Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 6 - Local Taxes > Chapter 74 - County Sales and Use Taxes > Subchapter 2 - Sales and Use Tax for Capital Improvements > § 26-74-219 - Levy of use tax in counties having sales tax.

§ 26-74-219 - Levy of use tax in counties having sales tax.

26-74-219. Levy of use tax in counties having sales tax.

In all counties which prior to December 1, 1981, have adopted a local sales tax under the provisions of 26-74-301 -- 26-74-314, there is also levied a local compensating tax, which in all respects shall be administered and enforced in accordance with the provisions of 26-74-301 -- 26-74-314 and the ordinance levying the local sales tax.