{"data":{"id":"us-ar/ark.-code-ann.-26-21-105","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-21-105","heading":"Taxing jurisdictions","body":"The Department of Finance and Administration shall develop a downloadable online database system to assign state and local taxing jurisdictions, boundaries, and sales and use tax rates.","path":["AR Code","Title 26","Chapter 21"],"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":"bba2170300881dcb48839e6f3259c7d4f64582ceec3c8db16edc40ebdf5c69c4","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-21-104","next":"us-ar/ark.-code-ann.-26-21-106"},"notice":"GroundRules: Original legal text. Not legal advice."}