Division 05 - Division of Revenues

Rule 006.05.00-002 - Gross Receipts Regulation GR-56.2: Manufacturing Exemption - Newspaper Publishers - To specify what is considered the process of manufacturing a newspaper including the machinery and equipment that is exempt from or, non-exempt, from tax
Rule 006.05.00-003 - Gross Receipts Regulation GR-48: Exemptions From Tax - Newspapers, Publication and Billboards
Rule 006.05.01-004 - Emergency Regulation 2001-1 - Standard Mileage Rates for Income Tax Purposes
Rule 006.05.02-001 - In-Lieu-of-Tax Payments
Rule 006.05.02-002 - Small Business Tax Accounting: Use of Accrual Basis and Cash Basis Accounting Methods - Corporation Income Tax Regulation 3.26-51-401(a)
Rule 006.05.02-003 - Regulation 2002-2 - Standard Mileage Rates for Income Tax Purposes
Rule 006.05.02-004 - Rules and Regulations Implementing Governor's Executive Order 98-04 and Act 34 of 1999
Rule 006.05.02-005 - Division of Revenues Travel Regulation
Rule 006.05.03-001 - Regulation 2003-2 - Standard Mileage Rates for Income Tax Purposes
Rule 006.05.03-003 - Income Tax Rule 2003-4 - Treatment of Employee Contributions to Employment-related Retirement Plans
Rule 006.05.03-004 - Regulation 2003-3: Tax Credit Registration and Claim Verification System
Rule 006.05.03-006 - Regulation 2003-1: Implementing Act 46 of 2003 (1st Ex. Sess.) Eighty-Fourth Session Projects Account within the General Improvement Fund
Rule 006.05.04-001 - Regulation 2004-1 - Additional Services Subject to Tax Beginning July 1, 2004
Rule 006.05.04-002 - Regulation 2004-2 - Standard Mileage Rates for Income Tax Purposes
Rule 006.05.04-003 - Financial Management Guide
Rule 006.05.04-004 - State Vehicle Fleet Management Guide
Rule 006.05.04-005 - Regulation 2004-5: Exemptions from Tax - Textbooks and Other Instructional Materials
Rule 006.05.04-006 - Regulation 2004-7 - Regulation Implementing Act 1118 of 2001, regarding Ark. Code Ann. Sec. 27-14-1603
Rule 006.05.04-007 - Regulation 2004-6 - Refunds of Tax Erroneously Paid
Rule 006.05.05-001 - Regulation 2005-2: Standard Mileage Rates for Income Tax Purposes
Rule 006.05.05-002 - Regulation 2005-1: Exemptions from Tax - Repair and Maintenance of Railroad Parts, Railroad Cars and Equipment
Rule 006.05.05-003 - Rule 2005-4: Sales of Heavy Equipment - Decals
Rule 006.05.05-006 - Rule 2005-7: Dealer Plates and Tags for Motor Vehicles and Motorcycles
Rule 006.05.06-001 - Rule 2006-1: Standard Mileage Rates for Income Tax Purposes
Rule 006.05.06-002 - Rule 2006-4 - Sales of Heavy Equipment
Rule 006.05.06-003 - Rule 2006-2: Income tax exemption Increase for Armed Services Members
Rule 006.05.06-004 - Rule 2006-8 - Special License Plates and Decals
Rule 006.05.06-006 - Rule 2006-3 -- Income Tax Rule Withholding on Nonresident Members of Pass-Through Entities
Rule 006.05.07-002 - Rule 2007-1: Standard Mileage Rates For Income Tax Purposes
Rule 006.05.07-003 - Rule 2007-3: Special Rules for Sales of Food and Food Ingredients and Prepared Food
Rule 006.05.07-004 - Rule 2007-4: Charitable Bingo and Raffles
Rule 006.05.07-005 - Rule 2007-5: Reduced Sales Tax Rate for Natural Gas or Electricity Used Directly in the Manufacturing Process|
Rule 006.05.07-006 - Rule 2007-7: Administration of Special License Plates and Certificates for Persons with Disabilities
Rule 006.05.07-007 - Rule 2007-8: Salvage, Rebuilt & Parts Only Vehicle
Rule 006.05.07-008 - Rule 2007-9: The Delta Geotourism Incentive Act of 2007(ACT 518 of 2007)
Rule 006.05.07-009 - Rule 2006-3 - Withholding on Nonresident Members of Pass-Through Entities
Rule 006.05.08-001 - Rule 2008-1: Standard Mileage Rates for Income Tax Purposes
Rule 006.05.08-002 - Rule 1993-8: Soft Drink Tax Regulation
Rule 006.05.08-003 - Rule 2008-2: Standard Mileage Rates for Income Tax Purposes
Rule 006.05.08-004 - Rule 2008-3: Gross Receipts Tax Rules, Compensating Use Tax Rules, and Special Excise Tax Rules
Rule 006.05.08-005 - Rule 2008-4: Natural Gas Severance Tax Rules
Rule 006.05.09-002 - Rule 2009-1: Standard Mileage Rates for Income Tax Purposes
Rule 006.05.09-003 - Rule 2007-4: Charitable Bingo and Raffles
Rule 006.05.09-004 - Rule 2010-1 - Veterinarian Sales and Use Tax
Rule 006.05.10-001 - Rule 2010-2: Standard Mileage Rates for Income Tax Purposes
Rule 006.05.10-002 - Rule 2005-7: Amendment to Dealer Plates and Tags for Motor Vehicles and Motorcycles
Rule 006.05.11-001 - Rule 2007-9: The Delta Geotourism Incentive Act of 2007 - To allow for geotourism tax credits to be sold, transferred, or assigned to recipients both within and outside the Lower Mississippi River Delta community, and other changes
Rule 006.05.11-002 - Rule 2011-1: Standard Mileage Rates for Income Tax Purposes
Rule 006.05.11-004 - Rule 2011-1: Standard Mileage Rates for Income Tax Purposes
Rule 006.05.12-001 - Rule 2012-1: Standard Mileage Rates for Income Tax Purposes
Rule 006.05.12-002 - Rule 2012-2: Arkansas Sales Tax Holiday
Rule 006.05.13-001 - Rule 2013-1: Standard Mileage Rates for Income Tax Purposes
Rule 006.05.14-001 - Rule 2014-1: Standard Mileage Rates for Income Tax Purposes
Rule 006.05.14-002 - Alternative Fuel Tax/Liquefied Natural Gas (LNG) Rule
Rule 006.05.14-003 - Rule 2015-1: Standard Mileage Rates For Income Tax Purposes
Rule 006.05.15-001 - Rule 2015-2: Mandatory Electronic Reporting by Tobacco Wholesalers
Rule 006.05.16-001 - Standard Mileage Rates for Income Tax Purposes
Rule 006.05.16-002 - Implementation Date of the Arkansas Voluntary Enhanced Security Driver's License and Identification Card Act
Rule 006.05.17-001 - Standard Mileage Rates for Income Tax Purposes
Rule 006.05.18-001 - Rule 2018-1 Standard Milage Rates for Income Tax Purposes
Rule 006.05.19-001 - Apprenticeship Program Income Tax Credit under Act 1042 of 2017
Rule 006.05.19-002 - Apprenticeship Program Income Tax Credit under Act 1042 of 2017
Rule 006.05.22-001 - Philanthropic Investment in Arkansas Kids Program Rules
Rule 006.05.22-003 - Arkansas Elective Pass-Through Entity Tax
Rule 006.05.90-001 - Motor Vehicle Regulations 1990-1
Rule 006.05.90-002 - Motor Vehicle Regulations 1990-1
Rule 006.05.90-003 - Driver Services Regulation 1990-1
Rule 006.05.91-001 - Surety Bond 1991-1
Rule 006.05.91-002 - Sale of Aircraft 1991-2
Rule 006.05.91-003 - Sale of Motor Vehicles, Trailers and Semitrailers 1991-3
Rule 006.05.91-004 - Sale of Mobile Homes and House Trailers 1991-4
Rule 006.05.91-005 - Sales and Use Tax Construction Contractors 1991-6
Rule 006.05.91-006 - Sale of Mobile Homes and House Trailers 1991-4 Permanent Reg.
Rule 006.05.91-007 - Sale of Motor Vehicles, Trailers, and Semitrailers Perm. Reg.
Rule 006.05.91-008 - Surety Bond 1991-1
Rule 006.05.91-009 - Sale of Aircraft 1991-2 Permanent Reg
Rule 006.05.91-010 - Sales and Use Tax Construction Contractors 1991-6 Permanent Reg.
Rule 006.05.91-011 - Standard Millage Rate for Income Tax Purposes 1991-5
Rule 006.05.91-012 - Disclosable Tax Information 1991-7
Rule 006.05.91-013 - Motor Vehicle Licensing for Persons With Disabilities
Rule 006.05.91-014 - Motion Picture Tax Incentive Regulation 1991-9
Rule 006.05.91-015 - Motor Vehicle Licensing for Persons with Disabilities
Rule 006.05.92-001 - Regulations 1991-11 Income Tax Credit for Purchase of Recycling Equipment
Rule 006.05.92-002 - Regulation 1991-12 Arkansas Individual Income Tax Section Guidelines for the use of Substitute and Reproduced Tax Forms
Rule 006.05.92-003 - Odometer Disclosure Requirements
Rule 006.05.92-004 - Restricted Commercial Drivers License
Rule 006.05.92-005 - Gross Receipts Tax Regulations
Rule 006.05.93-001 - Regulation 1992-3 Income Tax Standard Mileage Rate for Income Tax Purposes
Rule 006.05.93-004 - Regulation 1993-6 Administrative Procedure
Rule 006.05.93-005 - Regulation 1993-3 Bonded Title Regulation
Rule 006.05.93-007 - Regulation 1993-2 Damaged Vehicle Title Regulation
Rule 006.05.93-010 - Regulation 1993-7 Bonded All-Terrain Vehicle Regulation
Rule 006.05.93-011 - Regulation 1993-1 Vending Machines
Rule 006.05.93-012 - Regulation 1993-8 Soft Drink Tax
Rule 006.05.93-014 - Regulation 1993-9 Driver Services Regulation
Rule 006.05.94-001 - Regulation 1993-11 Enterprise Zone Act of 1993
Rule 006.05.94-003 - Regulation 1994-2 Income Tax
Rule 006.05.94-004 - Amendments to Arkansas Gross Receipts Regulations
Rule 006.05.94-006 - Regulation 1994-3: Dealer/Lienholder Registration and Title Application Regulation
Rule 006.05.95-001 - Emergency Amendment to Vending Machine Regulation 1993-1
Rule 006.05.95-002 - Emergency Regulation 1995-5 Miscellaneous Tax -Unfair Cigarette Sales
Rule 006.05.95-003 - Regulation 1995-2 Vending Goods Wholesale Tax
Rule 006.05.95-004 - Regulation 1995-1 Odometer Disclosure Requirements
Rule 006.05.95-005 - Regulation to GR-21.1 Gross Receipts
Rule 006.05.95-006 - Amendment to Arkansas Gross Receipts Regulation GR-45(A)
Rule 006.05.95-007 - Amendment to Arkansas Gross Receipts Regulation GR-43(D) and GR-43(E)
Rule 006.05.95-008 - Regulation 1995-3 Exemption for Volunteer Fire Department
Rule 006.05.95-009 - Regulation 1995-4 Damaged Vehicle Title Regulation
Rule 006.05.95-010 - Regulation 1995-6 Standard Mileage Rates for Income Tax Purposes
Rule 006.05.96-001 - Regulation GR-51 Amendment to Gross Receipts Regulation
Rule 006.05.96-002 - Regulation GR-21 Amendment to Gross Receipts Regulation
Rule 006.05.96-003 - 1996-1 Youth Apprenticeship Program
Rule 006.05.96-004 - Regulation 1996-2 Electronic Filing Providing Taxpayer w/Return
Rule 006.05.96-005 - Amendment to Gross Receipts Regulation GR-53
Rule 006.05.96-006 - Reg. 199603 Apportionment of Business Income Arising From Intragroup Intangible Licensing Transactions
Rule 006.05.96-007 - Emergency Regulation 1996-4 Gross Receipts
Rule 006.05.97-001 - Gross Receipts Regulations (GR-9.2, GR-12 and GR-18)
Rule 006.05.97-002 - Standard Mileage Rates for Income Tax Purposes 1997-1
Rule 006.05.97-003 - Gross Receipts Regulations - GR-9(C) - Service Contracts, Maintenance Agreements & Extended Warranties; GR-12(D) - Exemption for Rental Motor Vehicles; and GR-20(C)(E) and (G) - Long Term Lease of Vehicles.
Rule 006.05.97-004 - Gross Receipts Regulation - GR-12 Used Motor Vehicles Registered by Vehicle Dealers
Rule 006.05.97-005 - Income Tax Regulation 1997-2 - Individual Income Tax Credit for Political Contributions
Rule 006.05.97-006 - Amended Gross Receipts Regulation GR-53(G) - Restaurant Supplies
Rule 006.05.97-009 - Gross Receipts Regulations - GR-9(C) Service Contracts, Maintenance Agreements & Extended Warranties; GR-12(D) Exemption for Rental Motor Vehicles; and GR-20(C)(E) and (G) Long-Term Lease of Vehicles.
Rule 006.05.97-010 - Gross Receipts Regulation - GR-12 Used Motor Vehicles Registered by Vehicle Dealers
Rule 006.05.97-011 - Regulation 1997-5 - Motor Vehicle Registration
Rule 006.05.97-012 - Regulation 1997-6 - Federal Driver's Privacy Act
Rule 006.05.97-014 - Regulation 1997-3 - Standard Mileage Rate For Income Tax purposes
Rule 006.05.98-001 - Regulation 1997-7 -Application For Commercial Driver's License
Rule 006.05.98-002 - Emergency Amendment to Regulation GR-3(C) - Manufacturers' Buydowns
Rule 006.05.98-004 - Emergency Regulation: Amendment to Gross Receipts Regulation GR-43 and GR-45
Rule 006.05.98-006 - Arkansas Gross Receipts Tax Regulation GR-53 - Exemptions from Tax-Sales for Resale Manufacturers, Compounders and Processors (Amended 1997)
Rule 006.05.98-007 - Amendment to Gross Receipts Tax Regulation GR-13 - Special Rules for New and Used Motor Vehicle, Trailer and Semi-Trailer Dealers.
Rule 006.05.98-008 - Gross Receipts Tax Regulation GR 12.1 - Sales Tax Credit for Selling a Used Vehicle
Rule 006.05.98-009 - Gross Receipts Regulation GR-7.1 - Facsimile Transmissions
Rule 006.05.98-010 - Gross Receipts Regulation GR-11.1 - Sale of Postage Stamps
Rule 006.05.98-011 - Amendment to Gross Receipts Regulation GR-3(C) - Manufacturers' Buydowns
Rule 006.05.98-015 - Emergency Regulation 1998-5 -- Cigarette Stamps and Border Zone Sales
Rule 006.05.98-016 - Amendment to Arkansas Gross Receipts Regulation GR-21 - "5. Carpenters"
Rule 006.05.98-017 - Amendment to Gross Receipts Regulation GR-43
Rule 006.05.98-018 - Amendment to Gross Receipts Regulation GR-45
Rule 006.05.98-021 - Regulation 1998-4 - Administration of Justice Fund
Rule 006.05.98-022 - Amendment to Regulations - Economic Development of Arkansas Fund Commission
Rule 006.05.98-023 - Regulation 1998-5 -Cigarette Stamps and Border Zone Sales
Rule 006.05.98-024 - Regulation 1998-3 -- Insurance Company Reporting Requirements
Rule 006.05.98-025 - Regulation 1998-7 - Prohibition Against Browsing or Unauthorized Access
Rule 006.05.98-026 - Regulation 1998-6 - Standard Mileage Rate for Income Tax Purposes
Rule 006.05.99-001 - GR 28.1: Gross Receipts Regulation - Exemptions from Tax - Federal Credit Card Purchases
Rule 006.05.99-002 - Regulation 1999-2 - Non-Residential Construction Surcharge
Rule 006.05.99-003 - Regulation 1999-3 -- Motor Vehicle Regulation (Supersedes Motor Vehicle Regulations 1977-2, 1977-3, 1986-1, 1988-1 and 1989-2)
Rule 006.05.99-004 - Regulation 1999-4 - Regulation on the Tuition Reimbursement Tax Credit Program, Act 1036 of 1999
Rule 006.05.99-005 - Regulation 1999-5 -Standard Mileage Rates for Income Tax Purposes
GROSS RECEIPTS TAX RULES (§§ 5-GR-1 — 4-GR-93)
COMPENSATING USE TAX RULES (§§ 5-UT-1 — 4-UT-12)
SPECIAL EXCISE TAX RULES (§§ 5-ET-1 — 4-ET-8)
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations (§ 51-405)
Comprehensive Corporation Income Tax Regulations