The selling, offering for sale, the taking of orders, or the soliciting for sale of coin-operated amusement devices, as defined in § 26-57-402, is declared to be a privilege. It is further declared that salespersons shall pay a fee for this privilege.
Sale of coin-operated amusement devices declared privilege — Fee imposed on salespersons
Ark. Code Ann. § 26-57-418 — under State Privilege Taxes.
Ark. Code Ann. § 26-57-418