Statutes > Arkansas Statutes > Title 27 - Transportation > Subtitle 2 - Motor Vehicle Registration And Licensing > Chapter 14 - Uniform Motor Vehicle Administration, Certificate of Title, and Antitheft Act > Subchapter 23 - Disclosure of Damage and Repair on the Certificate of Title > § 27-14-2306 - Exemption from sales or use tax.

§ 27-14-2306 - Exemption from sales or use tax.

27-14-2306. Exemption from sales or use tax.

Any person licensed by the State of Arkansas as a dealer in motor vehicles who is required under the provisions of this subchapter to register and title a motor vehicle in the name of such dealership shall be exempt from the payment of sales or use taxes on such transaction.