Opinion No.

The Honorable James T. Jordan State Representative, District 92 P. O. Box 518 Monticello, AR 71655

RE: ACT 95 OF 1981

Dear Representative Jordan:

This official opinion is in response to your request in which you asked the following questions:

1. Does the city sales tax apply to all sales made in Monticello without regard to place of delivery?

2. Does the city sales tax apply to all sales made in Monticello for delivery in Monticello?

3. Does the city sales tax apply to all sales made in Monticello for delivery to an address outside Monticello but in Drew County (where a county-wide 1% sales and use…