Ark. Code Ann. » Title 26 Chapter 52
Arkansas Code Annotated

Ark. Code Ann. § 26-52-101 (2020)

Title

✓ Arkansas Code release r76: Acts through about 2020 (2021-2025 sessions missing)
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This chapter shall be known and cited as the “Arkansas Gross Receipts Act of 1941”.

History. Acts 1941, No. 386, § 1; A.S.A. 1947, § 84-1901; Acts 2003, No. 1273, § 3.

Case Notes

In General.

Acts 1941, No. 386 is a sales tax notwithstanding its short title. U-Drive-'Em Serv. Co. v. Hardin, 205 Ark. 501, 169 S.W.2d 584 (1943); Cook v. Sears-Roebuck & Co., 212 Ark. 308, 206 S.W.2d 20 (1947).

Cited: Jefferson Coop. Gin, Inc. v. Milam, 255 Ark. 479, 500 S.W.2d 932 (1973).

Notes of Decisions
Cited in 14 cases (2 in the last 5 years), 1989–2025 · leading case: Foster v. Jefferson Cnty. Quorum Court, 901 S.W.2d 809 (Ark. 1995).
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Foster v. Jefferson Cnty. Quorum Court, 901 S.W.2d 809 (Ark. 1995). · cites it 8× “See Act 386 of 1941, now codified at Ark.Code Ann. § 26-52-101 et seq. (Repl. 1992 & Supp.”
Citifinancial Retail Servs. Div. of Citicorp Trust Bank, FSB v. Weiss, 271 S.W.3d 494 (Ark. 2008). · cites it 3× “§ 26-52-309 , the “Bad Debt Statute,” which is a provision within the Arkansas Gross Receipts Act, Ark. Code Ann. § 26-52-101 et seq., that allows taxpayers to receive a sales-tax refund proportionate to the defaulted amounts of consumer purchases.”
Holbrook v. Healthport, Inc., 2014 Ark. 146, 432 S.W.3d 593. · cites it 2× “2013); however, if her healthcare provider contracts with a third-party vender to fulfill her request, then a sales tax will be imposed.”
Weiss v. Am. Honda Fin. Corp., 200 S.W.3d 381 (Ark. 2004). · cites it 2× “" Section 26-52-309 provides: (a) In computing the amount of tax due under the Arkansas Gross Receipts Act, § 26-52-101 et seq., and any act supplemental thereto, taxpayers may deduct bad debts from the total amount upon which the tax is calculated for any report.”
Daimlerchrysler Servs. North Am., LLC v. Weiss, 200 S.W.3d 405 (Ark. 2004). · cites it 2× “Any deduction taken or refund paid which is attributed to bad debts shall not include interest.”
Ragland v. Gen. Tire & Rubber Co., 763 S.W.2d 70 (Ark. 1989). · cites it 2× “1987) describes transactions which are exempt from the gross receipts tax. Paragraphs (12)(A) and (B) provide as follows: (12) (A) Gross receipts or gross proceeds derived from sales for resale to persons regularly engaged in the business of reselling the articles purchased,…”
Weiss v. Bryce Co., 2009 Ark. 412, 330 S.W.3d 756. · cites it 2× “Ark.Code Ann. §§ 26-52-101 to -914 (Supp.”
Technical Servs. of Ark., Inc. v. Pledger, 896 S.W.2d 433 (Ark. 1995). · cites it 2× “(2) Sales of tangible personal property on which the tax under the Arkansas Gross Receipts Act, § 26-52-101 et seq., is levied, and any tangible personal property specifically exempted from taxation by the Arkansas Gross Receipts Act, § 26-52-101 et seq.”
Pledger v. Mid-State Constr. & Materials, Inc., 925 S.W.2d 412 (Ark. 1996). “This provision states that “nothing in this section shall be construed to repeal any exemption from the Arkansas Gross Receipt Act § 26-52-101, et seq.” DFA argues that the provision is extraneous, if not erroneous.”
WSC, Inc. v. City of Jacksonville, 789 S.W.2d 448 (Ark. 1990). · cites it 2× “1989), and subject to the limitations of the Arkansas Gross Receipts Act of 1941, as amended, found at Ark. Code Ann. §§ 26-52-101 through 26-52-1006 (1987 & Supp.”
Keith Gibson v. Little Rock Downtown Neighborhood Ass'n, 2023 Ark. 45, 660 S.W.3d 835. “5%) is levied on all taxable sales of tangible personal property, specified digital products, a digital code, and services subject to the tax levied by the Arkansas Gross Receipts Act of 1941, Arkansas Code § 26-52-101 et seq. (2) The tax shall be collected, reported, and paid…”
Citifinancial Retail Servs. v. Weiss, 271 S.W.3d 494 (Ark. 2008). · cites it 3× “§ 26-52-309, the "Bad Debt Statute," which is a provision within the Arkansas Gross Receipts Act, Ark.Code Ann. § 26-52-101 et seq., that allows taxpayers to receive a sales-tax refund proportionate to the defaulted amounts of consumer purchases.”
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