Arkansas § 12-88-105 - Application of transaction taxes and fees.
Full text of Arkansas Arkansas Code of 1987 Annotated § 12-88-105 — Application of transaction taxes and fees., with citation guidance and answers to common questions.
§ 12-88-105. Application of transaction taxes and fees.
An out-of-state business and an out-of-state employee shall pay state and local transaction taxes and fees, including without limitation: Motor fuel taxes; Distillate special fuel taxes; Sales and use taxes on materials and services consumed or used in the state; Hotel taxes; Car rental taxes and fees; and Any other tax or fee that applies to goods or services that the out-of-state business or out-of-state employee purchases for use or consumption in this state during the disaster response period, unless the tax or fee is otherwise exempt during the disaster response period.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 12-88-105
What does Arkansas Code of 1987 Annotated § 12-88-105 cover?
Section 12-88-105 ("Application of transaction taxes and fees.") is part of the Arkansas Code of 1987 Annotated, the codified statutory law of Arkansas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arkansas § 12-88-105?
A common citation format is "Arkansas Code of 1987 Annotated § 12-88-105" (Arkansas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arkansas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arkansas official source linked on this page or consult a licensed Arkansas attorney.
How does Arkansas § 12-88-105 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arkansas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arkansas.