Form Et 179A PDF Details

Navigating the complexities of local sales and use tax rebates in Arkansas is made simpler with the use of Form ET-179A, a critical document for businesses seeking refunds on additional taxes paid. Designed by the Arkansas Department of Finance and Administration, this form enables companies to claim rebates on qualifying business purchases where the city and county sales and use tax has been applied. Providing clear instructions, the form requires detailed information including the company's name, federal ID, and specific invoice details such as invoice number, date, and the city or county tax code related to the purchase. To ensure accuracy and compliance, businesses must attach supporting documentation, like photocopies of invoices, which detail the purchase price and the amount of tax paid. This thorough process not only aids in the calculation of the rebate amount but also safeguards against fraudulent claims by enforcing strict verification and potential audits. The form signifies an essential step for businesses in recovering excessive tax payments, demonstrating the state's commitment to fairness and transparency in tax administration, while also emphasizing the importance of adherence to procedures and deadlines for claiming such rebates.

QuestionAnswer
Form NameForm Et 179A
Form Length3 pages
Fillable?No
Fillable fields0
Avg. time to fill out45 sec
Other nameset 179a form, form et179a, DFA, arkansas fpr et 179a

Form Preview Example

ARKANSAS DEPARTMENT OF FINANCE AND ADMINISTRATION CLAIM FOR LOCAL TAX REBATE FORM ET-179A

Attach Supporting Documents

Read Instructions

Sales Tax Permit #

1) Company Name

2) FEIN

3) Mailing Address

4) City

5) State

6) Zip

If you do not have an Arkansas Sales Tax Permit Number, complete the following section.

7)

Owner's Name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8)

NAICS Code of Business

9) Type of Ownership

 

 

 

 

 

 

 

 

 

 

 

 

 

 

10)

Location Address

11)

City

12) State

13) Zip

 

 

 

 

 

 

14)

Contact Name

15)

Contact Phone Number

 

 

 

 

 

 

 

 

 

Please complete the section below with information from the sales invoices on which you are claiming the local tax rebate. Please Note: Information provided on this form will be subject to Audit. Information found to be fraudulent will result in loss of your local tax rebate and assessment of penalties.

 

 

18) City/County Where

 

20) Invoice Total Amount

22) Invoice Amount

 

 

16) Invoice Number

17) Invoice Date

19) City/County Tax Code

21) Standard Cap Amount Eligible for Rebate (Block

23) Local Tax Rate

24) Rebate Amount

 

 

Purchased or Delivered/Shipped

 

(Do Not Include Tax Paid)

20 minus Block 21)

 

 

 

 

 

 

 

 

 

- $2,500.00 =

- $2,500.00 =

- $2,500.00 =

- $2,500.00 =

- $2,500.00 =

- $2,500.00 =

X% =

X% =

X% =

X% =

X% =

X% =

25) Rebate Claim Amount (From Invoice(s) Listed

Above)

26) Rebate Claim Amount (Local Tax Rebate

Supplemental Sheet Total)

27) Total Rebate Claim Amount

(Combine Line 25 and 26)

Under penalties of law, I declare that the amount of sales or use tax for which I am submitting this claim for refund has NOT been refunded or credited to me by the Department or the seller to whom the tax was previously paid. I will immediately send payment for any such duplicate refund to the Arkansas Department of Finance & Administration; PO Box 3566, Little Rock, AR 72203-3566.

28) Signature

29) Date

Mail To: SALES & USE TAX SECTION

Contact:

Phone: 501-682-7105

P O. BOX 3566

 

Fax: 501-682-7904

LITTLE ROCK, AR 72203-3566

 

Web site: www.state.ar.us/salestax

State of Arkansas

Department of Finance and Administration

Claim for Additional Local Tax Eligible for Rebate

Instructions

Qualifying businesses may be eligible for a rebate or refund of the additional local tax paid on qualifying business purchases on purchase invoices that exceed $2500.00. A qualifying business purchase means a purchase of tangible personal property or a taxable service for which a business may claim a business expense deduction or depreciation deduction for federal income tax purposes. The purchase will be eligible even though the business purchaser may not be required to file an income tax return. Some examples are governmental agencies (including schools and colleges or universities) and non-profit organizations (including churches).

For purposes of determining the rebate or refund amount a uniform single transaction definition has been adopted effective January 1, 2008:

“Single transaction shall mean any sale of tangible personal property or taxable service reflected on a single invoice, receipt, or statement for which an aggregate sales or use tax amount has been reported or remitted to the state for a single local taxing jurisdiction.”

Refunds or rebates will no longer be issued by the city or county for purchases made on or after January 1, 2008.

There is a six month time limit on requesting a rebate which begins on the date of the purchase or from the date of payment of the tax to the seller, whichever is later.

To request a refund the customer will complete a Claim for Local Tax Rebate form which requires a listing of invoices on which the city and county sales and use tax was paid in the state of Arkansas. The completed form shall be submitted by the customer to the Sales and Use Tax Section along with photocopies of each of the invoices.

WHO MAY FILE A CLAIM FOR LOCAL TAX REBATES

In order to request a refund of the local sales and use tax for qualifying purchases, the purchaser should complete Form Number ET-179A and the supplemental schedule Form Number ET-179B, if needed. The form requires a listing of the invoices on which the local tax has been paid to the seller and a determination of the amount of refund owed to the purchaser as well as photocopies of the invoices for which the refund is being requested. The completed form and copies of the invoices should be mailed to:

DFA Local Tax Rebate Unit

P O Box 3566

Little Rock, AR 72203 3566

Photocopies of all invoices to support the claim for refund must be attached before the request will be processed The invoice should provide an invoice date, invoice number, seller name and address, items or materials purchased, purchase price of items or materials purchased, and the amount of city and county sales and use tax paid.

Questions regarding local tax rates, or the local tax rebates in general may be addressed to the Sales and Use Tax Section at (501) 682-7105.

INSTRUCTIONS FOR COMPLETING LOCAL TAX REBATE FORM ET-179A

Blocks (1) - (6) Company Information

Enter the name, federal ID, and mailing address of the business that is requesting the local cap rebate.

Blocks (7) - (15) Complete this section if you do not have a current Arkansas Sales Tax or Use Tax Permit

Enter the owner’s name and business NAICS code (NAICS codes are listed on our web page at www.state.ar.us/salestax. Select the business type. Enter the business location address and a business contact name and telephone number.

Blocks (16) – (19) Invoice Information

Enter the invoice number, the invoice date, and the city and county listed on the invoice. Enter each city or county on a separate line. A complete list of Arkansas local city and county rates and local city and county codes are listed on our web page at www.state.ar.us/salestax.

Additional invoices may be listed on supplemental form ET-179B.

Blocks (20) – (27) Local Cap Rebate Calculations

Block 20: Invoice Amount: Enter the invoice total amount less tax paid.

Block 21: Standard Cap Amount: $2,500.00 per local per invoice.

Block 22: Invoice Amount Less Cap: Subtract block 21 from block 20 and

Enter the difference in Block 22

Block 23: Local Tax Rate: Enter the local tax rate.

Block 24: Rebate Amount: Multiply block 22 times block 23. Enter the result.

Block 25: Rebate Claim Amount: Enter total of rebate claim amount(s) listed in block 24.

Block 26: Rebate Claim Amount Sub-Total: Enter total of rebate claim amount from supplemental sheet.

Block 27: Total Rebate Claim Amount:- Add blocks 25 and 26

Enter total rebate claim amount.

Blocks (28) – (29) Signature and Date Signature of person authorized to request refund on behalf of the business submitting claim and date of claim.

Photocopies of all invoices must be attached to the request before the request will be processed.

How to Edit Form Et 179A Online for Free

rebates can be filled out online without difficulty. Just try FormsPal PDF tool to perform the job right away. FormsPal team is dedicated to giving you the best possible experience with our tool by continuously introducing new functions and upgrades. Our editor is now much more intuitive thanks to the newest updates! Currently, working with PDF files is simpler and faster than ever before. If you're looking to get started, here's what it will take:

Step 1: Press the orange "Get Form" button above. It is going to open our editor so you can begin filling in your form.

Step 2: With the help of our online PDF file editor, you'll be able to do more than merely fill in blank fields. Try all the functions and make your forms seem great with custom textual content added in, or fine-tune the file's original content to excellence - all that comes along with the capability to insert any type of photos and sign the file off.

This PDF form needs some specific details; in order to ensure consistency, you should consider the subsequent guidelines:

1. Firstly, while filling out the rebates, start with the section that features the subsequent blank fields:

Part no. 1 in filling out taxable

2. Once your current task is complete, take the next step – fill out all of these fields - Rebate Claim Amount From Invoices, Rebate Claim Amount Local Tax, Total Rebate Claim Amount Combine, Under penalties of law I declare, Signature, Mail To SALES USE TAX SECTION, P O BOX LITTLE ROCK AR, Date, Contact, Phone Fax, Web site, and wwwstatearussalestax with their corresponding information. Make sure to double check that everything has been entered correctly before continuing!

Find out how to fill in taxable part 2

People generally make errors when completing Web site in this section. You need to go over what you enter here.

Step 3: Prior to finishing this document, ensure that blanks have been filled out properly. The moment you confirm that it's correct, click on “Done." After starting a7-day free trial account with us, you'll be able to download rebates or email it without delay. The document will also be available via your personal account menu with your each and every edit. We do not share or sell the information that you type in when completing documents at our website.