Levy of use tax in counties having sales tax

  1. Law
  2. Arkansas Code
  3. Taxation
  4. Local Taxes
  5. County Sales and Use Taxes
  6. Sales Tax for Capital Improvements
  7. Levy of use tax in counties having sales tax

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In all counties which have, prior to December 1, 1981, adopted a local sales tax under the provisions of this subchapter, there is also levied a local compensation tax, which in all respects shall be administered and enforced in accordance with the provisions of § 26-74-201 et seq. and this subchapter and the ordinance levying the local sales tax.


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