(a) A county sales tax levied under this subchapter or in § 26-74-301 et seq. shall be applicable to sales of items and services sold by a business, and the tax 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.(b) When a direct pay permit holder purchases tangible personal property or taxable services either from an Arkansas or out-of-state vendor for use, storage, consumption, or distribution in Arkansas, the permit holder shall accrue and remit the county sales or use tax, if any, pursuant to the sourcing rules in §§ 26-52-521 and 26-52-522.Acts 1981 (1st Ex. Sess.), No. 26, § 7; A.S.A. 1947, § 17-2027; Acts 1991, No. 536, § 1; 1991, No. 765, § 9; 1992 (1st Ex. Sess.), No. 78, § 2; 2003, No. 374, §§ 1, 2; 2003, No. 1273, § 36; 2007, No. 181, § 41.
Arkansas Legal Code