The gross receipts or gross proceeds from the sale of tangible personal property, specified digital products, a digital code, or a service to the Arkansas Scent Dog Association, Inc., are exempt from the gross receipts tax levied by this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.
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