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ARKANSAS STATUTES AND CODES

§ 27-14-2306 - Exemption from sales or use tax.

27-14-2306. Exemption from sales or use tax.

Any person licensed by the State of Arkansas as a dealer in motor vehicles who is required under the provisions of this subchapter to register and title a motor vehicle in the name of such dealership shall be exempt from the payment of sales or use taxes on such transaction.

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