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2020 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 52 - Gross Receipts Tax
Subchapter 5 - Returns and Remittance of Tax
- § 26-52-501. Preparation of returns — Payment of tax
- § 26-52-502. Tax return on basis of cash actually received
- § 26-52-503. Discount for early payment
- § 26-52-505. Sales of aircraft
- § 26-52-506. Taxable labor performed for retailer — Collection of tax
- § 26-52-507. Florists transmitting orders
- § 26-52-508. Collection of tax by sellers or admissions collectors
- § 26-52-509. Direct payment of tax by consumer or user generally — Definition
- § 26-52-510. Direct payment of tax by consumer-user — New and used motor vehicles, trailers, or semitrailers — Definition
- § 26-52-511. Prepaid funeral contracts
- § 26-52-512. Tax payments by retailers — Definition
- § 26-52-513. Sales of motor-driven and all-terrain vehicles
- § 26-52-514. Determining total consideration for sale of vehicle — Alternative method
- § 26-52-515. Refund of sales tax on vehicles returned as defective
- § 26-52-516. Refunds for construction of employer-operated childcare facilities — Definition
- § 26-52-517. Exemption certificates — Definition
- § 26-52-518. Special events — Definitions
- § 26-52-519. Credit voucher for sales tax on motor vehicles destroyed by catastrophic events — Definition
- § 26-52-520. Communication equipment for commercial trucks — Definition
- § 26-52-521. Sourcing of sales — Definitions
- § 26-52-522. Direct mail sourcing — Definitions
- § 26-52-523. Credit or rebate on local sales and use tax — Definitions
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