Division 05 - Division of Revenues

  1. 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
  2. Rule 006.05.00-003 - Gross Receipts Regulation GR-48: Exemptions From Tax - Newspapers, Publication and Billboards
  3. Rule 006.05.01-004 - Emergency Regulation 2001-1 - Standard Mileage Rates for Income Tax Purposes
  4. Rule 006.05.02-001 - In-Lieu-of-Tax Payments
  5. 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)
  6. Rule 006.05.02-003 - Regulation 2002-2 - Standard Mileage Rates for Income Tax Purposes
  7. Rule 006.05.02-004 - Rules and Regulations Implementing Governor's Executive Order 98-04 and Act 34 of 1999
  8. Rule 006.05.02-005 - Division of Revenues Travel Regulation
  9. Rule 006.05.03-001 - Regulation 2003-2 - Standard Mileage Rates for Income Tax Purposes
  10. Rule 006.05.03-003 - Income Tax Rule 2003-4 - Treatment of Employee Contributions to Employment-related Retirement Plans
  11. Rule 006.05.03-004 - Regulation 2003-3: Tax Credit Registration and Claim Verification System
  12. 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
  13. Rule 006.05.04-001 - Regulation 2004-1 - Additional Services Subject to Tax Beginning July 1, 2004
  14. Rule 006.05.04-002 - Regulation 2004-2 - Standard Mileage Rates for Income Tax Purposes
  15. Rule 006.05.04-003 - Financial Management Guide
  16. Rule 006.05.04-004 - State Vehicle Fleet Management Guide
  17. Rule 006.05.04-005 - Regulation 2004-5: Exemptions from Tax - Textbooks and Other Instructional Materials
  18. Rule 006.05.04-006 - Regulation 2004-7 - Regulation Implementing Act 1118 of 2001, regarding Ark. Code Ann. Sec. 27-14-1603
  19. Rule 006.05.04-007 - Regulation 2004-6 - Refunds of Tax Erroneously Paid
  20. Rule 006.05.05-001 - Regulation 2005-2: Standard Mileage Rates for Income Tax Purposes
  21. Rule 006.05.05-002 - Regulation 2005-1: Exemptions from Tax - Repair and Maintenance of Railroad Parts, Railroad Cars and Equipment
  22. Rule 006.05.05-003 - Rule 2005-4: Sales of Heavy Equipment - Decals
  23. Rule 006.05.05-006 - Rule 2005-7: Dealer Plates and Tags for Motor Vehicles and Motorcycles
  24. Rule 006.05.06-001 - Rule 2006-1: Standard Mileage Rates for Income Tax Purposes
  25. Rule 006.05.06-002 - Rule 2006-4 - Sales of Heavy Equipment
  26. Rule 006.05.06-003 - Rule 2006-2: Income tax exemption Increase for Armed Services Members
  27. Rule 006.05.06-004 - Rule 2006-8 - Special License Plates and Decals
  28. Rule 006.05.06-006 - Rule 2006-3 -- Income Tax Rule Withholding on Nonresident Members of Pass-Through Entities
  29. Rule 006.05.07-002 - Rule 2007-1: Standard Mileage Rates For Income Tax Purposes
  30. Rule 006.05.07-003 - Rule 2007-3: Special Rules for Sales of Food and Food Ingredients and Prepared Food
  31. Rule 006.05.07-004 - Rule 2007-4: Charitable Bingo and Raffles
  32. Rule 006.05.07-005 - Rule 2007-5: Reduced Sales Tax Rate for Natural Gas or Electricity Used Directly in the Manufacturing Process|
  33. Rule 006.05.07-006 - Rule 2007-7: Administration of Special License Plates and Certificates for Persons with Disabilities
  34. Rule 006.05.07-007 - Rule 2007-8: Salvage, Rebuilt & Parts Only Vehicle
  35. Rule 006.05.07-008 - Rule 2007-9: The Delta Geotourism Incentive Act of 2007(ACT 518 of 2007)
  36. Rule 006.05.07-009 - Rule 2006-3 - Withholding on Nonresident Members of Pass-Through Entities
  37. Rule 006.05.08-001 - Rule 2008-1: Standard Mileage Rates for Income Tax Purposes
  38. Rule 006.05.08-002 - Rule 1993-8: Soft Drink Tax Regulation
  39. Rule 006.05.08-003 - Rule 2008-2: Standard Mileage Rates for Income Tax Purposes
  40. Rule 006.05.08-004 - Rule 2008-3: Gross Receipts Tax Rules, Compensating Use Tax Rules, and Special Excise Tax Rules
  41. Rule 006.05.08-005 - Rule 2008-4: Natural Gas Severance Tax Rules
  42. Rule 006.05.09-002 - Rule 2009-1: Standard Mileage Rates for Income Tax Purposes
  43. Rule 006.05.09-003 - Rule 2007-4: Charitable Bingo and Raffles
  44. Rule 006.05.09-004 - Rule 2010-1 - Veterinarian Sales and Use Tax
  45. Rule 006.05.10-001 - Rule 2010-2: Standard Mileage Rates for Income Tax Purposes
  46. Rule 006.05.10-002 - Rule 2005-7: Amendment to Dealer Plates and Tags for Motor Vehicles and Motorcycles
  47. 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
  48. Rule 006.05.11-002 - Rule 2011-1: Standard Mileage Rates for Income Tax Purposes
  49. Rule 006.05.11-004 - Rule 2011-1: Standard Mileage Rates for Income Tax Purposes
  50. Rule 006.05.12-001 - Rule 2012-1: Standard Mileage Rates for Income Tax Purposes
  51. Rule 006.05.12-002 - Rule 2012-2: Arkansas Sales Tax Holiday
  52. Rule 006.05.13-001 - Rule 2013-1: Standard Mileage Rates for Income Tax Purposes
  53. Rule 006.05.14-001 - Rule 2014-1: Standard Mileage Rates for Income Tax Purposes
  54. Rule 006.05.14-002 - Alternative Fuel Tax/Liquefied Natural Gas (LNG) Rule
  55. Rule 006.05.14-003 - Rule 2015-1: Standard Mileage Rates For Income Tax Purposes
  56. Rule 006.05.15-001 - Rule 2015-2: Mandatory Electronic Reporting by Tobacco Wholesalers
  57. Rule 006.05.16-001 - Standard Mileage Rates for Income Tax Purposes
  58. Rule 006.05.16-002 - Implementation Date of the Arkansas Voluntary Enhanced Security Driver's License and Identification Card Act
  59. Rule 006.05.17-001 - Standard Mileage Rates for Income Tax Purposes
  60. Rule 006.05.18-001 - Rule 2018-1 Standard Milage Rates for Income Tax Purposes
  61. Rule 006.05.19-001 - Apprenticeship Program Income Tax Credit under Act 1042 of 2017
  62. Rule 006.05.19-002 - Apprenticeship Program Income Tax Credit under Act 1042 of 2017
  63. Rule 006.05.22-001 - Philanthropic Investment in Arkansas Kids Program Rules
  64. Rule 006.05.90-001 - Motor Vehicle Regulations 1990-1
  65. Rule 006.05.90-002 - Motor Vehicle Regulations 1990-1
  66. Rule 006.05.90-003 - Driver Services Regulation 1990-1
  67. Rule 006.05.91-001 - Surety Bond 1991-1
  68. Rule 006.05.91-002 - Sale of Aircraft 1991-2
  69. Rule 006.05.91-003 - Sale of Motor Vehicles, Trailers and Semitrailers 1991-3
  70. Rule 006.05.91-004 - Sale of Mobile Homes and House Trailers 1991-4
  71. Rule 006.05.91-005 - Sales and Use Tax Construction Contractors 1991-6
  72. Rule 006.05.91-006 - Sale of Mobile Homes and House Trailers 1991-4 Permanent Reg.
  73. Rule 006.05.91-007 - Sale of Motor Vehicles, Trailers, and Semitrailers Perm. Reg.
  74. Rule 006.05.91-008 - Surety Bond 1991-1
  75. Rule 006.05.91-009 - Sale of Aircraft 1991-2 Permanent Reg
  76. Rule 006.05.91-010 - Sales and Use Tax Construction Contractors 1991-6 Permanent Reg.
  77. Rule 006.05.91-011 - Standard Millage Rate for Income Tax Purposes 1991-5
  78. Rule 006.05.91-012 - Disclosable Tax Information 1991-7
  79. Rule 006.05.91-013 - Motor Vehicle Licensing for Persons With Disabilities
  80. Rule 006.05.91-014 - Motion Picture Tax Incentive Regulation 1991-9
  81. Rule 006.05.91-015 - Motor Vehicle Licensing for Persons with Disabilities
  82. Rule 006.05.92-001 - Regulations 1991-11 Income Tax Credit for Purchase of Recycling Equipment
  83. Rule 006.05.92-002 - Regulation 1991-12 Arkansas Individual Income Tax Section Guidelines for the use of Substitute and Reproduced Tax Forms
  84. Rule 006.05.92-003 - Odometer Disclosure Requirements
  85. Rule 006.05.92-004 - Restricted Commercial Drivers License
  86. Rule 006.05.92-005 - Gross Receipts Tax Regulations
  87. Rule 006.05.93-001 - Regulation 1992-3 Income Tax Standard Mileage Rate for Income Tax Purposes
  88. Rule 006.05.93-004 - Regulation 1993-6 Administrative Procedure
  89. Rule 006.05.93-005 - Regulation 1993-3 Bonded Title Regulation
  90. Rule 006.05.93-007 - Regulation 1993-2 Damaged Vehicle Title Regulation
  91. Rule 006.05.93-010 - Regulation 1993-7 Bonded All-Terrain Vehicle Regulation
  92. Rule 006.05.93-011 - Regulation 1993-1 Vending Machines
  93. Rule 006.05.93-012 - Regulation 1993-8 Soft Drink Tax
  94. Rule 006.05.93-014 - Regulation 1993-9 Driver Services Regulation
  95. Rule 006.05.94-001 - Regulation 1993-11 Enterprise Zone Act of 1993
  96. Rule 006.05.94-003 - Regulation 1994-2 Income Tax
  97. Rule 006.05.94-004 - Amendments to Arkansas Gross Receipts Regulations
  98. Rule 006.05.94-006 - Regulation 1994-3: Dealer/Lienholder Registration and Title Application Regulation
  99. Rule 006.05.95-001 - Emergency Amendment to Vending Machine Regulation 1993-1
  100. Rule 006.05.95-002 - Emergency Regulation 1995-5 Miscellaneous Tax -Unfair Cigarette Sales
  101. Rule 006.05.95-003 - Regulation 1995-2 Vending Goods Wholesale Tax
  102. Rule 006.05.95-004 - Regulation 1995-1 Odometer Disclosure Requirements
  103. Rule 006.05.95-005 - Regulation to GR-21.1 Gross Receipts
  104. Rule 006.05.95-006 - Amendment to Arkansas Gross Receipts Regulation GR-45(A)
  105. Rule 006.05.95-007 - Amendment to Arkansas Gross Receipts Regulation GR-43(D) and GR-43(E)
  106. Rule 006.05.95-008 - Regulation 1995-3 Exemption for Volunteer Fire Department
  107. Rule 006.05.95-009 - Regulation 1995-4 Damaged Vehicle Title Regulation
  108. Rule 006.05.95-010 - Regulation 1995-6 Standard Mileage Rates for Income Tax Purposes
  109. Rule 006.05.96-001 - Regulation GR-51 Amendment to Gross Receipts Regulation
  110. Rule 006.05.96-002 - Regulation GR-21 Amendment to Gross Receipts Regulation
  111. Rule 006.05.96-003 - 1996-1 Youth Apprenticeship Program
  112. Rule 006.05.96-004 - Regulation 1996-2 Electronic Filing Providing Taxpayer w/Return
  113. Rule 006.05.96-005 - Amendment to Gross Receipts Regulation GR-53
  114. Rule 006.05.96-006 - Reg. 199603 Apportionment of Business Income Arising From Intragroup Intangible Licensing Transactions
  115. Rule 006.05.96-007 - Emergency Regulation 1996-4 Gross Receipts
  116. Rule 006.05.97-001 - Gross Receipts Regulations (GR-9.2, GR-12 and GR-18)
  117. Rule 006.05.97-002 - Standard Mileage Rates for Income Tax Purposes 1997-1
  118. 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.
  119. Rule 006.05.97-004 - Gross Receipts Regulation - GR-12 Used Motor Vehicles Registered by Vehicle Dealers
  120. Rule 006.05.97-005 - Income Tax Regulation 1997-2 - Individual Income Tax Credit for Political Contributions
  121. Rule 006.05.97-006 - Amended Gross Receipts Regulation GR-53(G) - Restaurant Supplies
  122. 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.
  123. Rule 006.05.97-010 - Gross Receipts Regulation - GR-12 Used Motor Vehicles Registered by Vehicle Dealers
  124. Rule 006.05.97-011 - Regulation 1997-5 - Motor Vehicle Registration
  125. Rule 006.05.97-012 - Regulation 1997-6 - Federal Driver's Privacy Act
  126. Rule 006.05.97-014 - Regulation 1997-3 - Standard Mileage Rate For Income Tax purposes
  127. Rule 006.05.98-001 - Regulation 1997-7 -Application For Commercial Driver's License
  128. Rule 006.05.98-002 - Emergency Amendment to Regulation GR-3(C) - Manufacturers' Buydowns
  129. Rule 006.05.98-004 - Emergency Regulation: Amendment to Gross Receipts Regulation GR-43 and GR-45
  130. Rule 006.05.98-006 - Arkansas Gross Receipts Tax Regulation GR-53 - Exemptions from Tax-Sales for Resale Manufacturers, Compounders and Processors (Amended 1997)
  131. 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.
  132. Rule 006.05.98-008 - Gross Receipts Tax Regulation GR 12.1 - Sales Tax Credit for Selling a Used Vehicle
  133. Rule 006.05.98-009 - Gross Receipts Regulation GR-7.1 - Facsimile Transmissions
  134. Rule 006.05.98-010 - Gross Receipts Regulation GR-11.1 - Sale of Postage Stamps
  135. Rule 006.05.98-011 - Amendment to Gross Receipts Regulation GR-3(C) - Manufacturers' Buydowns
  136. Rule 006.05.98-015 - Emergency Regulation 1998-5 -- Cigarette Stamps and Border Zone Sales
  137. Rule 006.05.98-016 - Amendment to Arkansas Gross Receipts Regulation GR-21 - "5. Carpenters"
  138. Rule 006.05.98-017 - Amendment to Gross Receipts Regulation GR-43
  139. Rule 006.05.98-018 - Amendment to Gross Receipts Regulation GR-45
  140. Rule 006.05.98-021 - Regulation 1998-4 - Administration of Justice Fund
  141. Rule 006.05.98-022 - Amendment to Regulations - Economic Development of Arkansas Fund Commission
  142. Rule 006.05.98-023 - Regulation 1998-5 -Cigarette Stamps and Border Zone Sales
  143. Rule 006.05.98-024 - Regulation 1998-3 -- Insurance Company Reporting Requirements
  144. Rule 006.05.98-025 - Regulation 1998-7 - Prohibition Against Browsing or Unauthorized Access
  145. Rule 006.05.98-026 - Regulation 1998-6 - Standard Mileage Rate for Income Tax Purposes
  146. Rule 006.05.99-001 - GR 28.1: Gross Receipts Regulation - Exemptions from Tax - Federal Credit Card Purchases
  147. Rule 006.05.99-002 - Regulation 1999-2 - Non-Residential Construction Surcharge
  148. 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)
  149. Rule 006.05.99-004 - Regulation 1999-4 - Regulation on the Tuition Reimbursement Tax Credit Program, Act 1036 of 1999
  150. Rule 006.05.99-005 - Regulation 1999-5 -Standard Mileage Rates for Income Tax Purposes
  151. GROSS RECEIPTS TAX RULES (Rule 006.05.06-005-GR-1 to 006.05.08-004-GR-93)
  152. COMPENSATING USE TAX RULES (Rule 006.05.06-005-UT-1 to 006.05.08-004-UT-12)
  153. SPECIAL EXCISE TAX RULES (Rule 006.05.06-005-ET-1 to 006.05.08-004-ET-8)
  154. Regulation 1997-4 - Comprehensive Individual Income Tax Regulations (Rule 26-18-105 to 26-51-909)
  155. 1998-1 - Comprehensive Corporation Income Tax Regulations (Rule 2-8-101 to 26-51-1701)

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.