Arkansas Code
Subtitle 6 - Local Taxes
Chapter 82 - Local Sales and Use Tax Economic Development Project Funding Act

§ 26-82-101. Title - This chapter shall be known as the “Local Sales and...

§ 26-82-102. Definitions - As used in this chapter: (1) “Calendar quarter” means a...

§ 26-82-104. Election - [ ] FOR adoption of a percent ( %) local...

§ 26-82-105. Requirements — Effective dates - To provide time to prepare for an election required under...

§ 26-82-106. Abolition of tax - [ ] FOR abolition of the percent ( %) local...

§ 26-82-107. Notice of adoption or abolition of tax - No later than ten (10) days following each of the...

§ 26-82-114. Effect of change in city boundaries - If a city in which a local sales and use...

§ 26-82-116. Reporting - Vendors collecting, reporting, and remitting a local sales and use...

§ 26-82-118. No effect on existing taxes - The imposition of a local sales and use tax under...

§ 26-82-119. Rules - The Secretary of the Department of Finance and Administration may...