2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 52 - Gross Receipts Tax
Subchapter 1 - General Provisions
§ 26-52-102 - Purposes of chapter.
The purposes of this chapter are to provide:
(1) Relief of the common schools;
(2) Funds to buy free textbooks for the first eight (8) grades thereof;
(3) Funds for state charitable institutions;
(4) Funds for circulating library service in connection with the public schools and funds to take the place of homestead exemptions;
(5) For the wards of the state who will receive support through the Department of Human Services; and
(6) For worthy causes.
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