Applicability of tax

  1. Law
  2. Arkansas Code
  3. Taxation
  4. Local Taxes
  5. County Sales and Use Taxes
  6. Sales and Use Tax for Counties Without Existing Tax
  7. Applicability of tax

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A county sales tax levied pursuant to the authority granted in this subchapter or in § 26-74-301 et seq. shall be applicable to sales of items and services sold by a business and shall be administered under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.


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