{"data":{"id":"us-ar/ark.-code-ann.-26-52-607","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-52-607","heading":"Levy of use tax","body":"In all cities in this state divided by a street state line from an incorporated city or town in an adjoining state which does not impose an income tax that have adopted a one percent (1%) state sales tax pursuant to this subchapter, there is also levied an additional one percent (1%) state use tax which shall be administered and collected as a local tax, and enforced in accordance with the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.","path":["AR Code","Title 26","Chapter 52","Subchapter 6"],"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":"ce8b2e2d71394787558193b1422b17e292ef3ee5985747a166e5483dcdcb6260","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-52-606","next":"us-ar/ark.-code-ann.-26-52-701"},"notice":"GroundRules: Original legal text. Not legal advice."}