Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 6 - Local Taxes > Chapter 74 - County Sales and Use Taxes > Subchapter 4 - Sales and Use Tax for Counties Without Existing Tax > § 26-74-407 - Applicability of tax.

§ 26-74-407 - Applicability of tax.

26-74-407. Applicability of tax.

A county sales tax levied pursuant to the authority granted in this subchapter or in 26-74-301 et seq. shall be applicable to sales of items and services sold by a business and shall be administered under the Arkansas Gross Receipts Act of 1941, 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, 26-53-101 et seq.