Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
GROSS RECEIPTS TAX RULES
Rule 006.05.06-005-GR-19 - PERSONS REQUIRED TO COLLECT AND REMIT TAX - PAWNBROKERS AND SELLERS OF USED TANGIBLE PERSONAL PROPERTY

Universal Citation: AR Admin Rules 006.05.06-005-GR-19
Current through Register Vol. 49, No. 9, September, 2024

Pawnbrokers and sellers of used tangible personal property are sellers of taxable goods and must obtain a permit All sales made by pawnbrokers or other sellers of used property are taxable sales (See GR-50 for the exemption applicable to trade-in property.)

Ark Code Ann § 26-52-301(1)

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