{"data":{"id":"us-ar/ark.-code-ann.-26-75-321","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-75-321","heading":"Rebate","body":"A city shall provide in its ordinance authorized by this subchapter for a rebate from the city for taxes collected under this subchapter in excess of the tax on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a:\n\n(1) Motor vehicle;\n\n(2) Aircraft;\n\n(3) Watercraft;\n\n(4) Modular home;\n\n(5) Manufactured home; or\n\n(6) Mobile home.","path":["AR Code","Title 26","Chapter 75","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 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"940aa3f16ec6c4913ec949b0033e87895f28b894e917e548380792c904c7c80f","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-75-320","next":"us-ar/ark.-code-ann.-26-75-401"},"notice":"GroundRules: Original legal text. Not legal advice."}