{"data":{"id":"us-ar/ark.-code-ann.-26-74-220","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-74-220","heading":"Maximum tax limitation","body":"(a) (1) Any county general sales or use tax levied pursuant to this subchapter shall be levied and collected only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a: (A) Motor vehicle; (B) Aircraft; (C) Watercraft; (D) Modular home; (E) Manufactured home; or (F) Mobile home. (2) A vendor shall be responsible for collecting and remitting the tax only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a: (A) Motor vehicle; (B) Aircraft; (C) Watercraft; (D) Modular home; (E) Manufactured home; or (F) Mobile home. (b) (1) Each vendor who is liable for one (1) or more county sales or use taxes shall report a combined county sales tax and a combined county use tax on his or her sales and use tax report. (2) The combined county sales tax is equal to the sum of all sales taxes levied by a county under this subchapter or any other provision of the Arkansas Code. (3) The combined county use tax is equal to the sum of all use taxes levied by a county under this subchapter or any other provision of the Arkansas Code. (c) This section applies only to a tax collected by the Secretary of the Department of Finance and Administration. Amended by Act 2019, No. 910,§ 4379, eff. 7/1/2019. Acts 1983, No. 802, §§ 1, 2; A.S.A. 1947, §§ 17-2044, 17-2045; Acts 1993, No. 669, § 3; 1997, No. 1176, § 5; 1999, No. 1137, § 3; 2003, No. 1273, § 38.\n\n(a) (1) Any county general sales or use tax levied pursuant to this subchapter shall be levied and collected only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a: (A) Motor vehicle; (B) Aircraft; (C) Watercraft; (D) Modular home; (E) Manufactured home; or (F) Mobile home. (2) A vendor shall be responsible for collecting and remitting the tax only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a: (A) Motor vehicle; (B) Aircraft; (C) Watercraft; (D) Modular home; (E) Manufactured home; or (F) Mobile home.\n\n(1) Any county general sales or use tax levied pursuant to this subchapter shall be levied and collected only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a: (A) Motor vehicle; (B) Aircraft; (C) Watercraft; (D) Modular home; (E) Manufactured home; or (F) Mobile home.\n\n(A) Motor vehicle;\n\n(B) Aircraft;\n\n(C) Watercraft;\n\n(D) Modular home;\n\n(E) Manufactured home; or\n\n(F) Mobile home.\n\n(2) A vendor shall be responsible for collecting and remitting the tax only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a: (A) Motor vehicle; (B) Aircraft; (C) Watercraft; (D) Modular home; (E) Manufactured home; or (F) Mobile home.\n\n(A) Motor vehicle;\n\n(B) Aircraft;\n\n(C) Watercraft;\n\n(D) Modular home;\n\n(E) Manufactured home; or\n\n(F) Mobile home.\nponsible for collecting and remitting the tax only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a: (A) Motor vehicle; (B) Aircraft; (C) Watercraft; (D) Modular home; (E) Manufactured home; or (F) Mobile home.\n\n(A) Motor vehicle;\n\n(B) Aircraft;\n\n(C) Watercraft;\n\n(D) Modular home;\n\n(E) Manufactured home; or\n\n(F) Mobile home.\n\n(b) (1) Each vendor who is liable for one (1) or more county sales or use taxes shall report a combined county sales tax and a combined county use tax on his or her sales and use tax report. (2) The combined county sales tax is equal to the sum of all sales taxes levied by a county under this subchapter or any other provision of the Arkansas Code. (3) The combined county use tax is equal to the sum of all use taxes levied by a county under this subchapter or any other provision of the Arkansas Code.\n\n(1) Each vendor who is liable for one (1) or more county sales or use taxes shall report a combined county sales tax and a combined county use tax on his or her sales and use tax report.\n\n(2) The combined county sales tax is equal to the sum of all sales taxes levied by a county under this subchapter or any other provision of the Arkansas Code.\n\n(3) The combined county use tax is equal to the sum of all use taxes levied by a county under this subchapter or any other provision of the Arkansas Code.\n\n(c) This section applies only to a tax collected by the Secretary of the Department of Finance and Administration.","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":"de37a409cae44b784bcce38890de68a1c2cf20e50c9bc1f9ec4edf37ed765b03","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-74-219","next":"us-ar/ark.-code-ann.-26-74-221"},"notice":"GroundRules: Original legal text. Not legal advice."}