There is a newer version of the Arkansas Code
2012 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 52 - Gross Receipts Tax
Subchapter 3 - -- Imposition of Tax
- § 26-52-301 - Tax levied.
- § 26-52-302 - Additional taxes levied.
- § 26-52-303 - Border cities or towns -- Tax rate -- Exemptions.
- § 26-52-304 - Tax levied on sales of computer software and maintenance of computer hardware.
- § 26-52-305 - Financial institutions.
- § 26-52-306 - Sales of alcoholic beverages.
- § 26-52-307 - Contractors as consumer users.
- § 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- § 26-52-310 - [Repealed.]
- § 26-52-311 - [Repealed.]
- § 26-52-312 - [Repealed.]
- § 26-52-313 - [Repealed.]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 - Services subject to tax.
- § 26-52-317 - Food and food ingredients.
- § 26-52-318 - Heavy equipment.
- § 26-52-319 - Natural gas and electricity used by manufacturers.
- § 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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