Frix
Try Donna

Sales and Use Tax Section

ArkansasStatutes

Ask Donna

How this section applies to your facts.

AR Code › Title 26 › Chapter 53 › Subchapter 1 › Section 26-53-105

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

The Secretary of the Department of Finance and Administration shall create within the Revenue Division of the Department of Finance and Administration the Sales and Use Tax Section for the collection, enforcement, and administration of the tax levied by this subchapter. Amended by Act 2019, No. 910,§ 3899, eff. 7/1/2019. Acts 1949, No. 487, § 2; A.S.A. 1947, § 84-3102.

The Secretary of the Department of Finance and Administration shall create within the Revenue Division of the Department of Finance and Administration the Sales and Use Tax Section for the collection, enforcement, and administration of the tax levied by this subchapter.

Amended by Act 2019, No. 910,§ 3899, eff. 7/1/2019.

Acts 1949, No. 487, § 2; A.S.A. 1947, § 84-3102.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

A word about cookies

We need a few to keep you signed in and the library working. The rest help us see which pages people use and where they get stuck. They stay off unless you say yes.

Sales and Use Tax Section · Ark. Code Ann. § 26-53-105 | Frix