The gross receipts or gross proceeds derived by municipalities and counties of this state from the following are exempt from the excise tax levied by this chapter:
(1) Sale of tickets or admissions to places of amusement or to athletic, entertainment, or recreational events;
(2) Fees for the privilege of having access to or the use of amusement, entertainment, athletic, or recreational facilities; and
(3)
(A) Free or complimentary passes, tickets, dues, or fees for access to or the use of amusement, athletic, entertainment, or recreational facilities.
(B) Free or complimentary passes, tickets, dues, or fees described in subdivision (3)(A) of this section are declared to have a value equivalent to the sale price of passes, tickets, dues, or fees of like kind.
Structure Arkansas Code
Chapter 52 - Gross Receipts Tax
§ 26-52-401. Various products and services — Definitions
§ 26-52-405. Products used for livestock, poultry, and agricultural production
§ 26-52-408. Certain bagging, packaging, or tying materials — Definitions
§ 26-52-411. Admission tickets sold by municipalities and counties
§ 26-52-413. Products sold to orphans' or children's homes
§ 26-52-418. Out-of-state telephones sent to Arkansas for repairs
§ 26-52-419. Insulin and test strips
§ 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 Services Clearinghouse, Inc., of Fort Smith
§ 26-52-428. Railroad parts, cars, and equipment
§ 26-52-438. Chlor-alkali manufacturing process
§ 26-52-442. Thermal imaging equipment
§ 26-52-443. Exemption for American Scent Dog Association, Inc