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12-88-105. Application of transaction taxes and fees.
Arkansas Code — all titles (historical 2020) · legal_authorities
12-88-105. Application of transaction taxes and fees.
An out-of-state business and an out-of-state employee shall pay state and local transaction taxes and fees, including without limitation:
(1) Motor fuel taxes;
(2) Distillate special fuel taxes;
(3) Sales and use taxes on materials and services consumed or used in the state;
(4) Hotel taxes;
(5) Car rental taxes and fees; and
(6) Any other tax or fee that applies to goods or services that the out-of-state business or out-of-state employee purchases for use or consumption in this state during the disaster response period, unless the tax or fee is otherwise exempt during the disaster response period.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 12-88-105
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:12-88-105
Source file: gov.ar.code.title.12.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 7641ef896f0b5883e38878caa08305297e4b5451743b22db9fc7d5c7599d97fe
Source location: content.xml paragraph 21734
Stored source content
12-88-105. Application of transaction taxes and fees.
An out-of-state business and an out-of-state employee shall pay state and local transaction taxes and fees, including without limitation:
(1) Motor fuel taxes;
(2) Distillate special fuel taxes;
(3) Sales and use taxes on materials and services consumed or used in the state;
(4) Hotel taxes;
(5) Car rental taxes and fees; and
(6) Any other tax or fee that applies to goods or services that the out-of-state business or out-of-state employee purchases for use or consumption in this state during the disaster response period, unless the tax or fee is otherwise exempt during the disaster response period.
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