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Arkansas Code of 1987 (2023)
Title 26 - TAXATION (§§ 26-1-101 — 26-82-119)
Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119)
Chapter 75 - MUNICIPAL SALES AND USE TAXES (§§ 26-75-101 — 26-75-801)
- Subchapter 1 - GENERAL PROVISIONS (§§ 26-75-101 — 26-75-102)
- Subchapter 2 - SALES AND USE TAX FOR CAPITAL IMPROVEMENTS (§§ 26-75-201 — 26-75-223)
- Subchapter 3 - SALES TAX FOR CAPITAL IMPROVEMENTS (§§ 26-75-301 — 26-75-321)
- Subchapter 4 - TEMPORARY TAX FOR ACQUISITION, CONSTRUCTION, OR IMPROVEMENT OF PARKS (§§ 26-75-401 — 26-75-411)
- Subchapter 5 - GROSS RECEIPTS TAX GENERALLY (§§ 26-75-501 — 26-75-508)
- Subchapter 6 - ADVERTISING AND PROMOTION COMMISSION ACT (§§ 26-75-601 — 26-75-619)
- Subchapter 7 - GROSS RECEIPTS TAX ON HOTELS, ETC., IN CERTAIN CITIES (§§ 26-75-701 — 26-75-705)
- Subchapter 8 - AIRPORT PREMISES (§ 26-75-801)
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