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 26-53-142 - Fire protection equipment and emergency equipment - Definition

• (a) The gross receipts or gross proceeds derived from a purchase of or repair to fire protection equipment and emergency equipment to be owned by and exclusively used by a volunteer fire department are exempt from the taxes levied under:
  • (1) The Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.;
  • (2) This subchapter; and
  • (3) All other state, local, and county sales and use taxes.

• (b) The gross receipts or gross proceeds derived from a purchase of supplies and materials to be used in the construction and maintenance of volunteer fire departments, including improvements and fixtures thereon, and property of any nature appurtenant thereto or used in connection therewith are exempt from the taxes levied under:
  • (1) The Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.;
  • (2) This subchapter; and
  • (3) All other state, local, and county sales and use taxes.

• (c)
  • (1) The receipt of an appearance fee of fifty dollars ($50.00) or less by a volunteer firefighter is not compensation for purposes of determining whether a fire department is a volunteer fire department under this section.
  • (2) As used in this subsection, "appearance fee" means moneys received by a volunteer firefighter for training, practice, or the reimbursement of expenses associated with responding to a fire.

Amended by Act 2021, No. 125,§ 2, eff. 5/1/2021.

Acts 1995, No. 1010, § 1; 1997, No. 441, § 1; 2003, No. 1473, § 65.