(a) Every person purchasing heavy equipment as defined in ยง 26-52-318 for storage or use within this state from a dealer located outside of this state, and who does not pay tax to the out-of-state dealer, is liable for the use tax imposed by this chapter.
(b) The purchaser shall pay the use tax to the Director of the Department of Finance and Administration.
(c) If the purchaser pays the use tax to an out-of-state dealer, the purchaser shall present proof to the director that the Arkansas use tax has been paid.
Section: Previous 26-53-136 26-53-137 26-53-138 26-53-139 26-53-140 26-53-141 26-53-142 26-53-143 26-53-144 26-53-145 26-53-146 26-53-147 26-53-148 26-53-149 NextLast modified: November 15, 2016