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.
Ark. Code Ann. § 26-82-116
Reporting
Known as the Local Sales and Use Tax Economic Development Project Funding Act
The act spans §§ 26-82-101–26-82-119 (19 sections).
Acts 2011, No. 828, § 1; 2013, No. 1135, § 23.
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.