There is a newer version of the Arkansas Code
2010 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 52 - Gross Receipts Tax
Subchapter 4 - Exemptions
- § 26-52-401
- § 26-52-402
- § 26-52-403 - Farm equipment and machinery.
- § 26-52-404 - Feedstuffs used for livestock.
- § 26-52-405 - Products used for livestock, poultry, and agricultural production.
- § 26-52-406
- § 26-52-407 - Certain vessels.
- § 26-52-408 - Certain bagging, packaging, or tying materials.
- § 26-52-409 - Aircraft held for resale and used for rental or charter.
- § 26-52-410 - Motor vehicles sold to political subdivisions and schools.
- § 26-52-411 - Admission tickets sold by municipalities and counties.
- § 26-52-412 - Admission tickets sold by schools, universities, and colleges.
- § 26-52-413 - Products sold to orphans' or children's homes.
- § 26-52-414 - Products sold to humane societies.
- § 26-52-415 - New automobiles sold to blind veterans.
- § 26-52-416 - Electricity sold to low-income households.
- § 26-52-417 - Motor fuels used in municipal buses.
- § 26-52-418 - Out-of-state telephones sent to Arkansas for repairs.
- § 26-52-419
- § 26-52-420 - New motor vehicles purchased by nonprofit organizations or with Urban Mass Transit Administration funds.
- § 26-52-421 - Nonprofit food distribution agencies.
- § 26-52-422 - Manufacturing forms.
- § 26-52-423 - Natural gas used to make glass.
- § 26-52-424 - Sales to Fort Smith Clearinghouse.
- § 26-52-425 - Substitute fuel for manufacturing.
- § 26-52-426 - Railroad rolling stock manufactured for use in interstate commerce.
- § 26-52-427 - Property purchased for use in performance of construction contract.
- § 26-52-428 - Railroad parts, cars, and equipment.
- § 26-52-429 - Gas and energy produced from biomass.
- § 26-52-430 - Charitable organizations.
- § 26-52-431 - Timber harvesting equipment.
- § 26-52-432 - [Repealed.]
- § 26-52-433
- § 26-52-434 - Fire protection equipment and emergency equipment.
- § 26-52-435 - Wall and floor tile manufacturers.
- § 26-52-436 - Certain classes of trucks or trailers.
- § 26-52-437 - Textbooks and instructional materials for public schools.
- § 26-52-438 - Chlor-alkali manufacturing process.
- § 26-52-439 - Livestock reproduction equipment or substances.
- § 26-52-440 - Exemption for qualified museums.
- § 26-52-441 - Natural gas and electricity used in the manufacturing of tires.
- § 26-52-442 - Thermal imaging equipment.
- § 26-52-443 - Exemption for Arkansas Search Dog Association, Inc.
Disclaimer: These codes may not be the most recent version. Arkansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.