Ark. Code Ann. § 26-52-303 (2020)
Border cities or towns — Tax rate — Exemptions
History. Acts 1941, No. 386, § 4; 1957, No. 158, § 1; 1957, No. 233, § 1; 1961, No. 252, § 1; 1965, No. 122, § 1; 1971, No. 214, § 2; 1979, No. 401, § 48; 1983 (1st Ex. Sess.), No. 63, § 1; A.S.A. 1947, §§ 84-1903.1, 84-1904; Acts 1991, No. 3, § 2; 1995, No. 1008, § 3; 1999, No. 1492, § 5; 2003, No. 1273, § 7; 2009, No. 655, § 12; 2019, No. 910, § 3832.
Amendments. The 2009 amendment inserted “Upon conviction” and “is guilty of a violation and” in (c)(2), and made related and minor stylistic changes.
The 2019 amendment, in (c)(1), substituted “Secretary of the Department of Finance and Administration” for “Director of the Department of Finance and Administration” and “secretary” for “director”.
Case Notes
Exemptions.
A sale by an Arkansas corporation located in a city adjoined to a city across the state line in a state with no sales tax is exempt from taxation under this section even though the item sold is delivered out side the city limits of either city. Comm'r of Revenues v. Dillard's, Inc., 224 Ark. 826, 276 S.W.2d 424 (1955).
Cited: Frank Lyon Co. v. United States, 435 U.S. 561, 98 S. Ct. 1291, 55 L. Ed. 2d 550 (1978); Southern Steel & Wire Co. v. Wooten, 276 Ark. 37, 631 S.W.2d 835 (1982).