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 Pulaski County
 Code of Ordinances
 Chapter 17. TAXATION*
 Article II. Sales and Use Tax*

  § 17-20. "Single transaction" defined.*  

Latest version.

  • The term "single transaction" shall be defined as:

    (a)

    For sales of building materials and supplies to contractors, builders or other persons, a single transaction, for the purposes of the local sales tax, shall be deemed to be any single sale, made on a single day, which is reflected on a single invoice, receipt or statement, on which a collected/aggregate sales/use tax has been reported and remitted to the state.

    (b)

    Each item costing under two thousand five hundred dollars ($2,500.00) which is figured on a single invoice is considered a single transaction and the sales tax for that one invoice would be calculated at four and one-half (4.5) percent (current Arkansas sales tax) for the state and one (1) percent or twenty-five dollars ($25.00), whichever is less, for Pulaski County. Twenty-five dollars ($25.00) is the maximum that Pulaski County can collect on any single transaction.

    When any single line item of major equipment on an invoice, receipt or statement is two thousand five hundred dollars ($2,500.00) or more, then the sales tax is figured separately for each two thousand five hundred dollars ($2,500.00) item.

    Example:

    3 Items @ $2,500.00 $ 7,500.00
    5 Items @ $1,000.00   5,000.00
    Subtotal $12,500.00
    4.5% Arkansas sales tax $ 562.50
    1.0% Pulaski County tax   100.00*
    Total $13,162.50

     

    * $25.00 for each $2,500.00 item and $25.00 for the remaining $5,000.00 (five items at $1,000.00)

    For example, on an invoice totaling twelve thousand five hundred dollars ($12,500.00) where the invoice includes three (3) items at two thousand five hundred dollars ($2,500.00) each and five (5) items at one thousand dollars ($1,000.00) each, the amount of sales tax due the county is one hundred dollars ($100.00). This is derived by calculating twenty-five dollars ($25.00) for each two thousand five hundred dollars ($2,500.00) item and twenty-five dollars ($25.00) for the remaining five thousand dollars ($5,000.00) (see example above).

    (c)

    When two (two) or more devices in which, upon which or by which any person or property is, or may be, transported or drawn, including but not limited to: on-road vehicles; whether required to be licensed or not; off-road vehicles; farm vehicles; airplanes; water vessels; motor vehicles; or nonmotorized vehicles; and mobile homes are sold to a person by a seller, each individual unit, whether part of a fleet sale or not, shall be treated as a single transaction for the purpose of the local sales tax.

    (d)

    The charges for utility services, which are subject to the taxes levied under the ordinance codified in this section, and which are furnished on a continuous services basis, whether such services are paid daily, weekly, monthly or annually, for the purposes of the local sales tax, shall be computed in daily increments, and each such daily charge increment shall be considered to be a single transaction for the purposes of the local sales tax.

    (e)

    For groceries, drug items, dry goods and other tangible personal property and/or services not otherwise expressly covered in this section, a single transaction shall be deemed to be any single sale which is reflected on a single invoice, receipt or statement, on which an aggregate sales tax figure has been reported and remitted to the state.

    (f)

    Straight Lease. Each invoice is considered a transaction. For example, on a lease of equipment for twelve thousand dollars ($12,000.00) per year, if the lease requires monthly payments of one thousand dollars ($1,000.00), the lessee would pay ten dollars ($10.00) in county sales tax on each payment, for a total of one hundred twenty dollars ($120.00) per year. If the lease was billed on one (1) annual invoice of twelve thousand dollars ($12,000.00), the lessee would only pay twenty-five dollars ($25.00) per year.

    (g)

    Leases with Purchase Options. If the lease is treated as a lease/purchase, then a maximum of twenty-five dollars ($25.00) would be due on the entire contract price.

    (h)

    Maintenance Service Contracts. Each monthly invoice is considered a single transaction. This applies even if several different contracts are billed on the same invoice.

    (Ord. No. 94-OR-45, Art. 1, 5-25-94)

    *  Editor's note— Ord. No. 94-OR-45, Art. 1, 5-25-94, repealed and replaced Art. 3 of Ord. No. 83-OR-22, adopted 6-30-83, codified as section 17-20.