Section 26-81-110 - Combined tax reports(a)(1) Each vendor who is liable for one (1) or more city sales or use taxes shall report a combined city sales tax and a combined city use tax on his or her sales and use tax report.(2)(A) The combined city sales tax is equal to the sum of all sales taxes levied by a city under this subchapter or any other provision of the Arkansas Code.(B) The combined city use tax is equal to the sum of all use taxes levied by a city under this subchapter or any other provision of the Arkansas Code.(3) This subsection only applies to a tax collected by the Secretary of the Department of Finance and Administration.(4) This subsection does not apply to tax collected pursuant to § 26-75-502 et seq., which shall continue to be reported separately.(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.(4) This subsection only applies to a tax collected by the secretary.Amended by Act 2019, No. 910,§ 4466, eff. 7/1/2019.Acts 1997, No. 1176, § 19; 1999, No. 1137, § 7; 2003, No. 1273, § 75.