Arkansas Statutes
§ 26-57-1504 — Levy of tax
Arkansas·Title 26
A cultivation facility, dispensary, or other marijuana business shall collect and remit a special privilege tax of four percent (4%) from the gross receipts or gross proceeds derived from each sale of usable marijuana on forms and in a manner specified by the Secretary of the Department of Finance and Administration.
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Legislative History
Amended by Act 2019, No. 910,§ 4226, eff. 7/1/2019. Added by Act 2017, No. 1098,§ 2, eff. 7/1/2017.
Nearby Sections
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Duty to remit revenues