Arkansas § 26-74-212 Applicability of tax

Arkansas Statutes

§ 26-74-212 — Applicability of tax

Arkansas § 26-74-212

Title26

This text of Arkansas § 26-74-212 (Applicability of 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. § 26-74-212 (2026).

Text

(a)A county sales tax levied under this subchapter or in § 26-74-301 et seq. shall be applicable to sales of items and services sold by a business, and the tax shall be administered under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

(b)When a direct pay permit holder purchases tangible personal property or taxable services either from an Arkansas or out-of-state vendor for use, storage, consumption, or distribution in Arkansas, the permit holder shall accrue and remit the county sales or use tax, if any, pursuant to the sourcing rules in §§ 26-52-521 and 26-52-522 .

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(a) A county sales tax levied under this subchapter or in § 26-74-301 et seq. shall be applicable to sales of items and services sold by a business, and the tax shall be administered under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (b) When a direct pay permit holder purchases tangible personal property or taxable services either from an Arkansas or out-of-state vendor for use, storage, consumption, or distribution in Arkansas, the permit holder shall accrue and remit the county sales or use tax, if any, pursuant to the sourcing rules in §§ 26-52-521 and 26-52-522 .

HOTELS.COM, L.P. HOTWIRE, INC. TRIP NETWORK, INC. (D/B/A CHEAPTICKETS.COM) EXPEDIA, INC. INTERNETWORK PUBLISHING CORP. (D/B/A LODGING.COM) ORBITZ, LLC PRICELINE.COM INCORPORATED (N/K/A BOOKING HOLDINGS, INC.) PRICELINE.COM, LLC TRAVELOCITY.COM, L.P. (N/K/A TVL LP) TRAVELWEB, LLC AND SITE59.COM, LLC v. PINE BLUFF ADVERTISING AND PROMOTION COMMISSION, JEFFERSON COUNTY, ARKANSAS, AND ALL OTHERS SIMILARLY SITUATED CITY OF NORTH LITTLE ROCk, ARKANSAS, AND ALL OTHERS SIMILARLY SITUATED And the STATE OF ARKANSAS

2024 Ark. 86 (Supreme Court of Arkansas, 2024)

1 case citations

Opinion No.

(Arkansas Attorney General Reports, 1991)

Legislative History

Acts 1981 (1st Ex. Sess.), No. 26, § 7; A.S.A. 1947, § 17-2027; Acts 1991, No. 536, § 1; 1991, No. 765, § 9; 1992 (1st Ex. Sess.), No. 78, § 2; 2003, No. 374, §§ 1, 2; 2003, No. 1273, § 36; 2007, No. 181, § 41.