Bulldozer Rentals by Volunteer Fire Departments Taxable in Arkansas

Monday, June 19th, 2017

 
 
Close-up of a bulldozer.
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Arkansas
General

The Arkansas Department of Finance and Administration recently ruled that the exemption for volunteer fire departments does not apply to bulldozer rentals.

The taxpayer was a volunteer fire department that was adding a new bay to its fire station. The taxpayer rented a bulldozer for use in site preparation prior to construction of the new bay.

Arkansas exempts the purchase of certain supplies and materials by volunteer fire departments. The exemption applies to items such as lumber and bricks that become part of a structure, but does not apply broadly to all purchases. Because the bulldozer did not become part of the new bay, it did not qualify for the exemption.

https://www.ttrus.com/sites/default/files/ar/bulldozer.pdf


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