There is a newer version of the Arkansas Code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 3 - Imposition of Tax
- § 26-52-301
- § 26-52-302 - Additional taxes levied.
- § 26-52-303 - Border cities or towns -- Tax rate -- Exemptions.
- § 26-52-304
- § 26-52-305 - Financial institutions.
- § 26-52-306 - Sales of alcoholic beverages.
- § 26-52-307
- § 26-52-308 - Receipts from certain coin-operated machines taxed.
- § 26-52-309 - Deduction for bad debts generally.
- § 26-52-310 - [Repealed.]
- § 26-52-311 - [Repealed.]
- § 26-52-312 - [Repealed.]
- § 26-52-313 - [Repealed.]
- § 26-52-314 - Prepaid calling service and prepaid wireless calling service.
- § 26-52-315 - Telecommunications and related services.
- § 26-52-316
- § 26-52-317 - Food and food ingredients.
- § 26-52-318 - Heavy equipment.
- § 26-52-319
- § 26-52-320 - Portable toilets and associated services.
- § 26-52-321 - Fishing guide services.
- § 26-52-322 - Withdrawals from stock.
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.
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