Alaska, Arizona And Arkansas Sales And Use Tax (United States Sales And Use Tax Series – Part #2)

Aaron Giles - State Sales And Use Tax Exemptions 1

Alaska, Arizona And Arkansas Sales Tax Exemptions

Alaska Sales Tax Exemptions

The state of Alaska is one of five states in the U.S. that does not charge a state sales tax. At the local level over 100 municipalities do collect a sales tax, with rates ranging between 1% and 7.5%.   For more information on Alaska sales tax exemptions please visit:

Alaska Department of Revenue
Alaska Sales Tax Exemption Statement

Arizona Sales Tax Exemptions

The state of Arizona levies a Transaction Privilege Tax, which is similar to sales tax in other states. The state rate is 5.6% and is levied on all purchases of tangible personal property unless specifically exempted. All Arizona counties collect an additional tax ranging between 1-5.3%.

Use tax is imposed on tangible personal property brought into Arizona for storage, use, or consumption in the state when the seller did not collect tax on the sale of the property. The tax rates due are the same rates as for sales tax. Returns are to be filed on or before the 20th day of the month following the month in which the purchases were made. For example, purchases made in the month of January should be reported to the state of Arizona on or before February 20th. For more information on Arizona sales tax exemptions please visit:

Arizona Department Of  Revenue On Sales And Use Tax
Arizona State Legislature  And Revised Statues
State Of Arizona Sales And Use Tax Rules
Arizona Sales And Use Tax Forms

 Arkansas Sales Tax Exemptions

The state of Arkansas levies a 6.5% state gross receipts tax, which is similar to sales tax. There are more than 300 local jurisdictions that collect their own sales tax in addition to the state rate, up to an additional 5.125%.

Use tax is imposed on tangible personal property brought into Arkansas for storage, use, or consumption in the state when the seller did not collect seller’s use tax on the sale of the property. The tax rates due are the same rates as for sales tax. Returns are to be filed on or before the 20th day of the month following the month in which the purchases were made. For example, purchases made in the month of February should be reported to the state of Arkansas on or before March 20th.

Arkansas Department Of Finance And Administration On Sales And Use Tax
Arkansas State Rules On Remote Sellers

What Is Taxable In Arkansas
Arkansas Sales And Use Tax Rates

Go To Part #1

Have a sales and use tax question? Contact Aaron Giles.

 

Aaron C. Giles is the Founder and President of Agile Consulting Group. Aaron spent five years working within the specialty niche of Sales & Use Tax at Brown & Associates before forming his own firm in 2005. He has worked hundreds of audits in states all across the U.S. during that time and has delivered savings of over $75M in the form of refunds and credits to his clients. Today, he leads a group of talented, detail-oriented colleagues who focus exclusively on Sales & Use Tax.

Some of our firms’ greatest achievements have come in successfully arguing new and unique perspectives to existing tax law in various states enabling our clients to claim exemptions on categories of purchases previously held to be taxable. Included in these victories are: communication services taxes for religious nonprofit hospitals in FL, bulk purchases of drugs in VA, specific surgical tools and instruments for healthcare providers in TX, printing plates in GA, railroad utilities in KY, and most recently software in AL.

Subscribe to TaxConnections Blog

Enter your email address to subscribe to this blog and receive notifications of new posts by email.