Ark. Code Ann. § 26-74-319: Levy of compensating use tax

(a) In all counties which adopt a local sales tax under the provisions of this subchapter or § 26-74-201 et seq., or which prior to September 4, 1987, have adopted a local sales tax under the provisions of this subchapter or § 26-74-201 et seq., there is also levied a local compensating use tax. The rate of use tax levied by this section shall be the same as that of the sales tax in the county.

(b) No additional tax shall be levied by this section when a use tax is otherwise levied under the provisions of §§ 26-74-201 - 26-74-219 , 26-74-221 , 26-74-315 - 26-74-317 , 26-75-223 , and 26-75-318 .

(c) Any tax levied under the provisions of this section shall be levied, collected, and administered in accordance with the provisions of §§ 26-74-201 - 26-74-219 , 26-74-221 , 26-74-315 - 26-74-317 , 26-75-223 , and 26-75-318 .