Arkansas – Exemption for Pollution Control Equipment Expanded
3/6/2013 SALT Report 2221 – The Arkansas General Assembly recently amended Arkansas Code §26-52-402(a)(3) to expand the sales tax exemption for certain machinery and equipment. The regulation now...
View ArticleArkansas – Lawsuit Challenging Sales Tax on Copies of Medical Records Dismissed
3/6/2013 SALT Report 2222 – An appeal of an Arkansas Circuit Court’s summary judgment ruling against a Taxpayer who was protesting the imposition of sales tax on copies of medical records was dismissed...
View ArticleArkansas – Penalties Enacted for Falsifying Electronic Sales Records
SALT Report 2373 – The Arkansas Senate enacted legislation that makes it a criminal offense to knowingly manufacture, sell, make available, purchase, install, transfer, possess, or use software or any...
View ArticleArkansas – Motor Vehicle Rentals Over 30 Days Are Taxable
SALT Report 2374 –The Arkansas Legislature amended the sales and use tax law that applies to long-term vehicle rentals. Senate Bill 688 provides that sales tax is imposed on a lease or rental of a...
View ArticleArkansas – Exemption for Dental Appliances
SALT Report 2407 – The Arkansas General Assembly passed a Bill that provides a sales and use tax exemption for dental appliances sold to, or by, a dentist, orthodontist, oral surgeon, maxillofacial...
View ArticleArkansas – Reduced Rate for Natural Gas and Electricity
SALT Report 2408 – The Arkansas General Assembly passed a Bill that reduces the sales and use tax rate on natural gas and electricity used by manufacturers. The rate reduction applies as follows:...
View ArticleArkansas – Partial Refund for Purchases to Replace or Repair Manufacturing...
SALT Report 2409 – The Arkansas General Assembly has approved a partial sales and use tax refund for purchases of machinery and equipment that were, or will be, used to modify, replace, or repair...
View ArticleArkansas – Exemption for Sales to Nonprofit Blood Donation Organizations
SALT Report 2420 – An Arkansas sales and use tax exemption has been enacted for sales of tangible personal property or services to nonprofit blood donation organizations. The term “nonprofit blood...
View ArticleArkansas – Exemption for Expendable Supplies for Farm Machinery
SALT Report 2434 – Arkansas’ Governor signed a Bill that provides a sales and use tax exemption for expendable supplies for farm machinery. Specific items included in the exemption are baling twine,...
View ArticleArkansas – Utilities Used by Grain Drying and Storage Facilities Exempt
SALT Report 2470 – Due to recently passed legislation, sales of electricity, liquefied petroleum gas, and natural gas used by a grain drying and storage facility are exempt from Arkansas sales and use...
View ArticleArkansas – Sales Tax Credit for the Sale of a Used Vehicle
SALT Report 2746 – The Arkansas Department of Finance & Administration’s quarterly newsletter discusses the sales and use tax credit available for certain vehicle sales. The newsletter states that...
View ArticleArkansas – New Sales Tax Provisions
SALT Report 2747 – The Arkansas Department of Finance and Administration released a notice that summarizes the sales and use tax provisions that will take effect in 2013. Tax Rate The state sales and...
View ArticleArkansas – Farm Utility Exemption
SALT Report 2992 – The Arkansas Department of Finance and Administration issued a notice regarding the exemption from sales and use tax for purchases of utilities used in agricultural, aquaculture, and...
View ArticleArkansas – Special Event Promoter’s Tax Responsibilities
SALT Report 3007 – The Arkansas Department of Finance and Administration issued a notice for promoters and organizers of special events to remind them that they are required to register with the...
View ArticleArkansas—Sales Tax Holiday, August 2, 2014 through August 3, 2014
SALT Report 3396 – Arkansas Sales Tax Holiday will be held Saturday, August 2, through Sunday, August 3, 2014. During this period, retailers are not required to collect state and local sales or use...
View ArticleArkansas – Grain Dryer Tax Exemption
SALT Report 3405 – As of July 1, 2014, any farmer who participates in on-farm grain storage or drying can apply for a sales tax exemption for certain utilities. These utilities include: electricity,...
View ArticleArkansas – New Local Sales And Use Tax Rates Announced
SALT Report 3513 – The Arkansas Department of Finance and Administration has announced new sales and use tax rates to be effective January 1, 2015. Farmington – Decreasing to 2% Gassville – Decreasing...
View ArticleArkansas – Oil or Gas Well Construction Supply Exemption Bill Passed
Salt Report 3601 – The Arkansas House, in 79-1 vote, passed SB 801 and sent it to Governor Hutchison on Tuesday, March 31, 2015. The bill includes the following as exempt from sales and use tax, “Sand...
View ArticleArkansas – Manufacturing Exemption for Electricity and Natural Gas Effective...
Salt Report 3607 – Arkansas has passed a bill (Act 1411) that reduces the sales and use tax rate on electricity and natural gas for qualifying manufacturing activities. The next rate reduction for...
View ArticleArkansas – Ultrasound Equipment: Prognosis – Taxable
SALT Report 3793 – On February 25, 2016 the Department of Finance and Administration released a ruling evaluating whether ultrasound equipment qualifies for any one of several exemptions. It turns out...
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