Arkansas Statutes
§ 26-73-301 — Limitation on levy of sales or use tax
Arkansas·Title 26
(a)Any municipal or county sales or use tax levied pursuant to the laws of this state shall be levied and collected only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a:
(1)Motor vehicle;
(2)Aircraft;
(3)Watercraft;
(4)Modular home;
(5)Manufactured home; and (6) Mobile home.
(b)This provision shall apply to all municipal and county sales and use taxes adopted before or after this section and shall be in addition to and not in lieu of any other limitations imposed by law.
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Related
Opinion No.
(Arkansas Attorney General Reports, 2008)
Legislative History
Acts 1993, No. 669, § 6; 2003, No. 1273, § 33.
Nearby Sections
15
§ 26-1-101
Definitions§ 26-17-201
Authority to employ§ 26-17-202
Attorneys§ 26-17-203
Field auditors§ 26-17-204
Bond§ 26-17-301
Performance required§ 26-17-302
Motor vehicle license fees§ 26-17-303
Petroleum products§ 26-17-304
Suits and other proceedings§ 26-17-401
Penalty§ 26-17-402
Authority to enter agreements§ 26-17-403
Powers and duties - Definition§ 26-17-404
Violations§ 26-17-501
Penalty§ 26-17-502
Duty to remit revenues