The sales and use taxes levied under Arkansas Constitution, Amendment 91, § 3, and Arkansas Constitution, Amendment 101, § 2, are not subject to deduction, transfer, or distribution to the Constitutional Officers Fund or the State Central Services Fund under §§ 19-21-102, 19-21-103, and 19-21-105.
Certain sales and use taxes not subject to deduction, transfer, or distribution
Ark. Code Ann. § 19-21-107 — under Funds and Accounts Generally.
Ark. Code Ann. § 19-21-107