Arkansas § 26-73-301 Limitation on levy of sales or use tax

Arkansas Statutes

§ 26-73-301 — Limitation on levy of sales or use tax

Arkansas § 26-73-301

Title26

This text of Arkansas § 26-73-301 (Limitation on levy of sales or use tax) 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. § 26-73-301 (2026).

Text

(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.

Free access — add to your briefcase to read the full text and ask questions with AI

(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.