A county sales tax levied pursuant to the authority granted in this subchapter or in § 26-74-301 et seq. shall be applicable to sales of items and services sold by a business and shall be administered under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.
Applicability of tax
Ark. Code Ann. § 26-74-407 — under County Sales and Use Taxes.
Ark. Code Ann. § 26-74-407