Form St-1 - Arkansas Application For Permit Instructions Page 8
ADVERTISEMENT
1
2
3
4
5
6
7
8NAME
CODE
Date
Rate
County Location Recent Action
Prairie County
59-00
01/01/1985
1.00%
Pulaski County
60-00
04/01/1982
1.00%
Randolph County
61-00
01/01/1999
1.25%
Saline County
62-00
01/01/1999
0.25%
Searcy County
64-00
09/01/1985
1.00%
Sebastian County
65-00
08/01/1994
1.00%
Sevier County
66-00
07/01/2001
1.75%
Increase from 1.5%
Sharp County
67-00
11/01/1987
1.00%
St. Francis County
68-00
01/01/1998
2.00%
Stone County
69-00
05/01/1987
1.00%
Union County
70-00
01/01/1998
2.00%
Van Buren County
71-00
01/01/2001
2.00%
Washington County
72-00
09/01/1981
1.00%
White County
73-00
10/01/1989
1.00%
Woodruff County
74-00
10/01/1988
1.00%
Total Number of city and county tax codes currently in effect.
CITIES
234
COUNTIES
70
(All County codes currently end in -00)
TOTAL
304
(1) Local Taxes are collected on the first $2,500.00 of taxable sales per single transaction as defined by the
local jurisdiction. EXCEPTION: The City of TEXARKANA 1.0% sale and use tax (CODE 46-10) is collected on
the entire amount of the taxable sale. The STATE sales and use tax rate in the City of TEXARKANA is 6.125%
(2) Report county taxes separately from city taxes on the Excise Tax Reporting Form ST-400.
The City of TEXARKANA has two city taxes that must be reported separately.
(3) The following cities WITH a CITY sales and use tax cross county lines.
The City of FAIRFIELD BAY - VanBuren Co. and Cleburne Co.
The City of HORSESHOE BEND - Izard Co., Fulton Co. and Sharp Co.
The City of HUMPHREY - Arkansas Co. and Jefferson Co.
The City of MANSFIELD - Sebastion Co. and Scott Co.
The City of QUITMAN - Cleburne Co. and Faulkner Co.
The City of SPRINGDALE - Washington Co. and Benton Co.
(4) Effective January 1, 2001, the City of Hot Springs will have only one reporting code-2601.
SALES TAX PHONE NUMBERS
501-682-7104 General Information
501-682-7904 FAX -Sales & Use Tax
501-682-1895 Apply for a Permit
501-682-7105 ElectronicFundTransfers/Prepayments Unit
501-682-7924 Accounts Receivable Unit
5.125
***** Effective January 1, 2001, the State of Arkansas Sales and Use Tax rate is
%. The Texarkana State rate
increased to 6.125%.
Recent changes in Special additional taxes
Texarkana Use Tax 6.125% - code 8010 Effective January 1, 2001
Aviation Use Tax 5.125% - code 8011 Effective January 1, 2001
Short-term rental of a motor vehicle increased to 10% - code change to 8012 Effective July 1, 2001.
Beer Excise Tax 3% - code 8013 Effective August 13, 2001
SEE OUR INTERNET PAGE:
081001
Page 6
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial