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2010 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 52 - Gross Receipts Tax
Subchapter 3 - Imposition of Tax
§ 26-52-305 - Financial institutions.

26-52-305. Financial institutions.

Sales of tangible personal property and services to financial institutions shall be subject to the Arkansas gross receipts tax levied in this chapter the same as such sales to other business corporations.

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