2016 Arkansas Code
Title 23 - Public Utilities and Regulated Industries
Subtitle 4 - Miscellaneous Regulated Industries
Chapter 114 - Charitable Bingo and Raffles Enabling Act
Subchapter 6 - -- Excise Tax
§ 23-114-601. Tax levied

AR Code § 23-114-601 (2016) What's This?

(a) There is levied an excise tax of three-tenths of one cent (0.3cent(s)) upon the sale of each bingo face sold by a licensed distributor to a licensed authorized organization in this state.

(b) Items taxed under subsection (a) of this section shall be exempt from the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

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