§ 26-81-110 — Combined tax reports

(a) (1) Each vendor who is liable for one (1) or more city sales or use taxes shall report a combined city sales tax and a combined city use tax on his or her sales and use tax report. (2) (A) The combined city sales tax is equal to the sum of all sales taxes levied by a city under this subchapter or any other provision of the Arkansas Code. (B) The combined city use tax is equal to the sum of all use taxes levied by a city under this subchapter or any other provision of the Arkansas Code. (3) This subsection only applies to a tax collected by the Secretary of the Department of Finance and Administration. (4) This subsection does not apply to tax collected pursuant to § 26-75-502 et seq., which shall continue to be reported separately. (b) (1) Each vendor who is liable for one (1) or more county sales or use taxes shall report a combined county sales tax and a combined county use tax on his or her sales and use tax report. (2) The combined county sales tax is equal to the sum of all sales taxes levied by a county under this subchapter or any other provision of the Arkansas Code. (3) The combined county use tax is equal to the sum of all use taxes levied by a county under this subchapter or any other provision of the Arkansas Code. (4) This subsection only applies to a tax collected by the secretary.

Legislative History

Amended by Act 2019, No. 910,§ 4466, eff. 7/1/2019. Acts 1997, No. 1176, § 19; 1999, No. 1137, § 7; 2003, No. 1273, § 75.