There is specifically exempted from any tax imposed by this chapter, as amended, including, but not limited to, §§ 26-52-301 and 26-52-302, the gross receipts or gross proceeds derived from the sale of parts and other tangible personal property incorporated into or which ultimately become a part of railroad parts, railroad cars, and equipment brought into the State of Arkansas solely and exclusively for the purpose of being repaired, refurbished, modified, or converted within this state.
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