Arkansas Code § 26-74-316 - Levy of Use Tax in Counties Having Sales Tax

In all counties which have, prior to December 1, 1981, adopted a local sales tax under the provisions of this subchapter, there is also levied a local compensation tax, which in all respects shall be administered and enforced in accordance with the provisions of ยง 26-74-201 et seq. and this subchapter and the ordinance levying the local sales tax.

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Last modified: November 15, 2016