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26 CAR pt. 30, Subpart 10 – Gross Receipts Tax Rules — Persons Required to Collect and Remit Tax | Midpage
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Code of Arkansas Rules
Title 26
Chapter I
Subchapter B
Part 30
Subpart 10
26 CAR pt. 30, Subpart 10
Gross Receipts Tax Rules — Persons Required to Collect and Remit Tax
1
Persons required to collect and remit tax — Pawnbrokers and sellers of used tangible personal property
2
Leases and rentals
3
Persons required to collect and remit tax — Specific businesses — Contractors
4
Rates for property purchased for use in the performance of a construction contract — Increase in sales and use tax rates
5
Persons required to collect and remit tax — Specific businesses — Funeral homes and funeral directors
6
Radio, video, and television tapes and films
7
Special rules for fundraising and other infrequent sales
8
Persons required to collect and remit tax — Specific businesses — Sellers of computer hardware and computer software
9
Persons required to collect and remit tax — Specific businesses — Sellers of beer, wine, liquor, and other intoxicating beverages
10
Persons required to collect and remit tax — Specific businesses — Wholesalers and jobbers