{"data":{"id":"us-ar/ark.-code-ann.-26-74-219","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-74-219","heading":"Levy of use tax in counties having sales tax","body":"In all counties which prior to December 1, 1981, have adopted a local sales tax under the provisions of §§ 26-74-301 - 26-74-314 , there is also levied a local compensating tax, which in all respects shall be administered and enforced in accordance with the provisions of §§ 26-74-301 - 26-74-314 and the ordinance levying the local sales tax.","path":["AR Code","Title 26","Chapter 74","Subchapter 2"],"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":"b3ed84a1c03db302326636d0a320293541f6adb8c36e859212e62803a6e06cad","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-74-218","next":"us-ar/ark.-code-ann.-26-74-220"},"notice":"GroundRules: Original legal text. Not legal advice."}