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Certain sales and use taxes not subject to deduction, transfer, or distribution.

Ark. Code Ann. § 19-5-207
in effect
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The sales and use taxes levied under Arkansas Constitution, Amendment 91, § 3, and Arkansas Constitution, Amendment 101, § 2, are not subject to deduction, transfer, or distribution to the Constitutional Officers Fund or the State Central Services Fund under §§ 19-5-202, 19-5-203, and 19-5-205.
Source: Arkansas General Assembly, Acts of 2021-2026 (arkleg.state.ar.us)URL: https://arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2023R%2FPublic%2F&file=130.pdf&ddBienniumSession=2023%2F2023RFetched: 11/8/2026

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