{"data":{"id":"us-ar/ark.-code-ann.-26-74-612","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-74-612","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) A vendor collecting, reporting, and remitting the tax shall show the tax as a separate entry on the tax report form filed with the Secretary of the Department of Finance and Administration. Amended by Act 2019, No. 910,§ 4414, eff. 7/1/2019. Acts 2001, No. 1796, § 1; 2003, No. 1273, § 51.\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.\n\n(b) A vendor collecting, reporting, and remitting the tax shall show the tax as a separate entry on the tax report form filed with the Secretary of the Department of Finance and Administration.","path":["AR Code","Title 26","Chapter 74","Subchapter 6"],"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":"ff79e99814b0a88079c14fb522b654aa4299bc51c036b6ed37e40fb254cd8c4b","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-74-611","next":"us-ar/ark.-code-ann.-26-74-613"},"notice":"GroundRules: Original legal text. Not legal advice."}