Agency #006.05 ARKANSAS RULES • GROSS RECEIPTS TAX RULES • COMPENSATING USE TAX RULES ARKANSAS DEPARTMENT OF FINANCE AND ADMINISTRATION Revised 12/2006 INDEX Agency 006.05 -A- ACCOUNTING METHODS - CASH BASIS ...................................................... GR-78 ADAPTIVE MEDICAL EQUIPMENT ............................................................... GR-38.2 ADMINISTRATIVE AND JUDICIAL REMEDIES............................................... GR-81.2 ................................................................................................................. GR-89(E) ADMISSION FEES ...................................................................................... GR-11 ADMISSION TO ATHLETIC EVENTS............................................................. GR-40 ................................................................................................................. GR-11 ADVERTISING AGENCY .............................................................................. GR-46 ADVERTISING SPACE IN NEWSPAPERS, EXEMPTION FROM TAX.................. GR-48 ADVERTISING SERVICES, NONTAXABLE ..................................................... GR-46 ADVERTISING SUPPLEMENTS..................................................................... GR-48(C) AGRICULTURAL SEED - SALE OF ................................................................ GR-43(D) AGRICULTURAL, SALE OF CHEMICALS, FERTILIZER, LIMESTONE ................ GR-45(A) AIRCRAFT – INITIAL INSTALLATION .......................................................... GR-9.17 AIRCRAFT - REPAIR OF COMMERCIAL JET AIRCRAFT.................................. GR-30.1 ................................................................................................................. UT-9 AIRCRAFT – SALE OF................................................................................. GR-14 ALARM MONITORING SERVICES................................................................. GR-9.12 ALCOHOLIC BEVERAGE TAX....................................................................... GR-26 ALL TERRAIN VEHICLES............................................................................. GR-12(A) ................................................................................................................. GR-51(B) AMOUNT OF GROSS RECEIPTS TAX............................................................ GR-4 AMENDED RETURNS .................................................................................. GR-83(B) AMOUNT OF USE TAX ................................................................................ UT-4 AMUSEMENT MACHINES, COIN-OPERATED................................................. GR-16 ANNUAL EXCISE TAX FILING REPORTS....................................................... GR-77(C) APPEAL NOTICE OF PROPOSED ASSESSMENT TO HEARING OFFICER ......... GR-81.2(C) APPLIANCES, INITIAL INSTALLATION......................................................... GR-9.17 APPLIANCES – WARRANTY SALES .............................................................. GR-18(F) ARMORED CAR TRANSPORTATION SERVICE............................................... GR-9(C) ASSESSMENTS........................................................................................... GR-81 ATHLETIC EVENTS, COLLEGES AND UNIVERSITIES..................................... GR-40 AUTOMOBILE, CHART OF SHORT TERM RENTALS....................................... GR-20(G) AUTOMOBILE, DAMAGED OR DESTROYED.................................................. GR-13.1 AUTOMOBILE, INITIAL INSTALLATION ....................................................... GR-9.17 AUTOMOBILE PARTS ................................................................................. GR-29(E) AUTOMOBILE PARTS REBUILDERS ............................................................. GR-65(A) AUTOMOBILE STORAGE............................................................................. GR-9(C) AUTOMOBILES - EXEMPTIONS FOR ORGANIZATIONS & VETERANS............. GR-34 AUTOMOBILES - LEASES AND RENTALS, LONG TERM ................................. GR-20(C) AUTOMOBILES - LONG-TERM RENTAL VEHICLE TAX................................... GR-4(D) AUTOMOBILES - SALES, TRADE-INS, WARRANTIES..................................... GR-12 AUTOMOBILES – SALES OF $2,500 OR MORE ............................................. GR-12 AUTOMOBILES – PRIVATE SALE, SALES TAX CREDIT .................................. GR-12.1 ................................................................................................................. GR-13 ................................................................................................................. GR-9(E) AUTOMOBILES – SHORT TERM RENTAL ..................................................... GR-20(E) -B- BAD CHECKS - PENALTY FOR ..................................................................... GR-86 BAD DEBT ................................................................................................. GR-18(J) BALING MATERIALS................................................................................... GR-43 BARGES - SALES AND REPAIR .................................................................... GR-52 BATTERIES, INITIAL INSTALLATION........................................................... GR-9.17 ................................................................................................................. GR-29 BEER - SELLERS REQUIRED TO COLLECT AND REMIT TAX .......................... GR-26 BICYCLES, INITIAL INSTALLATION............................................................. GR-9.17 BILLBOARD ADVERTISING - EXEMPTION FROM TAX ................................... GR-48(E) BOATS ...................................................................................................... GR-15.1 BOATS, INITIAL INSTALLATION ................................................................. GR-9.17 BOAT STORAGE AND DOCKING.................................................................. GR-9.13 BODY PIERCING, TATTOOING, AND ELECTROLYSIS.................................... GR-9.10 BOND REQUIREMENTS - TRANSIENT BUSINESSES...................................... GR-88 BORDER CITY EXEMPTION - TEXARKANA, ARKANSAS ................................. GR-68 BUSINESS CLOSURE .................................................................................. GR-89 BUSINESS CLOSURE, AVOIDANCE OF ......................................................... GR-89(C) BUYDOWNS............................................................................................... GR-3(C) -C- CABINETS ................................................................................................. GR-21(E) CABLE TELEVISION SERVICE...................................................................... GR-9.1 CAMPING OR TRAILER SPACES .................................................................. GR-9.14 CANCELLATION OF PERMIT ....................................................................... GR-73 CAR WASHES, COIN-OPERATED ................................................................. GR-30(B) CARPENTERS............................................................................................. GR-21(E) CARPETING INSTALLATION ...................................................................... GR-21(E) ................................................................................................................. GR-21(B) CASH BASIS RETURNS ............................................................................... GR-78 CERTIFICATE OF INDEBTEDNESS (LIENS) - ISSUANCE OF ......................... GR-81.2(A) CHARITABLE ORGANIZATIONS................................................................... GR-39 CHECKS, PERSONAL, REFUSAL TO ACCEPT................................................. GR-86 CHEMICALS USED IN AGRICULTURE-SALE OF............................................. GR-45(A) b CHEMICALS USED IN MANUFACTURING ..................................................... GR-55.1 CHEMICALS USED IN POLLUTION CONTROL MACHINERY ........................... GR-66 CHICKENS-SALES OF ................................................................................. GR-42(A) CHURCH SALES AND PURCHASES............................................................... GR-39 ................................................................................................................. GR-49.1(C) CLAIMS FOR REFUND ................................................................................ GR-81.1 CITY, TOWN, OR COUNTY TAX .................................................................. GR-91 CLEANING SERVICES ................................................................................. GR-21(C) ................................................................................................................. GR-9.4 CLEANING SERVICES, PARKING LOTS AND GUTTERS.................................. GR-9.7 CLOCKS, INITIAL INSTALLATION ............................................................... GR-9.17 CLOSURE OF BUSINESS ............................................................................ GR-89 COIN-OPERATED AMUSEMENT MACHINES.................................................. GR-16 COIN-OPERATED CAR WASHES .................................................................. GR-30(B) COLLECTION AND REMITTANCE OF TAX, INTRASTATE SALE....................... GR-5(B) ................................................................................................................. UT-5 COLLECTION OF TAX-SELLER AND CORPORATE OFFICIALS