26 CAR pt. 30, Subpart 11 – Gross Receipts Tax Rules — Exemptions from Tax | Midpage

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Code of Arkansas Rules

Subpart 11

26 CAR pt. 30, Subpart 11

Gross Receipts Tax Rules — Exemptions from Tax

1Exemptions from tax — Sales of items purchased with food stamps 2Exemptions from tax — Fuel oil, motor fuel, motor oil, lubricants, crude oil, and automobile parts 3Exemptions from tax — Certain labor services exempt from tax 4Exemptions from tax — Repair of commercial jet aircraft 5Exemptions from tax — Specific organizations exempt when they purchase taxable goods or services 6Exemptions from tax — Volunteer fire departments 7Exemptions from tax — Fuel for manufacturing 8Exemptions from tax — Foodstuffs sold to governmental agencies and nonprofit food distribution agencies 9Exemptions from tax — Motor vehicles purchased by specific individuals and organizations 10Exemptions from tax — Schools 11Exemptions from tax — Persons eligible for Medicare and Medicaid 12Exemptions from tax — Hospitals and sanitariums 13Exemptions from tax — Prescription drugs and oxygen 14Exemptions from tax — Insulin and test strips 15Exemptions from tax — Durable medical equipment, mobility-enhancing equipment, prosthetic devices, and disposable medical supplies 16Sales by ophthalmologists, optometrists, opticians, and eyewear retailers 17Exemptions from tax — Charities and churches 18Exemptions from tax — Admission fees to rodeos and fairs — Tickets for admission to athletic events and interscholastic activities — Colleges and universities 19Exemptions from tax — Raw farm products grown in Arkansas 20Exemptions from tax — Dairy, livestock (including domesticated fish), and poultry products 21Exemptions from tax — Cotton gin baling materials, agricultural seed, and tomato twine 22[Reserved]23Exemptions from tax — Certain products used for livestock and poultry — Special rules for claiming exemptions 24Nontaxable advertising services 25Exemptions from tax — Sales to the United States Government 26Exemptions from tax — Federal credit card purchases 27Exemptions from tax — Newspapers, publications, and billboards 28Exemptions from tax — Isolated sales 29Special events — Exception to isolated sales exemption 30Exemptions from tax — Secondhand and used tangible personal property 31Exemptions from tax — Farm machinery and equipment, timber harvesting equipment 32Exemptions from tax — Livestock reproduction equipment 33Exemptions from tax — Vessels, barges, and towboats of at least 50 tons load displacement — Railroad cars, parts, and equipment 34Exemptions from tax — Sales for resale 35Sales and use tax incentives, credits, and refunds 36Exemptions from tax — Manufacturers 37Exemptions from tax — Chemicals used in manufacturing 38Exemptions from tax — Manufacturing exemption — Dies and molds 39Exemptions from tax — Manufacturing exemption — Specific businesses — Printers 40Exemptions from tax — Manufacturing exemption — Specific businesses — Newspaper publishers 41Exemptions from tax — Manufacturing exemption — Specific businesses — Refining and extracting oil, brine, and natural gas — Services to oil, brine, and natural gas wells 42[Reserved]43Exemptions from tax — Manufacturing exemption — Specific businesses — Mining and quarrying 44Exemptions from tax — Manufacturing exemptions — Specific businesses — Rice, soybean, and grain drying 45Cotton ginners 46Exemptions from tax — Manufacturing exemption — Specific businesses — Poultry and livestock feed 47Exemptions from tax — Manufacturing exemption — Specific businesses — Hatching of poultry 48Exemptions from tax — Manufacturing exemption — Specific businesses — Egg processors and poultry processors 49Exemptions from tax — Manufacturing exemption — Specific businesses — Automobile parts rebuilders, tire retreaders 50Exemptions from tax — Manufacturing exemption — Pollution control machinery 51Exemptions from tax — Manufacturing exemption — Specific businesses — Concrete mixers and batch plants, sawmills and lumber mills 52[Reserved]53Exemptions from tax — Textbooks and other instructional materials