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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 53 - COMPENSATING OR USE TAXES (§§ 26-53-101 — 26-53-303)
Subchapter 1 - ARKANSAS COMPENSATING TAX ACT OF 1949 (§§ 26-53-101 — 26-53-150)
- Section 26-53-101 - Title
- Section 26-53-102 - Definitions
- Section 26-53-103 - Administration of subchapter
- Section 26-53-104 - Rules - Forms
- Section 26-53-105 - Sales and Use Tax Section
- Section 26-53-106 - Imposition and rate of tax generally - Presumptions
- Section 26-53-107 - Additional taxes levied
- Section 26-53-108 - Imposition and rate of tax on certain personal property
- Section 26-53-109 - Tax on use, storage, or distribution of computer software - Definitions
- Section 26-53-110 - Financial institutions
- Section 26-53-111 - Deduction for bad debts
- Section 26-53-112 - Exemptions generally
- Section 26-53-113 - Exemption for unprocessed crude oil
- Section 26-53-114 - Exemption for certain machinery and equipment - Definitions
- Section 26-53-115 - Exemption for certain aircraft and railroad cars, parts, and equipment
- Section 26-53-116 - Exemption for sale and purchase of certain vessels
- Section 26-53-117 - Exemption for motor fuels used in municipal buses - Penalties for abuse of exemption
- Section 26-53-118 - Exemption for modular homes
- Section 26-53-119 - Exemption for sale of products for treating livestock and poultry and other commercial agricultural production
- Section 26-53-120 - Feedstuffs used for livestock - Definition
- Section 26-53-121 - Registration of vendors
- Section 26-53-122 - Agents furnished statements of compliance
- Section 26-53-123 - Liability for tax
- Section 26-53-124 - Collection of tax by vendor - Definition
- Section 26-53-125 - [Effective Until for tax years beginning on or after January 1, 2024] Return and payment of tax - Definition
- Section 26-53-125 - [Effective for tax years beginning on or after January 1, 2024] Return and payment of tax - Definition
- Section 26-53-126 - Tax on new and used motor vehicles, trailers, or semitrailers - Payment and collection
- Section 26-53-127 - Refunds to governmental agencies
- Section 26-53-128 - Tax - A lien upon property
- Section 26-53-129 - Suits for violations of subchapter - Agent for service
- Section 26-53-130 - [Repealed]
- Section 26-53-131 - Credit for tax paid in another state
- Section 26-53-132 - Refund for construction of childcare facility - Definition
- Section 26-53-133 - Exemption for manufacturing forms
- Section 26-53-134 - Exemption for natural gas used in manufacture of glass
- Section 26-53-135 - Exemption for sales to Community Services Clearinghouse, Inc., of Fort Smith
- Section 26-53-136 - Exemption for nonprofit food distribution agencies
- Section 26-53-137 - Exemption for railroad rolling stock manufactured for use in interstate commerce
- Section 26-53-138 - Exemption for property purchased for use in performance of construction contract - Definition
- Section 26-53-139 - Exemption for railroad parts, cars, and equipment
- Section 26-53-140 - Tax levied on sales of prepaid telephone calling cards
- Section 26-53-141 - Durable medical equipment, mobility enhancing equipment, prosthetic devices, and disposable medical supplies - Definitions
- Section 26-53-142 - Fire protection equipment and emergency equipment - Definition
- Section 26-53-143 - Wall and floor tile manufacturers
- Section 26-53-144 - Certain classes of trucks or trailers - Definitions
- Section 26-53-145 - Food and food ingredients
- Section 26-53-146 - Exemption for qualified museums - Definitions
- Section 26-53-147 - Heavy equipment
- Section 26-53-148 - Natural gas electricity, and coal used by manufacturers - Definition
- Section 26-53-149 - Partial replacement and repair of certain machinery and equipment - Definitions
- Section 26-53-150 - 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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