There is a newer version
of
this Subchapter
2018 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 52 - Gross Receipts Tax
Subchapter 4 - Exemptions
- § 26-52-401. Various products and services. [Applicable to tax years 2017 and before.]
- § 26-52-401. Various products and services. [Applicable to tax years 2018 and thereafter.]
- § 26-52-402. Certain machinery and equipment -- Definitions
- § 26-52-403. Farm equipment and machinery
- § 26-52-404. Feedstuffs used for livestock
- § 26-52-405. Products used for livestock, poultry, and agricultural production
- § 26-52-406. Prescription drugs and oxygen
- § 26-52-407. Certain vessels
- § 26-52-408. Certain bagging, packaging, or tying materials
- § 26-52-409. Aircraft held for resale and used for rental or charter
- § 26-52-410. Motor vehicles sold to political subdivisions and schools
- § 26-52-411. Admission tickets sold by municipalities and counties
- § 26-52-412. Admission tickets sold by schools, universities, and colleges
- § 26-52-413. Products sold to orphans' or children's homes
- § 26-52-414. Products sold to humane societies
- § 26-52-415. New automobiles sold to blind veterans
- § 26-52-416. Electricity sold to low-income households
- § 26-52-417. Motor fuels used in municipal buses
- § 26-52-418. Out-of-state telephones sent to Arkansas for repairs
- § 26-52-419. Insulin and test strips
- § 26-52-420. New motor vehicles purchased by nonprofit organizations or with Federal Transit Administration funds
- § 26-52-421. Nonprofit food distribution agencies
- § 26-52-422. Manufacturing forms
- § 26-52-423. Natural gas used to make glass
- § 26-52-424. Sales to Community Service Clearinghouse, Inc., of Fort Smith
- § 26-52-425. Substitute fuel for manufacturing
- § 26-52-426. Railroad rolling stock manufactured for use in interstate commerce
- § 26-52-427. Property purchased for use in performance of construction contract
- § 26-52-428. Railroad parts, cars, and equipment
- § 26-52-429. Gas and energy produced from biomass
- § 26-52-430. Charitable organizations. [Applicable to tax years 2017 and before.]
- § 26-52-430. Charitable organizations. [Applicable to tax years 2018 and thereafter.]
- § 26-52-431. Timber harvesting machinery, equipment, and related attachments
- § 26-52-432. [Repealed.]
- § 26-52-433. Durable medical equipment, mobility enhancing equipment, prosthetic devices, and disposable medical supplies
- § 26-52-434. Fire protection equipment and emergency equipment
- § 26-52-435. Wall and floor tile manufacturers
- § 26-52-436. Certain classes of trucks or trailers
- § 26-52-437. Textbooks and instructional materials for public schools. [Applicable to tax years 2017 and before.]
- § 26-52-437. Textbooks and instructional materials for public schools -- Definition. [Applicable to tax years 2018 and thereafter.]
- § 26-52-438. Chlor-alkali manufacturing process
- § 26-52-439. Livestock reproduction equipment or substances
- § 26-52-440. Exemption for qualified museums. [Applicable to tax years 2017 and before.]
- § 26-52-440. Exemption for qualified museums -- Definitions. [Applicable to tax years 2018 and thereafter.]
- § 26-52-441. Natural gas and electricity used in the manufacturing of tires
- § 26-52-442. Thermal imaging equipment
- § 26-52-443. Exemption for American Scent Dog Association. [Applicable to tax years 2017 and before.]
- § 26-52-443. Exemption for American Search Dog Association, Inc. [Applicable to tax years 2018 and thereafter.]
- § 26-52-444. Sales tax holiday
- § 26-52-445. Kegs used by wholesale manufacturer of beer
- § 26-52-446. Grain drying and storage facilities
- § 26-52-447. Partial replacement and repair of certain machinery and equipment -- Definitions
- § 26-52-448. Dental appliances
- § 26-52-449. Nonprofit blood donation organizations. [Applicable to tax years 2017 and before.]
- § 26-52-449. Nonprofit blood donation organizations -- Definitions. [Applicable to tax years 2018 and thereafter.]
- § 26-52-450. Utilities used for qualifying agricultural structures and qualifying aquaculture and horticulture equipment
- § 26-52-451. Sales of certain aircraft
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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