{"data":{"id":"us-ar/ark.-code-ann.-27-14-2306","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 27-14-2306","heading":"Exemption from sales or use tax","body":"Any person licensed by the State of Arkansas as a dealer in motor vehicles who is required under the provisions of this subchapter to register and title a motor vehicle in the name of the dealership shall be exempt from the payment of sales or use taxes on the transaction.","path":["AR Code","Title 27","Chapter 14","Subchapter 23"],"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":"ebf84c227ebae4f7acc457ce011e8733be1041fa1bc57008527c3deff6e9a02a","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-27-14-2305","next":"us-ar/ark.-code-ann.-27-14-2307"},"notice":"GroundRules: Original legal text. Not legal advice."}