2016 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 53 - Compensating or Use Taxes
Subchapter 1 - -- Arkansas Compensating Tax Act of 1949
§ 26-53-144. Certain classes of trucks or trailers

(a) As used in this section:

(1) "Person" means a natural person who resided in this state at the time of purchasing a truck tractor or semitrailer in another state;

(2) "Semitrailer" means every vehicle with or without motive power, including a pole trailer, drawn by a truck tractor or a Class Six truck as defined by § 27-14-601(a)(3)(F) or a Class Seven truck as defined by § 27-14-601(a)(3)(G) that is registered with the International Registration Plan to be engaged in interstate commerce and designed for carrying property; and

(3) (A) "Truck tractor" means a motor vehicle:

(i) Designed and used primarily for drawing other vehicles and not so constructed as to carry a load other than a part of the weight of the vehicle and load so drawn; and

(ii) Registered as a:

(a) Class Five or Class Eight truck as defined by § 27-14-601(a)(3); or

(b) Class Six truck as defined by § 27-14-601(a)(3)(F) or a Class Seven truck as defined by § 27-14-601(a)(3)(G) that is not registered with the International Registration Plan to be engaged in interstate commerce.

(B) "Truck tractor" does not include a Class Six truck as defined by § 27-14-601(a)(3)(F) or a Class Seven truck as defined by § 27-14-601(a)(3)(G) that is registered with the International Registration Plan to be engaged in interstate commerce.

(b) Except as provided in subsections (d) and (e) of this section, the gross receipts or gross proceeds in excess of nine thousand one hundred fifty dollars ($9,150) derived from the sale of a new or used truck tractor in another state for use in this state are exempt from the Arkansas compensating use tax levied by this subchapter.

(c) The gross receipts or gross proceeds derived from the sale of a new or used semitrailer in another state for use in this state are exempt from the Arkansas compensating use tax levied by this subchapter.

(d) The gross receipts or gross proceeds derived from the sale in another state for use in this state of a new or used Class Six truck as defined by § 27-14-601(a)(3)(F) or a Class Seven truck as defined by § 27-14-601(a)(3)(G) that is registered with the International Registration Plan to be engaged in interstate commerce are exempt from the Arkansas compensating use tax levied by this subchapter.

(e) The exemption under subsection (b) of this section does not apply to compensating use taxes levied by any Arkansas city, town, or county.