ORD NO 09-1988 CITY OF VAN BUREN, ARKANSAS
ORDINANCE NO. -1988
AN ORDINANCE DEFINING THE TERM "SINGLE TRANSACTION" FOR PURPOSE OF THE
LOCAL SALES TAX; PROVIDING THE EMERGENCY CLAUSE AND FOR OTHER PURPOSES.
0 BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF VAN BUREN, ARKANSAS:
SECTION 1: Defining Single Transaction. The term "single transaction"
for the purposes of the local sales tax, shall be defined according to
the nature of the goods purchased, as follows:
A. 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
not limited to on -road vehicles, whether requested to be licensed or
not, off -road vehicles, farm vehicles, airplanes, water vessels, motor
vehicles, or non motorized vehicles, and mobile homes, or 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.
B. The charges for utility services, which are subject to the
taxes levied under this Ordinance, and which are furnished on a con-
tinuous service basis, whether such services are paid daily, weekly,
monthly, or annually, for the purposes of the local sales tax, shall
be considered to be a single transaction for the purposes of the local
sales tax.
C. 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 which is re-
flected on a single invoice, receipt or statement, on which an aggregate
sales (or use) tax figure has been reported and remitted to the state.
D. When two or more items of major household appliances, commer-
cial appliances, major equipment and machinery are sold, each individual
unit shall be treated as a single transaction for the purposes of the
local sales tax.
E. For groceries, drug items, dry goods and other tangible per-
sonal 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.
SECTION 2: Emergency Clause. That the City Council for the City of
Van Buren, Arkansas, has determined that there is an immediate need to
establish a definition of "single transaction" for the purpose of
assisting the State of Arkansas in its collection responsibilities for
the local sales tax, and this ordinance being necessary for the preser-
vation of the health, safety and welfare of the citizens of Van Buren,
Arkansas, shall become law immediately upon its passage, approval, and
publication.
0 PASSED AND APPROVED THIS 21ST DAY OF MARCH 19 88
4»" MAYO'
ATT ESS TED.:
CI CLERK- REASURER