26 CAR pt. 30, Subpart 12 – Gross Receipts Tax Rules — Other Provisions | Midpage

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Code of Arkansas Rules

Subpart 12

26 CAR pt. 30, Subpart 12

Gross Receipts Tax Rules — Other Provisions

1Sales to credit unions 2Tax collected by seller — Prohibited practice — Tax due on gross receipts — Local taxes 3Sellers required to obtain a permit 4Cancellation of permit — Automatic expiration of permit 5[Reserved]6Legal opinions issued by the Department of Finance and Administration 7Determination of tax due — Sourcing transactions 8Reports, returns, and remittances 9Cash basis returns 10Persons liable for tax and exemptions 11Record keeping and record retention 12Assessments 13Refunds 14Administrative and judicial remedies 15Interest accrued on underpayments of tax — Rate 16Overpayments and refunds — Interest on overpayments and refunds 17Discount for prompt payment 18Penalties 19Bad checks and acceptance of personal checks 20Direct payment to the state 21Transient business required to post bond 22Business closure 23Wholesalers to furnish list of retailers 24Local gross receipts taxes 25Rebates for qualifying purchases 26Bundled transactions