Arkansas · Snapshot open-us-law v2026.08, retrieved 2026-09-14

Ark. Code Ann. § 26-74-407: Applicability of tax

Where this section sits in the code

AR Code
Title 26
Chapter 74
Subchapter 4

A county sales tax levied pursuant to the authority granted in this subchapter or in § 26-74-301 et seq. shall be applicable to sales of items and services sold by a business and shall be administered under 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.

Collected 2026-09-14T18:32:41Z. Source file · JSON

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