{"data":{"id":"us-ar/ark.-code-ann.-26-74-614","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-74-614","heading":"Limit on combined total sales and use tax levy","body":"Notwithstanding any other law granting a county authority to levy sales and use taxes, no eligible county levying a tax pursuant to this subchapter shall have authority to levy such a tax if the effect of the levy of the tax is to cause the rate of the combined total sales and use taxes of the eligible county to exceed three percent (3%).","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":"55b90b1eb5055434b6505527b48cebde3c2d8395a718c709049d5c0435395ea6","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-74-613","next":"us-ar/ark.-code-ann.-26-74-615"},"notice":"GroundRules: Original legal text. Not legal advice."}