{"data":{"id":"us-ar/ark.-code-ann.-26-82-116","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-82-116","heading":"Reporting","body":"Vendors collecting, reporting, and remitting a local sales and use tax levied under this chapter shall collect, report, and pay the local sales and use tax in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of other local sales and use taxes.","path":["AR Code","Title 26","Chapter 82"],"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":"337d9b604490dceb1b939dee19637b9c92f6048c660be76596c6e439e5445509","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-82-115","next":"us-ar/ark.-code-ann.-26-82-117"},"notice":"GroundRules: Original legal text. Not legal advice."}