Any person licensed by the State of Arkansas as a dealer in motor vehicles who is required under the provisions of this subchapter to register and title a motor vehicle in the name of the dealership shall be exempt from the payment of sales or use taxes on the transaction.
Structure Arkansas Code
Subtitle 2 - Motor Vehicle Registration and Licensing
Chapter 14 - Motor Vehicle Administration, Certificate of Title, and Antitheft Act
Subchapter 23 - Disclosure of Damage and Repair on the Certificate of Title
§ 27-14-2302. Issuance of damage certificate
§ 27-14-2303. Disclosure requirements
§ 27-14-2304. Violations — Penalties
§ 27-14-2305. Brand on motor vehicle title
§ 27-14-2306. Exemption from sales or use tax
§ 27-14-2308. Alternative procedure to obtain title for a total loss settlement