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Subchapter 1 - General Provisions
§ 26-52-101. Title - This chapter shall be known and cited as the “Arkansas...
§ 26-52-102. Purposes of chapter - The purposes of this chapter are to provide: (1) Relief...
§ 26-52-103. Definitions - As used in this chapter: (1) “Alcoholic beverage” means a...
§ 26-52-104. Tax additional to other taxes - The tax imposed by this chapter shall be in addition...
§ 26-52-107. Disposition of taxes, interest, and penalties - All taxes, interest, penalties, and costs received by the Secretary...
§ 26-52-108. Changes in law — Notice to permit holders - The Secretary of the Department of Finance and Administration shall...
Subchapter 2 - Permits
§ 26-52-204. Permit not assignable - The permit shall not be assignable and shall be valid...
§ 26-52-205. Display required - The permit shall at all times be conspicuously displayed at...
§ 26-52-206. Expiration - All permits issued under the provisions of this chapter shall...
§ 26-52-209. Applicability of tax procedure provisions - All proceedings relative to the issuance, revocation, or suspension of...
Subchapter 3 - Imposition of Tax
§ 26-52-301. Tax levied — Definitions - Except for food and food ingredients that are taxed under...
§ 26-52-305. Financial institutions - Sales of tangible personal property, specified digital products, a digital...
§ 26-52-306. Sales of alcoholic beverages - All sales of beer, wine, liquor, or any intoxicating beverages...
§ 26-52-323. Application of tax to candy and soft drinks - The Secretary of the Department of Finance and Administration shall...
Subchapter 4 - Exemptions
§ 26-52-401. Various products and services — Definitions - There is specifically exempted from the tax imposed by this...
§ 26-52-405. Products used for livestock, poultry, and agricultural production - The gross receipts or gross proceeds derived from sales of...
§ 26-52-407. Certain vessels - The gross receipts and gross proceeds derived from the sale...
§ 26-52-408. Certain bagging, packaging, or tying materials — Definitions - The gross receipts or gross proceeds derived from the sale...
§ 26-52-411. Admission tickets sold by municipalities and counties - The gross receipts or gross proceeds derived by municipalities and...
§ 26-52-413. Products sold to orphans' or children's homes - All sales to all orphans' homes in this state, or...
§ 26-52-418. Out-of-state telephones sent to Arkansas for repairs - From and after July 1, 1989, the Arkansas gross receipts...
§ 26-52-419. Insulin and test strips - There is hereby exempted from this chapter the gross receipts...
§ 26-52-420. New motor vehicles purchased by nonprofit organizations or with Federal Transit Administration funds - Gross receipts or gross proceeds derived from the sale of...
§ 26-52-421. Nonprofit food distribution agencies - The gross receipts or gross proceeds derived from the sale...
§ 26-52-422. Manufacturing forms - Forms constructed of plaster, cardboard, fiberglass, natural fibers, synthetic fibers,...
§ 26-52-423. Natural gas used to make glass - The gross receipts or gross proceeds derived from sales of...
§ 26-52-424. Sales to Community Services Clearinghouse, Inc., of Fort Smith - The gross receipts or gross proceeds derived from sales to...
§ 26-52-428. Railroad parts, cars, and equipment - There is specifically exempted from any tax imposed by this...
§ 26-52-438. Chlor-alkali manufacturing process - The gross receipts or gross proceeds derived from the sale...
§ 26-52-442. Thermal imaging equipment - The gross receipts or gross proceeds derived from the sale...
§ 26-52-443. Exemption for American Scent Dog Association, Inc - The gross receipts or gross proceeds from the sale of...
§ 26-52-445. Kegs used by wholesale manufacturer of beer - The gross receipts or gross proceeds derived from the sale,...
§ 26-52-452. Washer-extractor used by fire department - The gross receipts or gross proceeds derived from the sale...
Subchapter 6 - Equalization of Taxes For Border Cities and Towns
§ 26-52-602. Vote to equalize taxes authorized - Whenever any city or town in this state is divided...
§ 26-52-603. Benefits of subchapter for individual taxpayers only - This subchapter is intended to exempt only individual taxpayers from...
§ 26-52-604. Individual taxpayers entitled to benefit of subchapter - Any individual taxpayer residing in any border city or town...
§ 26-52-605. Election proceedings - FOR the levy of an additional one percent (1%) state...
§ 26-52-607. Levy of use tax - In all cities in this state divided by a street...
Subchapter 8 - Custom Manufactured Homes
§ 26-52-801. Definitions - As used in this subchapter: (1) “Acquisition price” means the...
Subchapter 9 - Steel Mill Tax Incentives
§ 26-52-901. Definitions - As used in this subchapter: (1) “Invested” includes expenditures made...
§ 26-52-903. Exemption from taxes - Sales of natural gas and electricity to taxpayers qualified under...
§ 26-52-911. Definitions - As used in this section and §§ 26-52-912 — 26-52-914:...
§ 26-52-912. Certification required — Contents - To claim the benefits of § 26-52-911, this section, and...
§ 26-52-913. Net operating loss deduction — Carry forward - Taxpayers qualified under § 26-52-912(2) and entitled to a net...
§ 26-52-914. Exemption of sales of natural gas and electricity - Sales of natural gas and electricity to taxpayers qualified under...