There is a newer version
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this Subchapter
2017 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 52 - Gross Receipts Tax
Subchapter 3 - Imposition of Tax
- § 26-52-301. Tax levied. [Applicable to tax years 2017 and before.]
- § 26-52-301. Tax levied -- Definitions. [Applicable to tax years 2018 and thereafter.]
- § 26-52-302. Additional taxes levied. [Applicable to tax years 2017 and before.]
- § 26-52-302. Additional taxes levied. [Applicable to tax years 2018 and thereafter.]
- § 26-52-303. Border cities or towns -- Tax rate -- Exemptions
- § 26-52-304. Tax levied on sales of computer software and maintenance of computer hardware
- § 26-52-305. Financial institutions. [Applicable to tax years 2017 and before.]
- § 26-52-305. Financial institutions. [Applicable to tax years 2018 and thereafter.]
- § 26-52-306. Sales of alcoholic beverages
- § 26-52-307. Contractors as consumer users. [Applicable to tax years 2017 and before.]
- § 26-52-307. Contractors as consumer users. [Applicable to tax years 2018 and thereafter.]
- § 26-52-308. Receipts from certain coin-operated machines taxed
- § 26-52-309. Deduction for bad debts generally
- §§ 26-52-310 -- 26-52-313. [Repealed.]
- § 26-52-314. Prepaid calling service and prepaid wireless calling service -- Definitions
- § 26-52-315. Telecommunications and related services -- Definitions. [Applicable to tax years 2017 and before.]
- § 26-52-315. Telecommunications and related services -- Definitions. [Applicable to tax years 2018 and thereafter.]
- § 26-52-316. Services subject to tax -- Definitions
- § 26-52-317. Food and food ingredients
- § 26-52-318. Heavy equipment
- § 26-52-319. Natural gas and electricity used by manufacturers
- § 26-52-320. Portable toilets and associated services
- § 26-52-321. Fishing guide services
- § 26-52-322. Withdrawals from stock
Disclaimer: These codes may not be the most recent version. Arkansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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