Section 26-74-220 - Maximum tax limitation(a)(1) Any county general sales or use tax levied pursuant to this subchapter shall be levied and collected only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a: (E) Manufactured home; or(2) A vendor shall be responsible for collecting and remitting the tax only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a:(E) Manufactured home; or(b)(1) Each vendor who is liable for one (1) or more county sales or use taxes shall report a combined county sales tax and a combined county use tax on his or her sales and use tax report.(2) The combined county sales tax is equal to the sum of all sales taxes levied by a county under this subchapter or any other provision of the Arkansas Code.(3) The combined county use tax is equal to the sum of all use taxes levied by a county under this subchapter or any other provision of the Arkansas Code.(c) This section applies only to a tax collected by the Secretary of the Department of Finance and Administration.Amended by Act 2019, No. 910,§ 4379, eff. 7/1/2019.Acts 1983, No. 802, §§ 1, 2; A.S.A. 1947, §§ 17-2044, 17-2045; Acts 1993, No. 669, § 3; 1997, No. 1176, § 5; 1999, No. 1137, § 3; 2003, No. 1273, § 38.