Ark. Code Ann. § 26-75-502 (2020)
Authority to levy
History. Acts 1968 (1st Ex. Sess.), No. 4, § 1; A.S.A. 1947, § 19-4508; Acts 2003, No. 1273, § 69; 2019, No. 315, § 3072; 2019, No. 910, § 4456.
Amendments. The 2003 amendment, in (a), inserted “42 U.S.C. § 3301 et seq.” following “Metropolitan Development Act of 1966,” “of 1941” following “Arkansas Gross Receipts Act” and “and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.” and deleted “within the city” following “from sales.”
The 2019 amendment by No. 315 deleted “and regulations” following “Rules” in (b).
The 2019 amendment by No. 910 substituted “Secretary” for “Director” in (b).
Research References
ALR.
Validity, Construction, and Application of Sales, Use, and Utility Taxes on Retail Transactions of Internet Sellers and Internet Access Providers. 30 A.L.R.6th 341.