There are specifically exempted from the taxes levied in this subchapter:
(1) Property or services, the storage, use, distribution, or consumption of which this state is prohibited from taxing under the United States Constitution or laws or the Arkansas Constitution or laws; and
(2) Sales of tangible personal property, specified digital products, a digital code, or services on which the tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., is levied and any tangible personal property, specified digital products, digital codes, or services specifically exempted from taxation by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and legislation enacted subsequent to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.
Structure Arkansas Code
Chapter 53 - Compensating or Use Taxes
Subchapter 1 - Arkansas Compensating Tax Act of 1949
§ 26-53-105. Sales and Use Tax Section
§ 26-53-109. Tax on use, storage, or distribution of computer software — Definitions
§ 26-53-110. Financial institutions
§ 26-53-111. Deduction for bad debts
§ 26-53-112. Exemptions generally
§ 26-53-113. Exemption for unprocessed crude oil
§ 26-53-116. Exemption for sale and purchase of certain vessels
§ 26-53-118. Exemption for modular homes
§ 26-53-121. Registration of vendors
§ 26-53-122. Agents furnished statements of compliance
§ 26-53-127. Refunds to governmental agencies
§ 26-53-128. Tax — A lien upon property
§ 26-53-133. Exemption for manufacturing forms
§ 26-53-134. Exemption for natural gas used in manufacture of glass
§ 26-53-135. Exemption for sales to Community Services Clearinghouse, Inc., of Fort Smith
§ 26-53-136. Exemption for nonprofit food distribution agencies
§ 26-53-137. Exemption for railroad rolling stock manufactured for use in interstate commerce
§ 26-53-139. Exemption for railroad parts, cars, and equipment
§ 26-53-140. Tax levied on sales of prepaid telephone calling cards