- (a) Pursuant to the provisions of Arkansas Code § 27-14-2306, persons licensed by the State of Arkansas as motor vehicle dealers shall not be required to pay gross receipts taxes or compensating use taxes on any motor vehicle they are required to register and title.
- (b) Pursuant to the provisions of Arkansas Code §§ 26-52-510 and 27-14-903, persons other than licensed motor vehicle dealers shall pay sales or compensating use tax at registration if the total consideration paid for the motor vehicle is more than the amount set forth in Arkansas Code § 26-52-510(b)(1)(B).