006.05.06 Ark. Code R. § 19 - PERSONS REQUIRED TO COLLECT AND REMIT TAX - PAWNBROKERS AND SELLERS OF USED TANGIBLE PERSONAL PROPERTY
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)
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.