{"data":{"id":"us-ar/ark.-code-ann.-26-63-303","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-63-303","heading":"Residential moving tax","body":"In addition to the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., there is levied a residential moving tax at the rate of four and five-tenths percent (4.5%) on the gross receipts received from:\n\n(1) The short-term rental of a gasoline-powered or diesel-powered truck rented or leased for residential moving or shipping; and\n\n(2) Any tangible personal property sold in conjunction with the rental or lease of a gasoline-powered or diesel-powered truck rented or leased for residential moving or shipping.","path":["AR Code","Title 26","Chapter 63","Subchapter 3"],"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":"a821960f1cc2ce9e59bb37c4a313d38adecb0e3208d522aefe4194426192083a","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-63-302","next":"us-ar/ark.-code-ann.-26-63-304"},"notice":"GroundRules: Original legal text. Not legal advice."}