The levy, exemption from and collection of the county-wide sales tax and the county-wide use tax imposed by this subchapter shall be made in accordance with: (a) all applicable definitions and other provisions of the Arkansas Gross Receipts Tax Act, as amended and the Arkansas Compensating Tax Act (Use Tax), as amended, except that the definition of single transaction as set out in § 35.24 shall apply; (b) the existing rules and regulations pertaining to the Arkansas Gross Receipts Tax and the Arkansas Compensating Tax as promulgated by the Department of Finance and Administration, Division of Revenues, State of Arkansas; and (c) the provisions of Act 26 of 1981, First Extraordinary Session.
(Ord. 1989-19, passed 11-13-89)