Ark. Code § 26-75-321

Current with legislation from 2024 Fiscal and Special Sessions.

Section 26-75-321 - Rebate

A city shall provide in its ordinance authorized by this subchapter for a rebate from the city for taxes collected under this subchapter in excess of the tax on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a:

(1) Motor vehicle;

(2) Aircraft;

(3) Watercraft;

(4) Modular home;

(5) Manufactured home; or

(6) Mobile home.

Ark. Code § 26-75-321

Acts 2003, No. 1273, § 64.