Tools, equipment, initial stock, and construction
Arkansas Code § 20-79-204
(a) Tools, equipment, initial stock, and occupational licenses may be provided for an individual if:
- (1) They are necessary for placing the individual in a job or occupation best suited to that individual’s abilities and skills;
- (2) The employer does not ordinarily furnish these articles;
- (3) They are for the individual's exclusive use; and
- (4) The individual is self-employed or self-employment is the most suitable method of placing the individual in a remunerative occupation.
- (b) A warranty should be taken out on the tools on a case-by-case basis.
(c)
- (1) These articles must be for the individual’s own use in work performance and must remain in the individual’s possession and control as long as the individual remains in the job or occupation.
- (2) However, the individual may dispose of initial stock in the ordinary course of business.
(d)
- (1) A threshold of five thousand dollars ($5,000) has been established for the purchasing of tools, equipment, initial stock, and construction-related services.
- (2) For an exception form refer to Appendix G.