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ARKANSAS STATUTES AND CODES

§ 26-75-321 - Rebate.

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.

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