TAXABLE WORKSHEET to be used with form ET-1
WS-1
Keep for Your Records
TAXABLE SALES WORKSHEET
(for Lines 1A - 8A)
1. Gross Receipts Enter the total gross sales for the reporting period . . . . . . . . . . . . . . . . . . . . 1.
2. Deductions Enter each legal deductions as listed below
a. Gasoline (Motor fuel on which tax is paid) . . . . . . . . . . . . . . . . . . . . . . a.
b. Food Stamp and WIC Sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . b.
c. Sales for Resale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c.
d. Prescription drugs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d.
e. Returned goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e.
f. Feed, seed and fertilizer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . f.
g. Bad Debts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . g.
h. Sales to U.S. Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . h.
i. Farm Machinery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . i.
j. Sales to hospitals and organizations exempt by Arkansas statute (see GR-31) . . j.
k. Sales to Direct Pay Permit holders . . . . . . . . . . . . . . . . . . . . . . . . . k.
l. 38% of Gross Selling Price on new Manufactured Mobile Homes . . . . . . . . . .l.
m. Used Manufactured/Mobile Homes . . . . . . . . . . . . . . . . . . . . . . . . . m.
n. Dyed Diesel Fuel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . n.
o. Other Legal Deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . o.
0.00
TOTAL DEDUCTIONS Add the amounts in lines "a" through "o". Enter total. . . . . . . . . . . . . . . .2.
0.00
3. TAXABLE SALES Subtract line 2 from line 1. Enter result here and in your taxable sales field . . . . . . . 3.
R 01/2009
State of Arkansas
Department of Finance and Administration
Sales Use Tax Section