Browse Arkansas Code titles and sections
26-52-607. Levy of use tax.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-607. Levy of use tax.
In all cities in this state divided by a street state line from an incorporated city or town in an adjoining state which does not impose an income tax that have adopted a one percent (1%) state sales tax pursuant to this subchapter, there is also levied an additional one percent (1%) state use tax which shall be administered and collected as a local tax, and enforced in accordance with the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-607
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:26-52-607
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 3cc3ded03775688d77eb8f29a697d2a243e52d671606efa6edeea577c5d471c0
Source location: content.xml paragraph 20667
Stored source content
26-52-607. Levy of use tax.
In all cities in this state divided by a street state line from an incorporated city or town in an adjoining state which does not impose an income tax that have adopted a one percent (1%) state sales tax pursuant to this subchapter, there is also levied an additional one percent (1%) state use tax which shall be administered and collected as a local tax, and enforced in accordance with the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-53-101. Title.
The title of this subchapter shall be cited as the “Arkansas Compensating Tax Act of 1949”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-53-101
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. The source passage cites 26-53-101. This identifies an authority to review, not proof of applicability.