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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
§ 26-53-139. Exemption for railroad parts, cars, and equipment

AR Code § 26-53-139 (2016) What's This?

There is specifically exempted from any tax imposed by this subchapter including, but not limited to, §§ 26-53-106 -- 26-53-108, parts and other tangible personal property incorporated into or which ultimately become a part of railroad parts, railroad cars, and equipment brought into the State of Arkansas solely and exclusively for the purpose of being repaired, refurbished, modified, or converted within this state.

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