Arkansas Year 2000 Services Agreement
Description
How to fill out Year 2000 Services Agreement?
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FAQ
Arkansas imposes a tax based on the gross receipts from sales. Sales of tangible personal property or services to contractors and sales to consumers or users are generally subject to the gross receipts tax.
Arkansas currently has a sales tax exemption on the sales, rentals, or repair of durable medical equipment, mobility-enhancing equipment, prosthetic devices, and disposable medical supplies when the items are prescribed by a physician prior to purchase.
Sales and Use Tax ?Sale? includes the lease or rental of tangible personal property. Taxable services include sales of gas, water, electricity, most solid waste disposal, telephone and prepaid telecommunications and repair services. Repair and replacement parts for manufacturing machinery are generally taxable.
Tax-exempt customers Some customers are exempt from paying sales tax under Arkansas law. Examples include government agencies, some nonprofit organizations, and merchants purchasing goods for resale. Sellers are required to collect a valid exemption or resale certificate from buyers to validate each exempt transaction.
Plumbing. The installation, replacement or repair of pipes and non-mechanical plumbing fixtures are not taxable services.
Sales tax shall apply to the gross receipts derived from the sale of contracts, including service contracts, maintenance agreements and extended warranties, which in whole or in part provide for the future performance of or payment for services which are subject to gross receipts tax, including home warranty contracts ...
Tax-exempt customers Some customers are exempt from paying sales tax under Arkansas law. Examples include government agencies, some nonprofit organizations, and merchants purchasing goods for resale. Sellers are required to collect a valid exemption or resale certificate from buyers to validate each exempt transaction.
