The storage, use, or consumption of a modular home constructed from materials on which the Arkansas gross receipts tax or state compensating tax has once been paid shall be exempt from the state compensating tax.
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