(a)(1) Any county general sales or use tax levied pursuant to this subchapter shall be levied and collected only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a: (A) Motor vehicle;(B) Aircraft;(C) Watercraft;(D) Modular home;(E) Manufactured home; or(F) Mobile home.(2) A vendor shall be responsible for collecting and remitting the tax only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a:(A) Motor vehicle;(B) Aircraft;(C) Watercraft;(D) Modular home;(E) Manufactured home; or(F) Mobile home.(b) A vendor collecting, reporting, and remitting the tax shall show the tax as a separate entry on the tax report form filed with the Secretary of the Department of Finance and Administration.Amended by Act 2019, No. 910,§ 4414, eff. 7/1/2019.Acts 2001, No. 1796, § 1; 2003, No. 1273, § 51.
Arkansas Legal Code