Ark. Code Ann. § 26-53-147: Heavy equipment

(a) Every person purchasing heavy equipment as defined in § 26-52-318 for storage or use within this state from a dealer located outside of this state, and who does not pay tax to the out-of-state dealer, is liable for the use tax imposed by this chapter.

(b) The purchaser shall pay the use tax to the Secretary of the Department of Finance and Administration.

(c) If the purchaser pays the use tax to an out-of-state dealer, the purchaser shall present proof to the secretary that the Arkansas use tax has been paid.