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< Back to Sales and Use Tax Section |
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| Sales and Use Tax Section |
| State and Local Collection Data |
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| Some information is not available to the public. Please read the Arkansas law concerning the information that is avialable to the public. See Confidentiality Code ARK 26-18-303 for additional information. |
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| Local Tax Collection Data |
| Description |
Link |
| 2008 Local Tax Collection Data By Month |
PDF |
| 2007 Local Tax Collection Data By Month |
PDF |
| 2006 Local Tax Collection Data By Month |
PDF |
| 2005 Local Tax Collection Data By Month |
PDF |
| 2004 Local Tax Collection Data By Month |
PDF |
| 2003 Local Tax Collection Data By Month |
PDF |
| 2002 Local Tax Collection Data By Month |
PDF |
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| Sales Tax Collection Data (Gross Receipts) |
| Description |
Link |
| 2008 Sales Tax Collection Data By Month |
PDF |
| 2007 Sales Tax Collection Data By Month |
PDF |
| 2006 Sales Tax Collection Data By Month |
PDF |
| 2005 Sales Tax Collection Data By Month |
PDF |
| 2004 Sales Tax Collection Data By Month |
PDF |
| 2003 Sales Tax Collection Data By Month |
PDF |
| 2002 Sales Tax Collection Data By Month |
PDF |
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| Use Tax Collection Data (Gross Receipts) |
| Description |
Link |
| 2008 Use Tax Collection Data By Month |
PDF |
| 2007 Use Tax Collection Data By Month |
PDF |
| 2006 Use Tax Collection Data By Month |
PDF |
| 2005 Use Tax Collection Data By Month |
PDF |
| 2004 Use Tax Collection Data By Month |
PDF |
| 2003 Use Tax Collection Data By Month |
PDF |
| 2002 Use Tax Collection Data By Month |
PDF |
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| Mixed Drink Tax Collection Data (Gross Receipts) |
| Description |
Link |
| 2008 Mixed Drink Tax Collection Data By Month |
PDF |
| 2007 Mixed Drink Tax Collection Data By Month |
PDF |
| 2006 Mixed Drink Tax Collection Data By Month |
PDF |
| 2005 Mixed Drink Tax Collection Data By Month |
PDF |
| 2004 Mixed Drink Tax Collection Data By Month |
PDF |
| 2003 Mixed Drink Tax Collection Data By Month |
PDF |
| 2002 Mixed Drink Tax Collection Data By Month |
PDF |
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| Liquor Tax Collection Data |
| Description |
Link |
| 2008 Liquor Tax Collection Data By Month |
PDF |
| 2007 Liquor Tax Collection Data By Month |
PDF |
| 2006 Liquor Tax Collection Data By Month |
PDF |
| 2005 Liquor Tax Collection Data By Month |
PDF |
| 2004 Liquor Tax Collection Data By Month |
PDF |
| 2003 Liquor Tax Collection Data By Month |
PDF |
| 2002 Liquor Tax Collection Data By Month |
PDF |
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| Special State Tax Collections |
| Description |
Link |
| 10% Rental Vehicle Tax |
PDF |
| 4% Additional Mixed Drink Tax |
PDF |
| Residential Moving Tax |
PDF |
| Wholesale Vending Tax |
PDF |
| Long Term Rental Vehicle Tax |
PDF |
| Texarkana Use Tax |
PDF |
| Aviation Use Tax |
PDF |
| Beer Excise Tax |
PDF |
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| Disclaimer for Sales and Use Tax Collectons Statistics |
This disclaimer pertains only to STATE tax collections and not local taxes. The purpose of this disclaimer is to inform the user of how and where Sales Tax statistics are derived from the Sales Tax Data Base. Due to reports and payments being reported everyday, the information that is gathered from our data base is constantly changing. Therefore, these statistics are a snapshot in time from our data base. The date on the statistical report indicates the status of our tax collections as of that day.
The statistical information contains several errors especially when you are trying extract information about a specific area like a county or city. The main reason for the specific areas having wrong information is primarily due to Act 301 of 1995. This Act requires businesses with more than one location to report all of their sales transactions under one reporting number. Most of our larger businesses have more than one location, therefore the department removes all of the information pertaining to these accounts to a separate accounting location, County code 78 (Consolidated Accounts). The other reasons for errors in specific area statistics is the way the data is stored and collected from the taxpayers. We use the following items to key into areas and types of businesses in our statistics:
- Zip Code
- SIC Code (Standard Industrial Classification)
- County Code
The Zip Code, for the most part identifies the city from which the statistics are derived from. A problem with the Zip Codes is that they do not follow city boundaries. Therefore, there is a degree of error in the data from the Zip Codes.
The department gives each business a SIC Code depending on the information derived from the registration application. If the business is not precise in defining their business and gives the wrong information, the department could insert the wrong SIC Code. Also, the department could interpret the information incorrectly and put in the wrong SIC Code. From these problems, you can see, SIC Codes have a degree of error.
The County Code is given to each business according to the county in which it is located. If the business is located outside of the state, it is given an out-of-state county code (code 76). Some businesses have numerous locations throughout the state and they report to the department, all of their businesses on one report. These businesses have a consolidated account, county code 78. With out-of-state county codes and consolidated county codes, these codes distort many of the county's figures. |
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| Trends |
Act 301 of 1995 in brief, states that businesses with more than one location in Arkansas must file a consolidated report. The report consolidates all of their sales transactions for the entire state on one return. This consolidated report removes statistical amounts from the various counties and therefore changes the accounting of sales transactions within the counties and distorts the totals for the counties. After several years, some trends may reestablish themselves, but this method of reporting will always affect some trends derived from these statistics.
As you can see, the sales tax statistics do contain some errors. We feel if you know and understand the information above, you will apply caution in using our statistics for whatever purposes.
If you have any questions concerning this matter, please contact Charles Smith. (501) 682-7104.
If you need SIC or Zip Code, or some other data that's not listed, please contact us and we will try to accommodate your request. |
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| Disclaimer |
The State of Arkansas, Department of Finance and Administration, Office of Excise Administration or Sales and Use Tax Section does not endorse commercial products. Acceptance of participating companies by the Arkansas Sales and Use Tax Section does not imply endorsement by the Arkansas Sales and Use Tax Section for the quality of the service provided.
To contact us concerning sales and use tax questions, e-mail us. |
