1. (a) Towns, cities, and counties have the authority under Arkansas law to levy use taxes.
2. (b) Vendors and purchasers should contact the Sales and Use Tax Section of the Revenue Division of the Department of Finance and Administration if they have a question as to whether they are within a jurisdiction that requires them to collect and remit a local tax.

3. (c)

   1. (1) When the Commissioner of Revenue is authorized or required to collect or administer a local use tax, that tax shall be administered in accordance with this part.
   2. (2) See also 26 CAR § 30-1224.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules contained a footnote as follows: "Source: Ark. Code Ann. §§ 26-74-201 et seq.; 26-75-210 et seq."