26 CAR § 30-1001 – Persons required to collect and remit tax — Pawnbrokers and sellers of used tangible personal property

(a) Pawnbrokers and sellers of used tangible personal property are sellers of taxable goods and must obtain a permit.
(b) All sales made by pawnbrokers or other sellers of used property are taxable sales.
(c) See 26 CAR § 30-1130 for the exemption applicable to trade-in property.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules contained a footnote as follows: "Source: Ark. Code Ann. § 26-52-301(1)"