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26-81-104. Amount of tax — Period of tax.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-81-104. Amount of tax — Period of tax.
(a)(1) Any tax levied pursuant to the authority of this chapter shall be a tax equal to one percent (1%) on the sales price on items of personal property and services sold or to be used in the levying county to the extent of and subject to the exemptions with respect to the gross receipts tax and compensating use tax as set forth in the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq. and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., respectively.
(2)(A) Any tax levied pursuant to this chapter shall be levied and collected only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price from the sale of a:
(i) Motor vehicle;
(ii) Aircraft;
(iii) Watercraft;
(iv) Modular home;
(v) Manufactured home; or
(vi) Mobile home.
(B) 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 from the sale of a:
(i) Motor vehicle;
(ii) Aircraft;
(iii) Watercraft;
(iv) Modular home;
(v) Manufactured home; or
(vi) Mobile home.
(C) A vendor collecting, reporting, and remitting the county sales or use taxes shall show county taxes as a separate entry on the tax report form.
(b) The tax shall be levied by ordinance of the quorum court of the county.
(c) Any tax levied pursuant to this chapter shall be for a period of not longer than four (4) years.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-81-104
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:26-81-104
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 562ef7abb186da059dd71591418c2dfbe68dce0f4586e852a6820608aad36794
Source location: content.xml paragraph 36288
Stored source content
26-81-104. Amount of tax — Period of tax.
(a)(1) Any tax levied pursuant to the authority of this chapter shall be a tax equal to one percent (1%) on the sales price on items of personal property and services sold or to be used in the levying county to the extent of and subject to the exemptions with respect to the gross receipts tax and compensating use tax as set forth in the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq. and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., respectively.
(2)(A) Any tax levied pursuant to this chapter shall be levied and collected only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price from the sale of a:
(i) Motor vehicle;
(ii) Aircraft;
(iii) Watercraft;
(iv) Modular home;
(v) Manufactured home; or
(vi) Mobile home.
(B) 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 from the sale of a:
(i) Motor vehicle;
(ii) Aircraft;
(iii) Watercraft;
(iv) Modular home;
(v) Manufactured home; or
(vi) Mobile home.
(C) A vendor collecting, reporting, and remitting the county sales or use taxes shall show county taxes as a separate entry on the tax report form.
(b) The tax shall be levied by ordinance of the quorum court of the county.
(c) Any tax levied pursuant to this chapter shall be for a period of not longer than four (4) years.
Cross-references
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-101. Title.
This chapter shall be known and cited as the “Arkansas Gross Receipts Act of 1941”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-101
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 26-52-101. This identifies an authority to review, not proof of applicability.
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.