This office lease form states and lists the terms for the Demised Premises. It describes the number of lease years plus any partial lease year as well as the commencement of the lease term.
Arkansas Precision Drafting Provision Dealing with Definitions Dating the Lease and Defining Terms
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Multi-State
Control #:
US-OL1053
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Word;
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How to fill out Precision Drafting Provision Dealing With Definitions Dating The Lease And Defining Terms?
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FAQ
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.
Any materials used in the performance of non-taxable services, including initial installation in new construction, are not taxed to the customer; however, the business must self-assess, report, and pay sales tax as a withdrawal from inventory (stock) on the purchase price of the materials.
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.
?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.
What is one important difference between a sublease and a lease assignment? In an assignment, responsibility for the original lease is transferred completely to the assignee. In a sublease, the original tenant retains primary responsibility for performance of the original lease contract.
The state Use Tax rate is the same as the Sales Tax rate, 6.500%. In addition, you are required to remit the city and/or county tax where the items are first delivered in Arkansas. A list of tax rates for cities and counties may be obtained from the Sales Tax and Use Tax Section or downloaded from our website.
The Arkansas gross receipts tax is a tax imposed upon the sale of tangible personal property and not the property itself. Thus, when a sale of tangible personal property occurs in Arkansas, a taxable event has occurred and the tax should be collected and remitted.
Verbal and Written Agreements California's Statute of Frauds requires a lease to be in writing if it either: 1. has a term longer than one year; or 2. has a term less than one year which expires more than one year after the agreement is reached.
