The fees imposed by this subchapter shall not apply to:(1) Large retreaded tires;(2) Tires included as part of the equipment of a new vehicle; or(3) Tires included as part of the equipment of a used vehicle if included on the used vehicle at the time of sale and in the sales price of the used vehicle.Added by Act 2017, No. 317,§ 1, eff. 8/1/2017.
Arkansas Legal Code