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.
Section: Previous 26-74-402 26-74-403 26-74-404 26-74-405 26-74-406 26-74-407 26-74-408 26-74-409 26-74-410 26-74-411 26-74-412 26-74-413 26-74-414 NextLast modified: November 15, 2016