Arkansas § 26-75-508 Levy of use tax

Arkansas Statutes

§ 26-75-508 — Levy of use tax

Arkansas § 26-75-508

Title26

This text of Arkansas § 26-75-508 (Levy of 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. § 26-75-508 (2026).

Text

(a)In all cities of the first class or cities of the second class that have adopted an ordinance prior to January 1, 1995, levying a local sales tax as provided in § 26-75-502 , there is also levied a local compensating use tax.

(b)The rate of the use tax levied by this section shall be equal to the rate of the sales tax levied by the city.

(c)The use tax levied under this section and the local sales tax levied under § 26-75-502 shall be administered and enforced in accordance with the provisions of §§ 26-75-223 and 26-75-312 .

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

(a) In all cities of the first class or cities of the second class that have adopted an ordinance prior to January 1, 1995, levying a local sales tax as provided in § 26-75-502 , there is also levied a local compensating use tax. (b) The rate of the use tax levied by this section shall be equal to the rate of the sales tax levied by the city. (c) The use tax levied under this section and the local sales tax levied under § 26-75-502 shall be administered and enforced in accordance with the provisions of §§ 26-75-223 and 26-75-312 .