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 Pulaski County
 Code of Ordinances
 Chapter 17. TAXATION*
 Article II. Sales and Use Tax*

  § 17-18. Application of tax in accordance with state law; exception.  

Latest version.

  • The levy, exemption from and collection of the county-wide sales tax and the county-wide use tax imposed by this article shall be made in accordance with:

    (1)

    All applicable definitions and other provisions of the Arkansas Gross Receipts Tax Act, as amended, and the Arkansas Compensating Tax Act (Use Tax), as amended, except that the definition of single transaction as set out in section 17-20 of this article shall apply;

    (2)

    The existing rules and regulations pertaining to the Arkansas Gross Receipts Tax and the Arkansas Compensating Tax, as promulgated by the Department of Finance and Administration, Division of Revenues, State of Arkansas;

    (3)

    The provisions of Act 26 of 1981, First Extraordinary Session; and

    (4)

    The provisions of Act 802 of 1983, First Extraordinary Session.

(Ord. No. 82-OR-12, Art. 3, 3-23-82; Ord. No. 83-OR-22, Art. 1, 6-30-83)