Ark. Code Ann. § 12-88-105: Application of transaction taxes and fees

An out-of-state business and an out-of-state employee shall pay state and local transaction taxes and fees, including without limitation:

(1) Motor fuel taxes;

(2) Distillate special fuel taxes;

(3) Sales and use taxes on materials and services consumed or used in the state;

(4) Hotel taxes;

(5) Car rental taxes and fees; and

(6) Any other tax or fee that applies to goods or services that the out-of-state business or out-of-state employee purchases for use or consumption in this state during the disaster response period, unless the tax or fee is otherwise exempt during the disaster response period.