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this Subchapter
2017 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 53 - Compensating or Use Taxes
Subchapter 1 - Arkansas Compensating Tax Act of 1949
- § 26-53-101. Title
- § 26-53-102. Definitions. [Applicable to tax years 2017 and before.]
- § 26-53-102. Definitions. [Applicable to tax years 2018 and thereafter.]
- § 26-53-103. Administration of subchapter
- § 26-53-104. Rules and regulations -- Forms
- § 26-53-105. Sales and Use Tax Section
- § 26-53-106. Imposition and rate of tax generally -- Presumptions. [Applicable to tax years 2017 and before.]
- § 26-53-106. Imposition and rate of tax generally -- Presumptions. [Applicable to tax years 2018 and thereafter.]
- § 26-53-107. Additional taxes levied. [Applicable to tax years 2017 and before.]
- § 26-53-107. Additional taxes levied. [Applicable to tax years 2018 and thereafter.]
- § 26-53-108. Imposition and rate of tax on certain personal property
- § 26-53-109. Tax on use, storage, or distribution of computer software
- § 26-53-110. Financial institutions. [Applicable to tax years 2017 and before.]
- § 26-53-110. Financial institutions. [Applicable to tax years 2018 and thereafter.]
- § 26-53-111. Deduction for bad debts
- § 26-53-112. Exemptions generally. [Applicable to tax years 2017 and before.]
- § 26-53-112. Exemptions generally. [Applicable to tax years 2018 and thereafter.]
- § 26-53-113. Exemption for unprocessed crude oil
- § 26-53-114. Exemption for certain machinery and equipment
- § 26-53-115. Exemption for certain aircraft and railroad cars, parts, and equipment
- § 26-53-116. Exemption for sale and purchase of certain vessels
- § 26-53-117. Exemption for motor fuels used in municipal buses -- Penalties for abuse of exemption
- § 26-53-118. Exemption for modular homes
- § 26-53-119. Exemption for sale of products for treating livestock and poultry and other commercial agricultural production
- § 26-53-120. Feedstuffs used for livestock
- § 26-53-121. Registration of vendors --Out-of-state vendors. [Applicable to tax years 2017 and before.]
- § 26-53-121. Registration of vendors. [Applicable to tax years 2018 and thereafter.]
- § 26-53-122. Agents furnished statements of compliance. [Applicable to tax years 2017 and before.]
- § 26-53-122. Agents furnished statements of compliance. [Applicable to tax years 2018 and thereafter.]
- § 26-53-123. Liability for tax. [Applicable to tax years 2017 and before.]
- § 26-53-123. Liability for tax. [Applicable to tax years 2018 and thereafter.]
- § 26-53-124. Collection of tax by vendor. [Applicable to tax years 2017 and before.]
- § 26-53-124. Collection of tax by vendor. [Applicable to tax years 2018 and thereafter.]
- § 26-53-125. Return and payment of tax. [Applicable to tax years 2017 and before.]
- § 26-53-125. Return and payment of tax. [Applicable to tax years 2018 and thereafter.]
- § 26-53-126. Tax on new and used motor vehicles, trailers, or semitrailers -- Payment and collection
- § 26-53-127. Refunds to governmental agencies
- § 26-53-128. Tax -- A lien upon property
- § 26-53-129. Suits for violations of subchapter -- Agent for service
- § 26-53-130. [Repealed.]
- § 26-53-131. Credit for tax paid in another state. [Applicable to tax years 2017 and before.]
- § 26-53-131. Credit for tax paid in another state. [Applicable to tax years 2018 and thereafter.]
- § 26-53-132. Refund for construction of child care facility
- § 26-53-133. Exemption for manufacturing forms
- § 26-53-134. Exemption for natural gas used in manufacture of glass
- § 26-53-135. Exemption for sales to Community Service Clearinghouse, Inc., of Fort Smith
- § 26-53-136. Exemption for nonprofit food distribution agencies
- § 26-53-137. Exemption for railroad rolling stock manufactured for use in interstate commerce
- § 26-53-138. Exemption for property purchased for use in performance of construction contract
- § 26-53-139. Exemption for railroad parts, cars, and equipment
- § 26-53-140. Tax levied on sales of prepaid telephone calling cards
- § 26-53-141. Durable medical equipment, mobility enhancing equipment, prosthetic devices, and disposable medical supplies
- § 26-53-142. Fire protection equipment and emergency equipment
- § 26-53-143. Wall and floor tile manufacturers
- § 26-53-144. Certain classes of trucks or trailers
- § 26-53-145. Food and food ingredients
- § 26-53-146. Exemption for qualified museums. [Applicable to tax years 2017 and before.]
- § 26-53-146. Exemption for qualified museums -- Definitions. [Applicable to tax years 2018 and thereafter.]
- § 26-53-147. Heavy equipment
- § 26-53-148. Natural gas and electricity used by manufacturers
- § 26-53-149. Partial replacement and repair of certain machinery and equipment -- Definitions
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