Arkansas § 12-88-105 Application of transaction taxes and fees

Arkansas Statutes

§ 12-88-105 — Application of transaction taxes and fees

An out-of-state business and an out-of-state employee shall pay state and local transaction taxes and fees, including without limitation:

(1)Motor fuel taxes;

(2)Distillate special fuel taxes;

(3)Sales and use taxes on materials and services consumed or used in the state;

(4)Hotel taxes;

(5)Car rental taxes and fees; and (6) Any other tax or fee that applies to goods or services that the out-of-state business or out-of-state employee purchases for use or consumption in this state during the disaster response period, unless the tax or fee is otherwise exempt during the disaster response period.

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An out-of-state business and an out-of-state employee shall pay state and local transaction taxes and fees, including without limitation: (1) Motor fuel taxes; (2) Distillate special fuel taxes; (3) Sales and use taxes on materials and services consumed or used in the state; (4) Hotel taxes; (5) Car rental taxes and fees; and (6) Any other tax or fee that applies to goods or services that the out-of-state business or out-of-state employee purchases for use or consumption in this state during the disaster response period, unless the tax or fee is otherwise exempt during the disaster response period.

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