{"data":{"id":"us-ar/ark.-code-ann.-26-74-407","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-74-407","heading":"Applicability of tax","body":"A county sales tax levied pursuant to the authority granted in this subchapter or in § 26-74-301 et seq. shall be applicable to sales of items and services sold by a business and shall be administered under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.","path":["AR Code","Title 26","Chapter 74","Subchapter 4"],"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":"1293017459ab12cd256ee96622086750a04715059d1241b322a44a4d54c31829","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-74-406","next":"us-ar/ark.-code-ann.-26-74-408"},"notice":"GroundRules: Original legal text. Not legal advice."}