AR Arkansas

Every invoice behind this state's determined liability — ship-to, class, and taxability.

⬇ VDA worksheet ← All states

DETERMINED LIABILITY

$315 – $457

floor – combined · 6.50% / 9.44%

TAXABLE RENTAL BASE

$4,840

the driver of the liability

INVOICES

$86,292 total revenue

NON-TAXABLE / EXEMPT

$81,452

$0 offshore · $0 cert-exempt

Matrix rule:

Rental taxable

Service non-taxable

Resale taxable

research-uncertain

Enumerated taxable services include repair/install/alter/clean of machinery — load TESTING is not 'repair', so likely exempt, but BORDERLINE; CPA confirm.

Invoices shipped to AR

Invoice	HWI #	Customer	Date	Total	Class	Taxability	Source
24229	HWI-24-173	Hybar Steel, LLC	2025-05-12	$33,535	service	non-taxable (service)	manual · manual
24251	HWI-25-230	Hybar Steel, LLC	2025-06-02	$28,984	service	non-taxable (service)	manual · manual
24260	HWI-25-221	Simmers Crane	2025-06-13	$11,185	service	non-taxable (service)	packing-list · distinct
24165	HWI-24-182	Hydro-Wates Inc	2024-12-30	$7,748	service	non-taxable (service)	packing-list · distinct
24225	HWI-25-121	Deshazo LLC	2025-04-28	$4,840	rental	TAXABLE (rental)	packing-list · distinct
24147	HWI-24-182	USNR	2024-11-14	$0	service	non-taxable (service)	packing-list · distinct

Determined liability = taxable rental (+ resale, + service where the state taxes services) × rate. Offshore rows are treated as exempt (cert-controlled). Floor = state base; combined adds avg local. Figures are pre-exemption-certificate and pre-credit — CPA/SALT validate before filing.