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Arkansas Code of 1987 (2023)
Title 26 - TAXATION (§§ 26-1-101 — 26-82-119)
Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108)
Chapter 52 - GROSS RECEIPTS TAX (§§ 26-52-101 — 26-52-1601)
Subchapter 3 - IMPOSITION OF TAX (§§ 26-52-301 — 26-52-324)
- Section 26-52-301 - Tax levied - Definitions
- Section 26-52-302 - Additional taxes levied
- Section 26-52-303 - Border cities or towns - Tax rate - Exemptions
- Section 26-52-304 - Tax levied on sales of computer software and maintenance of computer hardware - Definitions
- Section 26-52-305 - Financial institutions
- Section 26-52-306 - Sales of alcoholic beverages
- Section 26-52-307 - Contractors as consumer users
- Section 26-52-308 - Receipts from certain coin-operated machines taxed
- Section 26-52-309 - Deduction for bad debts generally
- Section 26-52-310 - [Repealed]
- Section 26-52-311 - [Repealed]
- Section 26-52-312 - [Repealed]
- Section 26-52-313 - [Repealed]
- Section 26-52-314 - Prepaid calling service and prepaid wireless calling service - Definitions
- Section 26-52-315 - Telecommunications and related services - Definitions
- Section 26-52-316 - Services subject to tax - Definitions
- Section 26-52-317 - Food and food ingredients
- Section 26-52-318 - Heavy equipment - Definition
- Section 26-52-319 - Natural gas, electricity, and coal used by manufacturers - Definition
- Section 26-52-320 - Portable toilets and associated services
- Section 26-52-321 - Fishing guide services
- Section 26-52-322 - Withdrawals from stock - Definition
- Section 26-52-323 - Application of tax to candy and soft drinks
- Section 26-52-324 - Special tax rate for certain used motor vehicles, trailers, and semitrailers
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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