Arkansas § 26-53-147 Heavy equipment

Arkansas Statutes

§ 26-53-147 — Heavy equipment

Arkansas § 26-53-147

Title26

This text of Arkansas § 26-53-147 (Heavy equipment) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 26-53-147 (2026).

Text

(a)Every person purchasing heavy equipment as defined in § 26-52-318 for storage or use within this state from a dealer located outside of this state, and who does not pay tax to the out-of-state dealer, is liable for the use tax imposed by this chapter.

(b)The purchaser shall pay the use tax to the Secretary of the Department of Finance and Administration.

(c)If the purchaser pays the use tax to an out-of-state dealer, the purchaser shall present proof to the secretary that the Arkansas use tax has been paid.

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(a) Every person purchasing heavy equipment as defined in § 26-52-318 for storage or use within this state from a dealer located outside of this state, and who does not pay tax to the out-of-state dealer, is liable for the use tax imposed by this chapter. (b) The purchaser shall pay the use tax to the Secretary of the Department of Finance and Administration. (c) If the purchaser pays the use tax to an out-of-state dealer, the purchaser shall present proof to the secretary that the Arkansas use tax has been paid.