Section 26-75-319 - Maximum tax limitation(a)(1) Any municipal general sales or use tax levied pursuant to this subchapter shall be levied and collected only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a: (E) Manufactured home; or(2) A vendor shall be responsible for collecting and remitting the tax only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a:(E) Manufactured home; or(b)(1) Each vendor who is liable for one (1) or more municipal sales or use taxes shall report a combined city sales tax and a combined city use tax on his or her sales and use tax report.(2) The combined city sales tax is equal to the sum of all sales taxes levied by a city under this subchapter or any other provision of the Arkansas Code.(3) The combined city use tax is equal to the sum of all use taxes levied by a city under this subchapter or any other provision of the Arkansas Code.(c) This section only applies to a tax collected by the Secretary of the Department of Finance and Administration.Amended by Act 2019, No. 910,§ 4447, eff. 7/1/2019.Acts 2001, No. 1561, § 1; 2003, No. 1273, § 65.