Arkansas Code
Subtitle 5 - State Taxes
Chapter 63 - Arkansas Special Excise Taxes

Subchapter 1 - General Provisions

§ 26-63-101. Title - This chapter shall be known and may be cited as...

§ 26-63-102. Definitions - As used in this chapter: (1) “Consumer” means a person...

§ 26-63-103. Tax additional to other taxes - The tax levied by this chapter shall be in addition...

§ 26-63-107. Changes in law — Notice - The Secretary of the Department of Finance and Administration shall...

Subchapter 2 - Registration — Discount — Exemption — Procedures

§ 26-63-202. Discount for prompt payment - A taxpayer filing a report for a tax due under...

§ 26-63-203. Exemptions generally - With the exception of the tourism tax levied in §...

§ 26-63-205. Applicability of tax procedure provisions - Any proceeding related to the registration, collection, reporting, or payment...

Subchapter 3 - Rental Taxes

§ 26-63-303. Residential moving tax - In addition to the gross receipts tax levied by the...

Subchapter 4 - Tourism Tax

§ 26-63-401. Definitions - As used in this subchapter: (1) “Camping fee” means a...

§ 26-63-402. Tourism tax — Definitions - In addition to the gross receipts tax levied by the...

§ 26-63-404. Exemptions - There is exempted from the tourism tax levied by this...