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.
Ark. Code Ann. § 27-14-2306
Exemption from sales or use tax
Known as the Motor Vehicle Administration, Certificate of Title, and Antitheft Act
The act spans §§ 27-14-1002–27-14-917 (209 sections).
Acts 1993, No. 614, § 6.
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.