2016 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 53 - Compensating or Use Taxes
Subchapter 1 - -- Arkansas Compensating Tax Act of 1949
§ 26-53-132. Refund for construction of child care facility
(a) A business which operates, or contracts for the operation of, a child care facility for the primary purpose of providing child care services to its employees may obtain a refund of the compensating use tax paid on the purchase of construction materials and furnishings used in the initial construction and equipping of the child care facility after the facility is licensed pursuant to the Child Care Facility Licensing Act, § 20-78-201 et seq.
(b) (1) As used in this section, "child care facility" means a child care facility licensed under the Child Care Facility Licensing Act, § 20-78-201 et seq. To qualify as a child care facility, the child care shall provide an appropriate early childhood program as defined in § 6-45-103.
(2) A child care facility may be operated for the use of one (1) or more employers.
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