[Ord. No. 99-15, Sec. 1]
Is defined according to the nature of the goods purchased
as follows:
When two or more devices in which, upon which or by which any
person or property is, or may be, transported or drawn, including
but no limited to, on-road vehicles, whether required to be licensed
or not, off-road vehicles, farm vehicles, airplanes, water vessels,
motor vehicles, or non-motorized vehicles, and mobile homes, are sold
to a person by a sell, each individual unit, whether part of a "fleet"
sale or not, shall be treated as a single transaction for the purpose
of the sales and use tax.
The charges for utility services, which are subject to the sales
and use tax, and which are furnished on a continuous service basis,
whether such services are paid daily, weekly, monthly, or annually,
for the purposes of the sales and use 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 sales and use tax.
For sales of building materials and supplies to contractors,
builders or other persons, a single transaction, for the purposes
of sales and use tax, shall be deemed to be any single sale which
is reflected on a single invoice, receipt or statement, on which an
aggregate sales (or use) tax figure has been reported and remitted
to the State of Arkansas.
When two or more items of major household appliances, commercial
appliances, major equipment and machinery are sold, each individual
unit shall be treated as a single transaction for the purposes of
the sales and use tax.
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 of Arkansas.
