{"data":{"id":"us-ar/ark.-code-ann.-26-74-319","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-74-319","heading":"Levy of compensating use tax","body":"(a) In all counties which adopt a local sales tax under the provisions of this subchapter or § 26-74-201 et seq., or which prior to September 4, 1987, have adopted a local sales tax under the provisions of this subchapter or § 26-74-201 et seq., there is also levied a local compensating use tax. The rate of use tax levied by this section shall be the same as that of the sales tax in the county.\n\n(b) No additional tax shall be levied by this section when a use tax is otherwise levied under the provisions of §§ 26-74-201 - 26-74-219 , 26-74-221 , 26-74-315 - 26-74-317 , 26-75-223 , and 26-75-318 .\n\n(c) Any tax levied under the provisions of this section shall be levied, collected, and administered in accordance with the provisions of §§ 26-74-201 - 26-74-219 , 26-74-221 , 26-74-315 - 26-74-317 , 26-75-223 , and 26-75-318 .","path":["AR Code","Title 26","Chapter 74","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 2026-09-17","retrieved_at":"2026-09-17T21:35:43Z","sha256":"8e082b5516d0ca961293de51eb8641a691c04198921ead9f2b4bc138347dad29","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-74-318","next":"us-ar/ark.-code-ann.-26-74-320","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-ar","title":"Arkansas Release 78 supplement","text":"Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows.","url":"https://archive.org/details/gov.ar.code"}]},"notice":"GroundRules: Original legal text. Not legal advice."}