacturer's or dealer's rebates and federal luxury excise tax,
without any deduction therefor on account of the cost of property sold, labor
service, interest paid by the retailer, losses or any expenses whatsoever.
Federal manufacturer's excise taxes are not a part of the "Gross Receipts" or
"Gross Proceeds" if the excise taxes are separately stated or separately billed
to the consumer. The term "Gross Receipts" or "Gross Proceeds" includes the
value of any property taken in lieu of or in addition to money as consideration
for a sale.
d. Local Tax: The local
sales or use tax levied by the city and county of the purchaser's residence
shall be due on the sale of the motor vehicle. A corporation or partnership is
a resident of any city and county in which it maintains an office or place of
business.
e. For all motor vehicles
and trailers purchased after November 3, 1989, no credit will be allowed for
sales or use taxes paid to another state on purchases of motor vehicles,
trailers or semitrailers which were first registered by the purchaser in
Arkansas.
f. Warranties: Sales or
use tax is due on the gross receipts or proceeds received for an extended
warranty on a new or used vehicle offered either by the manufacturer or the
dealer. When the extended warranty is purchased at the time the new or used
vehicle is sold, the price of the warranty is to be included in the total gross
receipts or proceeds on which tax is collected at the time of registration.
Effective May 1, 1991, used car dealers are no longer required to collect sales
tax on extended warranties on used vehicles when the warranty is sold at the
time the car is sold or prior to registration of the vehicle. Tax on used car
warranties is to be paid by the purchaser to the Director at the time of
registration. The dealer will be liable for sales tax on the warranty if the
warranty is sold at the same time as the vehicle but is billed to the customer
on a separate invoice. If the dealer or manufacturer sells a warranty on a new
or used car after the car has been registered, the dealer or manufacturer must
continue to collect sales tax on the warranty and local tax on these sales is
calculated at the rate of the city and county in which the sale
occurred,
g. Trade-in credit shall
be allowed only if the item taken in trade for the sale of a motor vehicle,
trailer or semi-trailer is a motor vehicle, trailer or semi-trailer.
2. Motor Vehicles Not Required to
be Licensed and Registered
a. The trade-in
deduction in Act 3 of 1991 does not apply to vehicles not required by Arkansas
law to be licensed and registered for use on public streets and highways, as
defined in paragraph A(2) of this regulation.
b. Local tax shall be calculated on sales of
vehicles not registered and licensed for use on public streets and highways at
the rate levied, if any, by the city and county in which the sale
occurred.
C.
TAXABLE TRANSACTIONS
1. A transaction is a
'sale" for purposes of imposing tax when possession or title to a motor vehicle
or trailer is transferred from the seller to the buyer for valuable
consideration.
2. Examples of
taxable 'sales" include:
a. Sale by a
bankruptcy trustee of the debtor's vehicle or trailer;
b. Sale by the holder of a repairman's lien
arising under Ark. Code. Ann. §
18-45-201
et seq. to either a third party or to himself;
c. Sale by the executor or administrator of
an estate;
d. Sale by the owner for
consideration where the seller is unable to transfer title and the purchaser
must obtain an order quieting title to the vehicle and ordering the Department
to issue title to the purchaser.
3. Examples of non-taxable transfers include
transfer by:
a. Gift, where the donor and
recipient of the vehicle or trailer sign an affidavit attesting to the gift and
the donor paid sales or use tax at the time of purchase and registered the
vehicle in his own name ;
b.
Inheritance or intestate succession, where the beneficiary provides the
Commissioner with a certified copy of a Probate Court order or other proof of
testamentary transfer;
c. Court
order, other than quiet title actions, where the prevailing party provides the
Commissioner with a certified copy of the order or decree ordering the
Commissioner to issue title;
d.
Repossession pursuant to Ark. Code Ann. §
4-9-501 et
seq.;
e. Transfer of title by an
insured to the insurance carrier which paid the insured or a lienholder
replacement cost of a damaged motor vehicle or trailer.
f. Transfer of title to a newly-formed
partnership or corporation by the vehicle owner if the newly-formed
partnership, corporation or limited liability company is merely a change of
form of an ongoing business operated by the vehicle owner. Example: John Smith
operates a store in the name John Smith d/b/a Smith's Store. Mr. Smith owns a
car which is titled in the name "John Smith." Mr. Smith decides to incorporate
his business and transfers all assets to the corporation including the car. The
transfer of the vehicle to the corporation is not taxable,
g. Transfer of title by a dissolving
partnership, corporation or limited liability company to a partner, shareholder
or member as a distribution to the partner, shareholder or member.
D. EXEMPTION FOR
SHORT-TERM RENTAL VEHICLES
1. The gross
receipts or gross proceeds derived from the sale of a motor vehicle to a person
engaged in the business of renting licensed motor vehicles shall be exempt from
sales and use tax if:
a) the motor vehicle is
used exclusively for the purpose of rentals for a period of less than thirty (3
0) days;
b) the person has a
short-term rental exemption certificate and retail sales tax permit issued by
the Commissioner; and,
c) the motor
vehicle is titled and registered in the name of the person holding the
short-term rental certificate.
2. Definitions - The following terms for
purposes of this regulation and regulation GR-20 shall have the following
meanings:
a. "Licensed motor vehicle" means
any automobile, truck, van, motorcycle, truck tractor or other self-propelled
vehicle required to be licensed for highway use under the law of Arkansas. A
vehicle which is titled and registered in a state other than Arkansas but which
is the type of vehicle that would be required to be registered for highway use
in Arkansas is a licensed motor vehicle. Trailers and semi-trailers are not
motor vehicles. The term "motor vehicle" does not include special mobile
equipment as defined in Ark. Code Ann. §
27-14-211
or implements of husbandry as defined in Ark. Code Ann. §
27-14-212.
b. "Engaged in the business of renting
licensed motor vehicles" means that the person regularly and persistently rents
licensed motor vehicles for gain or profit.
c. "Short-term rental exemption certificate"
means a certificate issued by the Commissioner through the Sales and Use Tax
Section which provides that the person is registered to engage in the
short-term rental of licensed motor vehicles.
3. In order to claim the exemption from sales
and use tax, the motor vehicle purchaser must provide a copy of the short-term
rental exemption certificate to the Revenue Division Office at the time of
registration and titling of each vehicle along with the other documents
required by law for registration and titling. The certificate will become a
part of the permanent record of the Office of Motor Vehicles. A separate copy
of the certificate must be presented for each vehicle registered and
titled.
4.
(a) The exemption is valid only if the motor
vehicle is used exclusively for short-term rentals of less than thirty (30)
days. If the motor vehicle is used for any other purpose, then the exemption
granted at the time of registration is revoked and the purchaser is obligated
to pay the applicable sales or use tax, plus penalty and interest as provided
by the Arkansas Tax Procedure Act.
(b) Uses of the motor vehicle which will
cause the exemption to be revoked are:
(1)
one or more rentals of the vehicle for 3 0 days or more;
(2) use of the vehicle by anyone other than a
short-term lessee for business or personal purposes. Driving the vehicle to the
nearest repair facility for purposes of repairs will not cause the exemption to
be revoked.
5. See GR-2 0 for application of the rental
vehicle tax and record keeping requirements.
E. PROOF OF VALUE
When a motor vehicle or trailer is sold or taken in trade, the taxpayer shall provide to the Commissioner documented proof of the gross receipts or gross proceeds or the value assigned to the traded-in item. Examples of sufficient documents include:
1. Bill of sale or financing contract signed
by the seller and buyer separately stating the total gross receipts or gross
proceeds for the sale, value assigned to the traded-in vehicle or trailer,
description and vehicle identification number (VIN) of the vehicle or trailer
sold and vehicle or trailer traded-in.
2. Affidavit signed by the seller and the
buyer stating the total gross receipts or gross proceeds for the sale, value
assigned to the traded-in vehicle or trailer, and description and vehicle
identification number (VIN) of the vehicle or trailer sold and vehicle or
trailer traded-in.
3. If the
taxpayer is unable to provide sufficient documentation for either the total
gross receipts or gross proceeds for the sale of the vehicle or trailer or the
value of the traded-in vehicle or trailer, then the Commissioner may accept the
average retail value of the vehicle as stated in the current edition of the
NADA Official Used Car Guide.
F. EFFECTIVE DATES
1. The effective date of Act 3 of 1991 is May
1, 1991. For purposes of determining whether a sale occurred before the
effective date of Act 3 of 1991, the date on the bill of sale, contract, or
other documents provided by the taxpayer controls.
2. The effective date of Act 1059 of 1993 is
September 1, 1994. A vehicle purchased on or after September 1, 1994 is
eligible for the sales and use tax exemption described in Paragraph D of this
regulation if the bill of sale, contract or other documents reflect that title
or possession of the vehicle passed to the purchaser on or after September 1,
1994.
SECTION 2 : Gross Receipts Regulation GR-20 is amended to read as follows:
GR-20. LEASES AND RENTALS:
A.
1.
General: Persons in the established business of leasing or renting articles of
tangible personal property to consumers are sellers and must collect and remit
tax upon the gross receipts or gross proceeds derived from the lease or rental
of the property.
2. Definitions:
a) As used in this regulation, the term
"commercial shipping" means either (1) the service of transporting the personal
property of another for gain or profit, or (2) transporting one's goods from
place to place if the expense of renting the vehicle is an ordinary and
necessary expense of the lessee's business operation for federal and Arkansas
income tax purposes.
b) As used in
this regulation, the term "motor vehicle" means a vehicle which is
self-propelled and is required to be registered for use on the
highway.
c) As used in this
regulation, the term "vehicle" means every device in, upon, or by which any
person or property is, or may be transported upon a highway and which is
required to be registered for use on the highway.
B. Long-term Leases of Tangible
Personal Property (Except for Motor Vehicles):
1. For long-term leases of tangible personal
property, except for motor vehicles, the lessor may either purchase the
property tax-free as a sale for resale or pay Arkansas sales and use tax on the
purchase. If the lessor purchases property intended for subsequent lease
without paying Arkansas gross receipts or use tax, he must establish the
requirements necessary for a sale-for-resale exemption. See GR-53. At the time
of purchase, the lessor must elect to pay the tax on property intended for long
term lease or purchase the property tax free as a sale for resale. This
election may not be changed after the purchase.
2. If the lessor of property paid Arkansas
gross receipts or use tax on the purchase of the item, the lessor is not
required to collect gross receipts tax on subsequent long-term leases of the
property. A "long-term lease" means a lease of 3 0 days or more to a single
consumer.
3. Repair parts purchased
by the lessor to keep the leased property in working order are
taxable.
4. See GR-38.3 for
exemption for adaptive medical equipment.
C. Long-term Leases of Motor Vehicles:
1. Leases of motor vehicles for more than 3 0
days are subject to Arkansas gross receipts tax if the lessor of the motor
vehicle has not paid Arkansas gross receipts or use tax or registered the
vehicle in Arkansas.
2. Motor
vehicles which are registered in Arkansas and for which Arkansas gross receipts
or use tax has been paid or credited may be leased long term, tax free. Long
term lessors of motor vehicles may not purchase motor vehicles tax free as a
sale for resale.
D.
Short-term Rentals of Tangible Property (Except for Vehicles):
1.
a) In
addition to the state and local sales tax, a one percent (3-%) short-term
rental tax is to be collected by the lessor on short-term rentals of tangible
personal property regardless of whether Arkansas gross receipts or use tax was
paid by the lessor at the time of purchase. A 'short-term rental" means a
rental or lease of tangible personal property for a period of less than thirty
(30) days.
b) The tax does not
apply to:
(1) farm machinery and
equipment;
(2) vehicles, including
diesel trucks, trailers and semi-trailers, required to be licensed for highway
use. Vehicles not otherwise exempt and which are not registered for highway use
are subject to the tax.
(3)
short-term rentals of tangible property which are subject to the two percent
(2%) tourism tax. See Ark. Code Ann. § 26-52-1001 et seq.
2. A lessor may purchase property
intended for subsequent lease without paying Arkansas gross receipts or use tax
if the seller establishes the requirements necessary for a sale-for-resale
exemption. See GR-53.
E.
Short-term Rentals of Motor Vehicles: [Effective until September 1, 1994]
1.
a) In
addition to the state and local sales tax, every person in the business of
renting licensed motor vehicles must collect four and one-half percent (4%%)
rental vehicle tax on short-term rentals of licensed motor vehicles. See
GR-12(D)(2) for definitions. A 'short-term rental" means a lease or rental of a
motor vehicle for a period of less than thirty (3 0) days,
b) The tax does not apply to:
(1) rentals of diesel trucks for commercial
shipping;
(2) trailers,
semi-trailers or other non-motor vehicles.
(3) farm machinery or equipment.
2. This tax applies
whether or not Arkansas gross receipts or use tax was paid when the vehicle was
registered.
3. Credit [expires
August 31, 1994]:
(a) The lessor is entitled
to retain any rental vehicle tax collected as a credit against the amount of
Arkansas sales or use tax paid on rental vehicles previously purchased. Tax
collected in excess of the gross receipts or use tax previously paid on rental
vehicles shall be reported and paid to the Commissioner.
(b) The lessor shall be entitled to the
rental vehicle credit if:
1) the vehicle was
purchased on or after July 1, 1989;
2) the vehicle is licensed in
Arkansas;
3) the vehicle is used
exclusively for short-term rentals;
4) the lessor files with the Sales and Use
Tax Section a copy of the sales or use tax receipt for the vehicle.
(c) Any rental vehicle credit
remaining after August 31, 1994 may not be used to offset any rental vehicle
tax liability incurred on or after September 1, 1994. The remaining credit may
be used for rental vehicle tax liability which arises before September 1,1994
or which is assessed against the lessor for period before September 1, 1994.
The credit is non-transferable and may not be used against any other tax
liability. No refunds will be made for unused rental vehicle tax
credit.
E.
Short-term Rentals of Motor Vehicles: [Effective September 1, 1994.]
1.
a) In
addition to the state and local gross receipts (sales) tax, every person in the
business of renting licensed motor vehicles in Arkansas must collect rental
vehicle tax on short-term rentals of licensed motor vehicles. See GR-12(D)(2)
for definition of "licensed motor vehicle." The rate of the rental vehicle tax
is equal to the sum of the Arkansas Gross Receipts tax (currently 4.5%) plus
the local gross receipts tax rate of the city and county in which the lessor's
business is located. A lessor with no physical business location should collect
the city and county portion of the rental vehicle tax based on the city and
county in which the lessee resides. A 'short- term rental" means a lease or
rental of a motor vehicle for a period of less than thirty (3 0)
days.
b) The rental vehicle tax
does not apply to:
(1) rentals of diesel
trucks for commercial shipping;
(2)
semi-trailers, trailers or other non-motor vehicles.
(3) farm machinery or equipment.
2. This tax applies
whether or not Arkansas gross receipts or use tax was paid when the vehicle was
registered.
3. The lessor must
retain for at least 6 years records which establish the rental history of each
vehicle including copies of written contracts with the lessee and mileage
incurred on the vehicle by each lessee. Failure to adequately document the
exclusive use of the vehicle for short-term rentals will constitute a
presumption that the vehicle was not exclusively used for short term rentals
resulting in the revocation of the sales tax exemption claimed at the time of
registration of the vehicle. See GR-12.
F. Rental of Vehicle with Operator: If
tangible personal property is rented with an operator's services included, the
rental of the property and operator service is a nontaxable service, provided
that the service alone would have been exempt from tax. If, however, the
property alone is rented, then the sales and rental tax shall apply as set out
in paragraphs A through E above.
G.
The chart below sets forth the various taxes which must be collected on the
described short term rentals. "Resid. Moving" means the residential moving tax
levied under Ark. Code Ann. §
26-52-312.
"Short term rent, tax" means the short term rental tax levied under Ark. Code
Ann. §
26-52-311.
|
SHORT-TERM RENTALS Less than 3 0 days |
State Sales Tax 4.5% + local |
Resid. Moving Tax 4.5% |
Rental Vehicle Tax 4.5% + local |
Short Term Rent. Tax 1% |
Total State Tax Rate |
|
TRUCKS - Diesel For commercial shipping |
Y |
N |
N |
N |
4.5 |
|
TRUCKS - Diesel For residential moving |
Y |
Y |
N |
N |
9.0 |
|
TRUCKS - Diesel For purpose other than residential move or commercial shipping |
Y |
N |
Y |
N |
9.0 |
|
TRUCKS - Gasoline For residential moving |
Y |
Y |
N |
N |
9.0 |
|
TRUCKS - Gasoline For any other purpose |
Y |
N |
Y |
N |
9.0 |
|
CARS, MOTORCYCLES |
Y |
N |
Y |
N |
9.0 |
|
TRAILERS W/VEHICLE For residential moving |
Y |
Y |
N |
N |
9.0 |
|
TRAILERS W/VEHICLE For commercial shipping with diesel truck |
Y |
N |
N |
N |
4.5 |
|
TRAILERS W/VEHICLE For other purpose |
Y |
N |
Y1 |
N |
9.01 |
|
TRAILERS W/0 VEHICLE For residential moving |
Y |
N |
N |
N |
4.5 |
|
TRAILERS W/0 VEHICLE For commercial shipping |
Y |
N |
N |
N |
4.5 |
|
TRAILERS W/0 VEHICLE For other purpose |
Y |
N |
N |
N |
4.5 |
|
MOVING MATERIALS Sale or lease with truck for residential moving [same invoice] |
Y |
Y |
N |
N |
9.0 |
|
MOVING MATERIALS Sale for nonresidential move or w/o truck |
Y |
N |
N |
N |
4.5 |
|
MOVING MATERIALS Lease for nonresidential move or w/o truck |
Y |
N |
N |
Y |
5.5 |
1 If the consideration for the lease of the vehicle is not separately stated from the consideration for the lease of the trailer, the rental vehicle tax will apply to the total consideration for the rental of both vehicles.
Section 3 : Gross Receipts
GR-66.
EXEMPTIONS FROM
TAX-MANUFACTURING EXEMPTION- POLLUTION CONTROL MACHINERY:
A. The gross receipts or gross proceeds
derived from the sale of pollution control machinery and equipment are exempt
from the tax if:
1. The machinery and
equipment is utilized, either directly or indirectly, by manufacturing or
processing plants or facilities, or cities or towns in Arkansas to prevent or
reduce air or water pollution or contamination which might otherwise result
from the operation of the plant or facility; and,
2. The machinery and equipment is required by
Arkansas or federal law or regulations to be installed and utilized to control
pollution or contamination as evidenced by written documentation from the
Arkansas Department of Pollution Control and Ecology or the U. S. Environmental
Protection Agency.
B.
Supplies and chemicals used by pollution control machinery and equipment are
taxable.
C. Replacement and repair
parts for pollution control machinery and equipment are exempt from tax if the
machinery or equipment to be repaired or refurbished was initially exempt under
this regulation.
SECTION 4 : Gross Receipts Regulation GR-37 is hereby amended to read as follows:
GR-37. EXEMPTIONS FROM TAX-HOSPITALS
AND SANITARIUMS:
A. The gross receipts or
gross proceeds derived from the sale of tangible personal property or services
to any state owned and tax supported hospital or sanitarium operated for
charitable and non-profit purposes are exempt from the tax.
B. The gross receipts or gross proceeds
derived from the sale of tangible personal property or services to any
nonprofit organization whose sole purpose is to provide temporary housing to
the family members of patients in a hospital or sanitarium are exempt from the
tax except for the sale of materials used in the original construction,
extension or repair of the temporary housing.
C. The gross receipts or gross proceeds
derived from the sale of tangible personal property or services to any other
hospital or sanitarium operated for charitable and nonprofit purposes are
exempt from the tax except the sales of materials used in the original
construction, extension or repair of such a hospital or sanitarium shall not be
exempt from the tax.
D. The gross
receipts or gross proceeds derived from the sale of tangible personal property
or services to a hospital or sanitarium operated for profit are
taxable.
E. For purposes of this
regulation, the following definitions shall apply:
(1) The term "non-profit" shall mean that no
part of the income received by the hospital or sanitarium from any sources
inures (either directly or indirectly) to the benefit of any individual,
corporation organized for profit, trust organized for profit, or partnership
organized for profit.
(2) The term
"repair" shall mean substantial modifications or substantial work upon the
hospital or sanitarium building itself which are necessary because of some
extraordinary occurrence such as fire, earthquake, flood, explosion, or
structural failure. "Repair" does not include the replacement of items or work
performed on the hospital or sanitarium building as a result of ordinary wear
and tear, depreciation, maintenance, or vandalism. "Repair" does not include
remodeling or refurbishing of any part of the existing hospital or sanitarium
facility not necessitated by damage.
(3) The term "hospital" means an institution
which provides medical and surgical care for the general public. Two basic
factors determine whether an institution is a hospital:
(a) The institution provides beds for the
overnight stay of patients (an institution which provides "out-patient"
services only is not a hospital); and
(b) The institution provides a broad range of
medical and surgical services.
(4) The term 'sanitarium" means an
institution which provides long-term in-patient medical or mental treatment for
the physically or mentally ill.
(5)
The term 'State-owned, tax-supported" means owned by the State of Arkansas and
supported by public funds.
(6) The
term "charitable organization" means an organization whose purpose is
benevolent, philanthropic, patriotic or eleemosynary and whose function if
performed, and not performed by a private party, would have to be performed at
public expense.
(7) The term
"extension" means the exterior expansion, vertically or laterally, of the
existing facility such that additional usable space is added to the total
usable space of the hospitalor sanitarium. The addition or expansion of parking
facilities is also an "expansion".
F. Materials purchased by the hospital
(except for State-owned hospitals) for repairs are subject to sales tax;
however, if a contractor purchases repair materials for use in completing a
contract with the hospital, the contractor must pay sales tax on all purchases.
Materials purchased by a charitable, non-profit, non-State owned hospital for
maintenance or routine replacement are exempt.
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