In all cities in this state divided by a street state line from an incorporated city or town in an adjoining state which does not impose an income tax that have adopted a one percent (1%) state sales tax pursuant to this subchapter, there is also levied an additional one percent (1%) state use tax which shall be administered and collected as a local tax, and enforced in accordance with the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.
Ark. Code Ann. § 26-52-607
Levy of use tax
Known as the Arkansas Gross Receipts Act
The act spans §§ 26-52-1001–26-52-914 (143 sections).
Acts 1997, No. 735, § 1; 2007, No. 181, § 30.
Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.