006.05.08 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)
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