006.05.212-UT-11. LOCAL TAX:
AR ADC 006.05.212-UT-11Arkansas Administrative Code
Ark. Admin. Code 006.05.212-UT-11
006.05.212-UT-11. LOCAL TAX:
Towns, cities, and counties have the authority under Arkansas law to levy use taxes. Vendors and purchasers should contact the Sales and Use Tax Section of the Revenue Division if they have a question as to whether they are within a jurisdiction which requires them to collect and remit a local tax. When the Commissioner is authorized or required to collect or administer a local use tax, that tax shall be administered in accordance with these rules. (See also GR-91.)
Credits
AUTHORITY: Ark. Code Ann. ยงยง 26-74-201 et seq.; 26-75-210 et seq.
Current with amendments received through February 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.212-UT-11, AR ADC 006.05.212-UT-11
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