{"data":{"id":"us-ar/ark.-code-ann.-26-57-1504","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-57-1504","heading":"Levy of tax","body":"A cultivation facility, dispensary, or other marijuana business shall collect and remit a special privilege tax of four percent (4%) from the gross receipts or gross proceeds derived from each sale of usable marijuana on forms and in a manner specified by the Secretary of the Department of Finance and Administration.","path":["AR Code","Title 26","Chapter 57","Subchapter 15"],"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":"0c853adf75336153b4afb587eb562f6a0562ccbb8aeccdd2bb6cd86df5c6dbf5","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-57-1503","next":"us-ar/ark.-code-ann.-26-57-1505"},"notice":"GroundRules: Original legal text. Not legal advice."}