Arkansas Code Title 26, Subtitle 5, Chapter 63, Subchapter 3 - Rental Taxes

• § 26-63-301 - Short-Term Rentals of Tangible Personal Property.
  (a) As used in this section: (1) "Motor vehicle" means any vehicle required to be licensed for highway use under Arkansas law; and (2)...
• § 26-63-302 - Rental Vehicle Tax.
  (a) (1) (A) In addition to the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and...
• § 26-63-303 - Residential Moving Tax.
  In addition to the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the compensating use...
• § 26-63-304 - Long-Term Rental Vehicle Tax.
  (a) (1) In addition to the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the...

Last modified: November 15, 2016