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2016 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 53 - Compensating or Use Taxes
Subchapter 1 - -- Arkansas Compensating Tax Act of 1949
§ 26-53-110. Financial institutions

AR Code ยง 26-53-110 (2016) What's This?

Sales of tangible personal property and services to financial institutions shall be subject to the state compensating tax levied in this subchapter, the same as sales to other business corporations.

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