- (a) Beginning on January 1, 2018, and pursuant to Arkansas Code § 8-9-404, commercial generator fees are imposed upon the transaction of a commercial generator selling or delivering a new tire as part of fleet services.
- (b) As used in this subpart, “proceeds from commercial generator fees” means all moneys collected and received by the Department of Finance and Administration under this subpart for commercial generator fees imposed under Arkansas Code § 8-9-404(d) and interest and penalties on delinquent commercial generator fees.
- (c) The commercial generator fee shall be charged by the commercial generator to a person who in the ordinary course of business is an end user that removes a used tire from the rim and replaces it with a new tire.