{"data":{"id":"us-ar/ark.-code-ann.-12-88-105","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 12-88-105","heading":"Application of transaction taxes and fees","body":"An out-of-state business and an out-of-state employee shall pay state and local transaction taxes and fees, including without limitation:\n\n(1) Motor fuel taxes;\n\n(2) Distillate special fuel taxes;\n\n(3) Sales and use taxes on materials and services consumed or used in the state;\n\n(4) Hotel taxes;\n\n(5) Car rental taxes and fees; and\n\n(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.","path":["AR Code","Title 12","Chapter 88"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"88e48e802b0f08021160792bbc9edd0321045e0c860b52ec1ef9896b5c31a350","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-12-88-104","next":"us-ar/ark.-code-ann.-12-88-106"},"notice":"GroundRules: Original legal text. Not legal advice."}