GROSS RECEIPTS TAX RULES

GROSS RECEIPTS TAX RULES
Rule 006.05.06-005-GR-1 - EFFECTIVE DATE
Rule 006.05.06-005-GR-2 - PURPOSE OF THE RULES
Rule 006.05.06-005-GR-3 - DEFINITIONS
Rule 006.05.06-005-GR-4 - AMOUNT AND NATURE OF TAX
Rule 006.05.06-005-GR-5 - TAX IMPOSED UPON SALE AND NOT PROPERTY - INTERSTATE AND INTRASTATE SALES
Rule 006.05.06-005-GR-6 - SERVICES SUBJECT TO TAX-UTILITIES - PUBLIC SERVICES
Rule 006.05.06-005-GR-7 - SERVICES SUBJECT TO TAX - TELEPHONE TELECOMMUNICATIONS AND RELATED SERVICES
Rule 006.05.06-005-GR-7.1 - FACSIMILE (FAX) TRANSMISSIONS
Rule 006.05.06-005-GR-7.2 - PREPAID CALLING SERVICE AND PREPAID WIRELESS CALLING SERVICE
Rule 006.05.06-005-GR-8 - SERVICES SUBJECT TO TAX-LODGING
Rule 006.05.06-005-GR-9 - SERVICES SUBJECT TO TAX - TAXABLE SERVICES
Rule 006.05.06-005-GR-9.1 - SERVICES SUBJECT TO TAX - TELEVISION, RADIO, AND VIDEO
Rule 006.05.06-005-GR-9.2 - SERVICES SUBJECT TO TAX - LAWN CARE AND LANDSCAPING
Rule 006.05.06-005-GR-9.3 - SERVICES BY TEMPORARY OR LEASED EMPLOYEES
Rule 006.05.06-005-GR-9.4 - SERVICES SUBJECT TO TAX - CLEANING
Rule 006.05.06-005-GR-9.5 - SERVICES SUBJECT TO TAX - WRECKER AND TOWING SERVICES
Rule 006.05.06-005-GR-9.6 - SERVICES SUBJECT TO TAX - COLLECTION AND DISPOSAL OF SOLID WASTE
Rule 006.05.06-005-GR-9.7 - SERVICES SUBJECT TO TAX - CLEANING PARKING LOTS AND GUTTERS
Rule 006.05.06-005-GR-9.8 - SERVICES SUBJECT TO TAX - DRY CLEANING AND LAUNDRY SERVICES; INDUSTRIAL LAUNDRY SERVICES
Rule 006.05.06-005-GR-9.9 - SERVICES SUBJECT TO TAX - MINI WAREHOUSE AND SELF-STORAGE RENTAL SERVICES
Rule 006.05.06-005-GR-9.10 - SERVICES SUBJECT TO TAX - BODY PIERCING, TATTOOING, AND ELECTROLYSIS
Rule 006.05.06-005-GR-9.11 - SERVICES SUBJECT TO TAX - PEST CONTROL SERVICES
Rule 006.05.06-005-GR-9.12 - SERVICES SUBJECT TO TAX - SECURITY AND ALARM MONITORING SERVICES
Rule 006.05.06-005-GR-9.13 - SERVICES SUBJECT TO TAX - BOAT STORAGE AND DOCKING
Rule 006.05.06-005-GR-9.14 - SERVICES SUBJECT TO TAX - FURNISHING CAMPING OR TRAILER SPACES
Rule 006.05.06-005-GR-9.15 - SERVICES SUBJECT TO TAX - LOCKSMITH SERVICES
Rule 006.05.06-005-GR-9.16 - SERVICES SUBJECT TO TAX - PET GROOMING AND KENNEL SERVICES
Rule 006.05.06-005-GR-9.17 - SERVICES SUBJECT TO TAX - INITIAL INSTALLATION
Rule 006.05.06-005-GR-9.18 - LABOR ASSOCIATED WITH THE INITIAL INSTALLATION, ALTERATION, ADDITION, OR REPLACEMENT OF MACHINERY AND EQUIPMENT THAT QUALIFIES FOR AN EXEMPTION FROM TAX AS MACHINERY AND EQUIPMENT USED IN MANUFACTURING
Rule 006.05.06-005-GR-10 - SERVICES SUBJECT TO TAX - PRINTING AND PHOTOGRAPHY, JOB PRINTERS, PRINTERS AS MANUFACTURERS
Rule 006.05.06-005-GR-10.1 - MAILING, WORD PROCESSING, AND DATA PROCESSING SERVICES
Rule 006.05.06-005-GR-11 - SALES OF TICKETS, DUES, OR FEES
Rule 006.05.06-005-GR-11.1 - SALE OF POSTAGE STAMPS
Rule 006.05.06-005-GR-12 - SALE OF MOTOR VEHICLES, TRAILERS, AND SEMITRAILERS
Rule 006.05.06-005-GR-12.1 - SALES TAX CREDIT FOR PRIVATE SALE OF A USED VEHICLE
Rule 006.05.06-005-GR-13 - SPECIAL RULES FOR USED MOTOR VEHICLE, TRAILER, AND SEMI-TRAILER DEALERS
Rule 006.05.06-005-GR-13.1 - CREDIT FOR VEHICLE DESTROYED BY CATASTROPHIC EVENT
Rule 006.05.06-005-GR-14 - SALE OF AIRCRAFT
Rule 006.05.06-005-GR-15 - SALE OF MANUFACTURED HOMES, MODULAR HOMES, AND MOBILE HOMES
Rule 006.05.06-005-GR-15.1 - NEW AND USED BOATS
Rule 006.05.06-005-GR-15.2 - SALES OF HEAVY EQUIPMENT
Rule 006.05.06-005-GR-16 - RECEIPTS FROM CERTAIN COIN - OPERATED AMUSEMENT MACHINES SUBJECT TO TAX
Rule 006.05.06-005-GR-17 - FLORAL ARRANGEMENTS SUBJECT TO TAX - SPECIAL RULES
Rule 006.05.06-005-GR-18 - WHAT CONSTITUTES GROSS RECEIPTS - EXAMPLES
Rule 006.05.06-005-GR-19 - PERSONS REQUIRED TO COLLECT AND REMIT TAX - PAWNBROKERS AND SELLERS OF USED TANGIBLE PERSONAL PROPERTY
Rule 006.05.06-005-GR-20 - LEASES AND RENTALS
Rule 006.05.06-005-GR-21 - PERSONS REQUIRED TO COLLECT AND REMIT TAX - SPECIFIC BUSINESSES - CONTRACTORS
Rule 006.05.06-005-GR-21.1 - RATES PROPERTY PURCHASED FOR USE IN THE PERFORMANCE OF A CONSTRUCTION CONTRACT - INCREASE IN SALES AND USE TAX RATES
Rule 006.05.06-005-GR-22 - PERSONS REQUIRED TO COLLECT AND REMIT TAX - SPECIFIC BUSINESS - FUNERAL HOMES AND FUNERAL DIRECTORS
Rule 006.05.06-005-GR-23 - RADIO, VIDEO AND TELEVISION TAPES AND FILMS
Rule 006.05.06-005-GR-24 - SPECIAL RULES FOR FUNDRAISING AND OTHER INFREQUENT SALES
Rule 006.05.06-005-GR-25 - PERSONS REQUIRED TO COLLECT AND REMIT TAX - SPECIFIC BUSINESS - SELLERS OF COMPUTER HARDWARE AND COMPUTER SOFTWARE
Rule 006.05.06-005-GR-26 - PERSONS REQUIRED TO COLLECT AND REMIT TAX - SPECIFIC BUSINESSES - SELLERS OF BEER, WINE, LIQUOR AND OTHER INTOXICATING BEVERAGES
Rule 006.05.06-005-GR-27 - PERSONS REQUIRED TO COLLECT AND REMIT TAX - SPECIFIC BUSINESS - WHOLESALERS AND JOBBERS
Rule 006.05.06-005-GR-28 - EXEMPTIONS FROM TAX - SALES OF ITEMS PURCHASED WITH FOOD STAMPS
Rule 006.05.06-005-GR-29 - EXEMPTIONS FROM TAX - FUEL OIL, MOTOR FUEL, MOTOR OIL, LUBRICANTS, CRUDE OIL, AND AUTOMOBILE PARTS
Rule 006.05.06-005-GR-30 - EXEMPTIONS FROM TAX - CERTAIN LABOR SERVICES EXEMPT FROM TAX
Rule 006.05.06-005-GR-30.1 - EXEMPTIONS FROM TAX - REPAIR OF COMMERCIAL JET AIRCRAFT
Rule 006.05.06-005-GR-31 - EXEMPTIONS FROM TAX - SPECIFIC ORGANIZATIONS EXEMPT WHEN THEY PURCHASE TAXABLE GOODS OR SERVICES
Rule 006.05.06-005-GR-31.1 - EXEMPTION FROM TAX - VOLUNTEER FIRE DEPARTMENTS
Rule 006.05.06-005-GR-32 - EXEMPTIONS FROM TAX - FUEL FOR MANUFACTURING
Rule 006.05.06-005-GR-33 - EXEMPTIONS FROM TAX - FOODSTUFFS SOLD TO GOVERNMENTAL AGENCIES AND NONPROFIT FOOD DISTRIBUTION AGENCIES
Rule 006.05.06-005-GR-34 - EXEMPTIONS FROM TAX - MOTOR VEHICLES PURCHASED BY SPECIFIC INDIVIDUALS AND ORGANIZATIONS
Rule 006.05.06-005-GR-35 - EXEMPTIONS FROM TAX - SCHOOLS
Rule 006.05.06-005-GR-36 - EXEMPTIONS FROM TAX - PERSONS ELIGIBLE FOR MEDICARE AND MEDICAID
Rule 006.05.06-005-GR-37 - EXEMPTIONS FROM TAX - HOSPITALS AND SANITARIUMS
Rule 006.05.06-005-GR-38 - EXEMPTIONS FROM TAX - PRESCRIPTION DRUGS AND OXYGEN
Rule 006.05.06-005-GR-38.1 - EXEMPTIONS FROM TAX - INSULIN AND TEST STRIPS
Rule 006.05.06-005-GR-38.2 - EXEMPTIONS FROM TAX - DURABLE MEDICAL EQUIPMENT, MOBILITY-ENHANCING EQUIPMENT, PROSTHETIC DEVICES, AND DISPOSABLE MEDICAL SUPPLIES
Rule 006.05.06-005-GR-38.3 - SALES BY OPHTHALMOLOGISTS, OPTOMETRISTS, OPTICIANS, AND EYEWEAR RETAILERS
Rule 006.05.06-005-GR-39 - EXEMPTIONS FROM TAX - CHARITIES AND CHURCHES
Rule 006.05.06-005-GR-40 - EXEMPTIONS FROM TAX - ADMISSION FEE TO RODEOS AND FAIRS - TICKETS FOR ADMISSION TO ATHLETIC EVENTS AND INTERSCHOLASTIC ACTIVITIES - COLLEGES AND UNIVERSITIES
Rule 006.05.06-005-GR-41 - EXEMPTIONS FROM TAX - RAW FARM PRODUCTS GROWN IN ARKANSAS
Rule 006.05.06-005-GR-42 - EXEMPTIONS FROM TAX - DAIRY, LIVESTOCK (INCLUDING DOMESTICATED FISH), AND POULTRY PRODUCTS
Rule 006.05.06-005-GR-43 - EXEMPTIONS FROM TAX - COTTON GIN BALING MATERIALS, AGRICULTURAL SEED, AND TOMATO TWINE
Rule 006.05.06-005-GR-44 - RESERVED
Rule 006.05.06-005-GR-45 - EXEMPTIONS FROM TAX - CERTAIN PRODUCTS USED FOR LIVESTOCK AND POULTRY - SPECIAL RULES FOR CLAIMING EXEMPTIONS
Rule 006.05.06-005-GR-46 - NON-TAXABLE ADVERTISING SERVICES
Rule 006.05.06-005-GR-47 - EXEMPTIONS FROM TAX - SALES TO THE UNITED STATES GOVERNMENT
Rule 006.05.06-005-GR-47.1 - EXEMPTIONS FROM TAX - FEDERAL CREDIT CARD PURCHASES
Rule 006.05.06-005-GR-48 - EXEMPTIONS FROM TAX - NEWSPAPERS, PUBLICATIONS, AND BILLBOARDS
Rule 006.05.06-005-GR-49 - EXEMPTIONS FROM TAX - ISOLATED SALES
Rule 006.05.06-005-GR-49.1 - SPECIAL EVENTS: EXCEPTION TO ISOLATED SALES EXEMPTION
Rule 006.05.06-005-GR-50 - EXEMPTIONS FROM TAX - SECONDHAND AND USED TANGIBLE PERSONAL PROPERTY
Rule 006.05.06-005-GR-51 - EXEMPTIONS FROM TAX - FARM MACHINERY AND EQUIPMENT, TIMBER HARVESTING EQUIPMENT
Rule 006.05.06-005-GR-51.1 - EXEMPTIONS FROM TAX - LIVESTOCK REPRODUCTION EQUIPMENT
Rule 006.05.06-005-GR-52 - EXEMPTIONS FROM TAX - VESSELS, BARGES AND TOWBOATS OF AT LEAST FIFTY TONS LOAD DISPLACEMENT; AND RAILROAD CARS, PARTS AND EQUIPMENT
Rule 006.05.06-005-GR-53 - EXEMPTIONS FROM TAX - SALES FOR RESALE
Rule 006.05.06-005-GR-54 - SALES AND USE TAX INCENTIVES, CREDITS AND REFUNDS
Rule 006.05.06-005-GR-55 - EXEMPTIONS FROM TAX - MANUFACTURERS
Rule 006.05.06-005-GR-55.1 - EXEMPTIONS FROM TAX - CHEMICALS USED IN MANUFACTURING
Rule 006.05.06-005-GR-56 - EXEMPTIONS FROM TAX - MANUFACTURING EXEMPTION - DIES AND MOLDS
Rule 006.05.06-005-GR-56.1 - EXEMPTIONS FROM TAX - MANUFACTURING EXEMPTION - SPECIFIC BUSINESSES - PRINTERS
Rule 006.05.06-005-GR-56.2 - EXEMPTIONS FROM TAX - MANUFACTURING EXEMPTION - SPECIFIC BUSINESSES - NEWSPAPER PUBLISHERS
Rule 006.05.06-005-GR-57 - EXEMPTIONS FROM TAX - MANUFACTURING EXEMPTION - SPECIFIC BUSINESSES - REFINING AND EXTRACTING OIL, BRINE AND NATURAL GAS - SERVICES TO OIL, BRINE AND NATURAL GAS WELLS
Rule 006.05.06-005-GR-58 - RESERVED
Rule 006.05.06-005-GR-59 - EXEMPTIONS FROM TAX - MANUFACTURING EXEMPTION - SPECIFIC BUSINESS - MINING AND QUARRYING
Rule 006.05.06-005-GR-60 - EXEMPTIONS FROM TAX - MANUFACTURING EXEMPTIONS - SPECIFIC BUSINESSES - RICE, SOYBEANS, AND GRAIN DRYING
Rule 006.05.06-005-GR-61 - COTTON GINNERS
Rule 006.05.06-005-GR-62 - EXEMPTION FROM TAX - MANUFACTURING EXEMPTION - SPECIFIC BUSINESSES - POULTRY AND LIVESTOCK FEED
Rule 006.05.06-005-GR-63 - EXEMPTIONS FROM TAX - MANUFACTURING EXEMPTION - SPECIFIC BUSINESSES - HATCHING OF POULTRY
Rule 006.05.06-005-GR-64 - EXEMPTIONS FROM TAX - MANUFACTURING EXEMPTIONS - SPECIFIC BUSINESSES - EGG PROCESSORS AND POULTRY PROCESSORS
Rule 006.05.06-005-GR-65 - EXEMPTIONS FROM TAX - MANUFACTURING EXEMPTIONS - SPECIFIC BUSINESS - AUTOMOBILE PARTS REBUILDERS, TIRE RETREADERS
Rule 006.05.06-005-GR-66 - EXEMPTIONS FROM TAX - MANUFACTURING EXEMPTION - POLLUTION CONTROL MACHINERY
Rule 006.05.06-005-GR-67 - EXEMPTIONS FROM TAX - MANUFACTURING EXEMPTION - SPECIFIC BUSINESS - CONCRETE MIXERS AND BATCH PLANTS, SAWMILLS AND LUMBER MILLS
Rule 006.05.06-005-GR-68 - RESERVED
Rule 006.05.06-005-GR-69 - EXEMPTIONS FROM TAX - TEXTBOOKS AND OTHER INSTRUCTIONAL MATERIALS
Rule 006.05.06-005-GR-70 - SALES TO CREDIT UNIONS
Rule 006.05.06-005-GR-71 - TAX COLLECTED BY SELLER - PROHIBITED PRACTICE - TAX DUE ON GROSS RECEIPTS - LOCAL TAXES
Rule 006.05.06-005-GR-72 - SELLERS REQUIRED TO OBTAIN A PERMIT
Rule 006.05.06-005-GR-73 - CANCELLATION OF PERMIT; AUTOMATIC EXPIRATION OF PERMIT
Rule 006.05.06-005-GR-74 - RESERVED
Rule 006.05.06-005-GR-75 - LEGAL OPINIONS ISSUED BY THE DEPARTMENT
Rule 006.05.06-005-GR-76 - DETERMINATION OF TAX DUE - SOURCING TRANSACTIONS
Rule 006.05.06-005-GR-77 - REPORTS, RETURNS, AND REMITTANCES
Rule 006.05.06-005-GR-78 - CASH BASIS RETURNS
Rule 006.05.06-005-GR-79 - PERSONS LIABLE FOR TAX AND EXEMPTIONS
Rule 006.05.06-005-GR-80 - RECORD KEEPING AND RECORD RETENTION
Rule 006.05.06-005-GR-81 - ASSESSMENTS
Rule 006.05.06-005-GR-81.1 - REFUNDS
Rule 006.05.06-005-GR-81.2 - ADMINISTRATIVE AND JUDICIAL REMEDIES
Rule 006.05.06-005-GR-82 - INTEREST ACCRUED ON UNDERPAYMENTS OF TAX - RATE
Rule 006.05.06-005-GR-83 - OVERPAYMENTS AND REFUNDS - INTEREST ON OVERPAYMENTS AND REFUNDS
Rule 006.05.06-005-GR-84 - DISCOUNT FOR PROMPT PAYMENT
Rule 006.05.06-005-GR-85 - PENALTIES
Rule 006.05.06-005-GR-86 - BAD CHECKS AND ACCEPTANCE OF PERSONAL CHECKS
Rule 006.05.06-005-GR-87 - DIRECT PAYMENT TO THE STATE
Rule 006.05.06-005-GR-88 - TRANSIENT BUSINESS REQUIRED TO POST BOND
Rule 006.05.06-005-GR-89 - BUSINESS CLOSURE
Rule 006.05.06-005-GR-90 - WHOLESALERS TO FURNISH LIST OF RETAILERS
Rule 006.05.06-005-GR-91 - LOCAL GROSS RECEIPTS TAXES
Rule 006.05.06-005-GR-92 - REBATES FOR QUALIFYING PURCHASES
Rule 006.05.06-005-GR-93 - BUNDLED TRANSACTIONS
Rule 006.05.08-004-GR-1 - EFFECTIVE DATE:
Rule 006.05.08-004-GR-2 - PURPOSE OF THE RULES:
Rule 006.05.08-004-GR-3 - DEFINITIONS:
Rule 006.05.08-004-GR-4 - AMOUNT AND NATURE OF TAX:
Rule 006.05.08-004-GR-5 - TAX IMPOSED UPON SALE AND NOT PROPERTY - INTERSTATE AND INTRASTATE SALES:
Rule 006.05.08-004-GR-6 - SERVICES SUBJECT TO TAX-UTILITIES - PUBLIC SERVICES:
Rule 006.05.08-004-GR-7 - SERVICES SUBJECT TO TAX - TELEPHONE TELECOMMUNICATIONS AND RELATED SERVICES:
Rule 006.05.08-004-GR-8 - SERVICES SUBJECT TO TAX-LODGING:
Rule 006.05.08-004-GR-9 - SERVICES SUBJECT TO TAX - TAXABLE SERVICES:
Rule 006.05.08-004-GR-9.1 - SERVICES SUBJECT TO TAX - TELEVISION, RADIO, AND VIDEO:
Rule 006.05.08-004-GR-9.2 - SERVICES SUBJECT TO TAX - LAWN CARE AND LANDSCAPING:
Rule 006.05.08-004-GR-9.3 - SERVICES BY TEMPORARY OR LEASED EMPLOYEES:
Rule 006.05.08-004-GR-9.4 - SERVICES SUBJECT TO TAX - CLEANING:
Rule 006.05.08-004-GR-9.5 - SERVICES SUBJECT TO TAX - WRECKER AND TOWING SERVICES:
Rule 006.05.08-004-GR-9.6 - SERVICES SUBJECT TO TAX - COLLECTION AND DISPOSAL OF SOLID WASTE:
Rule 006.05.08-004-GR-9.7 - SERVICES SUBJECT TO TAX - CLEANING PARKING LOTS AND GUTTERS:
Rule 006.05.08-004-GR-9.8 - SERVICES SUBJECT TO TAX - DRY CLEANING AND LAUNDRY SERVICES; INDUSTRIAL LAUNDRY SERVICES:
Rule 006.05.08-004-GR-9.9 - SERVICES SUBJECT TO TAX - MINI WAREHOUSE AND SELF-STORAGE RENTAL SERVICES:
Rule 006.05.08-004-GR-9.10 - SERVICES SUBJECT TO TAX - BODY PIERCING, TATTOOING, AND ELECTROLYSIS:
Rule 006.05.08-004-GR-9.11 - SERVICES SUBJECT TO TAX - PEST CONTROL SERVICES:
Rule 006.05.08-004-GR-9.12 - SERVICES SUBJECT TO TAX - SECURITY AND ALARM MONITORING SERVICES:
Rule 006.05.08-004-GR-9.13 - SERVICES SUBJECT TO TAX - BOAT STORAGE AND DOCKING:
Rule 006.05.08-004-GR-9.14 - SERVICES SUBJECT TO TAX - FURNISHING CAMPING OR TRAILER SPACES:
Rule 006.05.08-004-GR-9.15 - SERVICES SUBJECT TO TAX - LOCKSMITH SERVICES:
Rule 006.05.08-004-GR-9.16 - SERVICES SUBJECT TO TAX - PET GROOMING AND KENNEL SERVICES:
Rule 006.05.08-004-GR-9.17 - SERVICES SUBJECT TO TAX - INITIAL INSTALLATION:
Rule 006.05.08-004-GR-9.18 - LABOR ASSOCIATED WITH THE INITIAL INSTALLATION, ALTERATION, ADDITION, OR REPLACEMENT OF MACHINERY AND EQUIPMENT THAT QUALIFIES FOR AN EXEMPTION FROM TAX AS MACHINERY AND EQUIPMENT USED IN MANUFACTURING:
Rule 006.05.08-004-GR-10 - SERVICES SUBJECT TO TAX - PRINTING AND PHOTOGRAPHY, JOB PRINTERS, PRINTERS AS MANUFACTURERS:
Rule 006.05.08-004-GR-10.1 - MAILING, WORD PROCESSING, AND DATA PROCESSING SERVICES:
Rule 006.05.08-004-GR-30.1 - EXEMPTIONS FROM TAX - REPAIR OF COMMERCIAL JET AIRCRAFT: