Arkansas Code
Subtitle 6 - Local Taxes
Chapter 74 - County Sales and Use Taxes

Subchapter 1 - General Provisions

§ 26-74-102. Natural gas used to make glass - The gross receipts or gross proceeds derived from sales of...

§ 26-74-103. Fort Smith Clearinghouse - The gross receipts or gross proceeds derived from sales to...

Subchapter 2 - Sales and Use Tax for Capital Improvements

§ 26-74-202. Construction - This subchapter shall be liberally construed to accomplish the purposes...

§ 26-74-203. Definitions - As used in this subchapter: (1) “Acquire” means to obtain...

§ 26-74-205. Voters' approval of bonds - No ordinance shall be passed by the quorum court of...

§ 26-74-206. Pledge of revenues - Any county levying the tax as permitted in this subchapter...

§ 26-74-208. Form of ballot - [ ] FOR adoption of a percent ( %) sales...

§ 26-74-215. Rules - The Secretary of the Department of Finance and Administration may...

§ 26-74-218. Existing county sales taxes - All county sales taxes adopted under the provisions of §§...

§ 26-74-219. Levy of use tax in counties having sales tax - In all counties which prior to December 1, 1981, have...

Subchapter 3 - Sales Tax for Capital Improvements

§ 26-74-302. Construction - This subchapter shall be liberally construed to accomplish the purposes...

§ 26-74-303. Definitions - As used in this subchapter: (1) “Acquire” means to obtain...

§ 26-74-305. Voter approval of bonds - No ordinance shall be passed by the quorum court of...

§ 26-74-306. Pledge of revenues - Any county levying the tax as permitted in this subchapter...

§ 26-74-308. Form of ballot - [ ] FOR adoption of a percent ( %) sales...

§ 26-74-314. Rules - The Secretary of the Department of Finance and Administration may...

§ 26-74-315. Existing county sales taxes - All county sales taxes adopted under the provisions of this...

§ 26-74-316. Levy of use tax in counties having sales tax - In all counties which have, prior to December 1, 1981,...

Subchapter 4 - Sales and Use Tax for Counties Without Existing Tax

§ 26-74-401. Definition - As used in this subchapter, “calendar quarter” means the three-month...

§ 26-74-403. Form of ballot - [ ] FOR adoption of a one-half percent (0.5%) sales...

§ 26-74-405. Resubmission of question of levy - When the question of the levy of a county sales...

§ 26-74-407. Applicability of tax - A county sales tax levied pursuant to the authority granted...

§ 26-74-410. Rules - The Secretary of the Department of Finance and Administration may...

Subchapter 5 - Sales Tax on Food and Lodging

§ 26-74-501. Levy of tax - Any county which does not levy a tax under §...

§ 26-74-504. Pledge of revenues - Revenues produced from the tax levied under this subchapter are...

§ 26-74-505. Cessation of tax levy - Any tax levied under this subchapter shall cease to be...

Subchapter 6 - Sales and Use Tax for Capital Improvements of a Community College

§ 26-74-601. Definitions - As used in this subchapter: (1) “Calendar quarter” means the...

§ 26-74-607. Notification of results - Within ten (10) days after the certification of the votes...

§ 26-74-610. Rules - The Secretary of the Department of Finance and Administration may...

§ 26-74-614. Limit on combined total sales and use tax levy - Notwithstanding any other law granting a county authority to levy...

§ 26-74-615. Supplemental nature of the subchapter - This subchapter shall be supplemental to all other laws authorizing...