Arkansas § 26-74-213 Rebates

Arkansas Statutes

§ 26-74-213 — Rebates

Arkansas § 26-74-213

Title26

This text of Arkansas § 26-74-213 (Rebates) 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. § 26-74-213 (2026).

Text

(a)A county shall provide in its ordinance authorized by this subchapter a rebate from the county for taxes collected pursuant to this subchapter in excess of the tax 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; or (6) Mobile home.

(b)(1) If a rebate would be due pursuant to the provisions of this subchapter as a result of the purchase of a new or used motor vehicle and if the tax on the new or used motor vehicle is collected directly from the purchaser pursuant to the provisions of § 26-52-510 , then the Secretary of the Department of Finance and Administration shall collect only the amount of tax due less the amount to

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(a) A county shall provide in its ordinance authorized by this subchapter a rebate from the county for taxes collected pursuant to this subchapter in excess of the tax 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; or (6) Mobile home. (b) (1) If a rebate would be due pursuant to the provisions of this subchapter as a result of the purchase of a new or used motor vehicle and if the tax on the new or used motor vehicle is collected directly from the purchaser pursuant to the provisions of § 26-52-510 , then the Secretary of the Department of Finance and Administration shall collect only the amount of tax due less the amount to which the purchaser would be entitled under the rebate provisions of this subchapter. (2) If the rebate is credited against tax paid as set out in this subsection, then no other rebate of the tax shall be given. (c) In a county that has adopted a county sales tax pursuant to § 26-74-301 et seq. before December 1, 1981, the county quorum court may by ordinance provide for a rebate of any county sales and use taxes collected in excess of a specified amount on the sale of a: (1) Motor vehicle; (2) Aircraft; (3) Watercraft; (4) Modular home; (5) Manufactured home; or (6) Mobile home.

Legislative History

Amended by Act 2019, No. 910,§ 4372, eff. 7/1/2019. Acts 1981 (1st Ex. Sess.), No. 26, §§ 10, 12; A.S.A. 1947, §§ 17-2030, 17-2032; Acts 1993, No. 669, § 2; 2003, No. 1273, § 37.