Imposition of Tax

  1. Law
  2. Arkansas Code
  3. Taxation
  4. State Taxes
  5. Gross Receipts Tax
  6. Imposition of Tax

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Section
26-52-301

Tax levied — Definitions

Section
26-52-302

Additional taxes levied

Section
26-52-303

Border cities or towns — Tax rate — Exemptions

Section
26-52-304

Tax levied on sales of computer software and maintenance of computer hardware — Definitions

Section
26-52-305

Financial institutions

Section
26-52-306

Sales of alcoholic beverages

Section
26-52-307

Contractors as consumer users

Section
26-52-308

Receipts from certain coin-operated machines taxed

Section
26-52-309

Deduction for bad debts generally

Section
26-52-314

Prepaid calling service and prepaid wireless calling service — Definitions

Section
26-52-315

Telecommunications and related services — Definitions

Section
26-52-316

Services subject to tax — Definitions

Section
26-52-317

Food and food ingredients

Section
26-52-318

Heavy equipment — Definition

Section
26-52-319

Natural gas and electricity used by manufacturers — Definition

Section
26-52-320

Portable toilets and associated services

Section
26-52-321

Fishing guide services

Section
26-52-322

Withdrawals from stock — Definition

Section
26-52-323

Application of tax to candy and soft drinks