Arkansas Code
Subchapter 2 - Registration — Discount — Exemption — Procedures
§ 26-63-203. Exemptions generally

With the exception of the tourism tax levied in § 26-63-401 et seq., a tax levied by this chapter is exempted from taxation in the same manner as the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.