Browse Arkansas Code titles and sections
26-52-802. Sale of manufactured homes, modular homes, or mobile homes.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-802. Sale of manufactured homes, modular homes, or mobile homes.
(a) Whether from an established business or by a licensed retailer, every person selling manufactured homes or modular homes in this state shall obtain a permit and report and remit to the Secretary of the Department of Finance and Administration as provided in this chapter, together with:
(1) Copies of invoices, sales, tickets, or bills of sale reflecting the dates of all sales of the new manufactured homes or modular homes;
(2) The purchaser's name and address;
(3) The make, year, model, serial number, and acquisition price of each manufactured home or modular home; and
(4) If applicable, the amount of tax collected from the purchaser.
(b) Upon the initial sale of a new manufactured home or modular home, the tax levied by this chapter shall be collected on sixty-two percent (62%) of the acquisition price of the new manufactured home or modular home.
(c) No tax shall be due on the sale of a mobile home or on a subsequent sale of a manufactured home or modular home, including any tax levied by this chapter or any other gross receipts tax levied by the state.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-802
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.
Issuing source page ↗
Authority boundary: historical statutory source snapshot not current law.
Open the recorded source website ↗
Record provenance
Stable record: arkansas_code:legal_authorities:26-52-802
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 44eab248b119ae73043f4f766a0ca19b1eb0dc9fb4f329c6bf74dd0dbdff56e5
Source location: content.xml paragraph 20711
Stored source content
26-52-802. Sale of manufactured homes, modular homes, or mobile homes.
(a) Whether from an established business or by a licensed retailer, every person selling manufactured homes or modular homes in this state shall obtain a permit and report and remit to the Secretary of the Department of Finance and Administration as provided in this chapter, together with:
(1) Copies of invoices, sales, tickets, or bills of sale reflecting the dates of all sales of the new manufactured homes or modular homes;
(2) The purchaser's name and address;
(3) The make, year, model, serial number, and acquisition price of each manufactured home or modular home; and
(4) If applicable, the amount of tax collected from the purchaser.
(b) Upon the initial sale of a new manufactured home or modular home, the tax levied by this chapter shall be collected on sixty-two percent (62%) of the acquisition price of the new manufactured home or modular home.
(c) No tax shall be due on the sale of a mobile home or on a subsequent sale of a manufactured home or modular home, including any tax levied by this chapter or any other gross receipts tax levied by the state.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
No explicit source connection was found. This does not mean there are no relevant authorities.