Arkansas § 26-74-319 Levy of compensating use tax

Arkansas Statutes

§ 26-74-319 — Levy of compensating use tax

Arkansas § 26-74-319

Title26

This text of Arkansas § 26-74-319 (Levy of compensating 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. § 26-74-319 (2026).

Text

(a)In all counties which adopt a local sales tax under the provisions of this subchapter or § 26-74-201 et seq., or which prior to September 4, 1987, have adopted a local sales tax under the provisions of this subchapter or § 26-74-201 et seq., there is also levied a local compensating use tax. The rate of use tax levied by this section shall be the same as that of the sales tax in the county.

(b)No additional tax shall be levied by this section when a use tax is otherwise levied under the provisions of §§ 26-74-201 - 26-74-219 , 26-74-221 , 26-74-315 - 26-74-317 , 26-75-223 , and 26-75-318 .

(c)Any tax levied under the provisions of this section shall be levied, collected, and administered in accordance with the provisions of §§ 26-74-201 - 26-74-219 , 26-74-221 , 26-74-315 - 26-74-317

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(a) In all counties which adopt a local sales tax under the provisions of this subchapter or § 26-74-201 et seq., or which prior to September 4, 1987, have adopted a local sales tax under the provisions of this subchapter or § 26-74-201 et seq., there is also levied a local compensating use tax. The rate of use tax levied by this section shall be the same as that of the sales tax in the county. (b) No additional tax shall be levied by this section when a use tax is otherwise levied under the provisions of §§ 26-74-201 - 26-74-219 , 26-74-221 , 26-74-315 - 26-74-317 , 26-75-223 , and 26-75-318 . (c) Any tax levied under the provisions of this section shall be levied, collected, and administered in accordance with the provisions of §§ 26-74-201 - 26-74-219 , 26-74-221 , 26-74-315 - 26-74-317 , 26-75-223 , and 26-75-318 .