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26-74-612. Maximum tax limitation.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-74-612. Maximum tax limitation.
(a)(1) Any county general sales or use tax levied pursuant to this subchapter shall be levied and collected only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a:
(A) Motor vehicle;
(B) Aircraft;
(C) Watercraft;
(D) Modular home;
(E) Manufactured home; or
(F) Mobile home.
(2) A vendor shall be responsible for collecting and remitting the tax only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a:
(A) Motor vehicle;
(B) Aircraft;
(C) Watercraft;
(D) Modular home;
(E) Manufactured home; or
(F) Mobile home.
(b) A vendor collecting, reporting, and remitting the tax shall show the tax as a separate entry on the tax report form filed with the Secretary of the Department of Finance and Administration.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-74-612
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:26-74-612
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: e62aa1337cf5fc8c74221fac69de439ef0c341d7a27f522f413ce988fc52cb8d
Source location: content.xml paragraph 33544
Stored source content
26-74-612. Maximum tax limitation.
(a)(1) Any county general sales or use tax levied pursuant to this subchapter shall be levied and collected only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a:
(A) Motor vehicle;
(B) Aircraft;
(C) Watercraft;
(D) Modular home;
(E) Manufactured home; or
(F) Mobile home.
(2) A vendor shall be responsible for collecting and remitting the tax only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a:
(A) Motor vehicle;
(B) Aircraft;
(C) Watercraft;
(D) Modular home;
(E) Manufactured home; or
(F) Mobile home.
(b) A vendor collecting, reporting, and remitting the tax shall show the tax as a separate entry on the tax report form filed with the Secretary of the Department of Finance and Administration.
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