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26-74-213. Rebates.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-74-213. Rebates.
(a) A county shall provide in its ordinance authorized by this subchapter a rebate from the county for taxes collected pursuant to this subchapter in excess of the tax on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a:
(1) Motor vehicle;
(2) Aircraft;
(3) Watercraft;
(4) Modular home;
(5) Manufactured home; or
(6) Mobile home.
(b)(1) If a rebate would be due pursuant to the provisions of this subchapter as a result of the purchase of a new or used motor vehicle and if the tax on the new or used motor vehicle is collected directly from the purchaser pursuant to the provisions of § 26-52-510, then the Secretary of the Department of Finance and Administration shall collect only the amount of tax due less the amount to which the purchaser would be entitled under the rebate provisions of this subchapter.
(2) If the rebate is credited against tax paid as set out in this subsection, then no other rebate of the tax shall be given.
(c) In a county that has adopted a county sales tax pursuant to § 26-74-301 et seq. before December 1, 1981, the county quorum court may by ordinance provide for a rebate of any county sales and use taxes collected in excess of a specified amount on the sale of a:
(1) Motor vehicle;
(2) Aircraft;
(3) Watercraft;
(4) Modular home;
(5) Manufactured home; or
(6) Mobile home.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-74-213
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:26-74-213
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 18509b2b6738e101bc97a3984838e2f28e1c7d1496da0c0313d7c04e680c4f44
Source location: content.xml paragraph 32459
Stored source content
26-74-213. Rebates.
(a) A county shall provide in its ordinance authorized by this subchapter a rebate from the county for taxes collected pursuant to this subchapter in excess of the tax on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a:
(1) Motor vehicle;
(2) Aircraft;
(3) Watercraft;
(4) Modular home;
(5) Manufactured home; or
(6) Mobile home.
(b)(1) If a rebate would be due pursuant to the provisions of this subchapter as a result of the purchase of a new or used motor vehicle and if the tax on the new or used motor vehicle is collected directly from the purchaser pursuant to the provisions of § 26-52-510, then the Secretary of the Department of Finance and Administration shall collect only the amount of tax due less the amount to which the purchaser would be entitled under the rebate provisions of this subchapter.
(2) If the rebate is credited against tax paid as set out in this subsection, then no other rebate of the tax shall be given.
(c) In a county that has adopted a county sales tax pursuant to § 26-74-301 et seq. before December 1, 1981, the county quorum court may by ordinance provide for a rebate of any county sales and use taxes collected in excess of a specified amount on the sale of a:
(1) Motor vehicle;
(2) Aircraft;
(3) Watercraft;
(4) Modular home;
(5) Manufactured home; or
(6) Mobile home.
Cross-references
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-510. Direct payment of tax by consumer-user — New and used motor vehicles, trailers, or semitrailers — Definition.
(a)(1) On or before the time for registration as prescribed by § 27-14-903(a), a consumer shall pay to the Secretary of the Department of Finance and Administration the tax levied by this chapter and all other gross receipts taxes levied by the state with respect to the sale of a new or used motor vehicle, trailer, or semitrailer required to be licensed in this state, instead of the taxes being collected by the dealer or seller.
(2) The secretary shall require the payment of the taxes at the time of registration before issuing a license for the new or used motor vehicle, trailer, or semitrailer.
(3)(A) The taxes apply regardless of whether the motor vehicle, trailer, or semitrailer is sold by a vehicle dealer or an individual, corporation, or partnership not licensed as a vehicle dealer.
(B) The exemption in § 26-52-401(17) for isolated sales does not apply to the sale of a motor vehicle, trailer, or semitrailer.
(4) If the consumer fails to pay the taxes when due:
(A) There is assessed a penalty equal to ten percent (10%) of the amount of taxes due; and
(B) The consumer shall pay to the secretary the penalty under subdivision (a)(4)(A) of this section and the taxes due before the secretary issues a license for the motor vehicle, trailer, or semitrailer.
(b)(1)(A) Except as provided in this section, when a used motor vehicle, trailer, or semitrailer is taken in trade as a credit or part payment on the sale of a new or used motor vehicle, trailer, or semitrailer, the tax levied by this chapter and all other gross receipts taxes levied by the state shall be paid on the net difference between the total consideration for the new or used ve
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-510
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 26-52-510. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-74-301. Purpose.
(a) This subchapter is intended to supplement all constitutional provisions and other acts adopted for the acquiring, constructing, and equipping of capital improvements of a public nature and the issuance of bonds for the financing of a capital improvement of a public nature.
(b) When applicable in accordance with the provisions of this subchapter, this subchapter may be used by any county as an alternative notwithstanding and without the necessity of compliance with any constitutional provision or any other act authorizing the county, or any commission or agency of the county, to issue bonds for the purpose of financing the acquisition, construction, and equipment of capital improvements of a public nature.
(c)(1) This subchapter is intended to supplement and be levying authority in addition to all other statutes authorizing countywide sales and use taxes.
(2) Collections of a tax levied by this subchapter may be used to secure the payment of bonds or for any purpose for which the general fund of a municipality or county may be used, or a combination thereof, except as may be expressly limited by the ballot for the election at which the tax was approved or by the ballot for a subsequent election on the purposes for the tax.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-74-301
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 26-74-301. This identifies an authority to review, not proof of applicability.