Ark. Code R. 006.05.06-005-GR-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.)