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Subchapter 1 - Arkansas Compensating Tax Act of 1949
§ 26-53-101. Title - The title of this subchapter shall be cited as the...
§ 26-53-102. Definitions - As used in this subchapter: (1) “Alcoholic beverage” means a...
§ 26-53-105. Sales and Use Tax Section - The Secretary of the Department of Finance and Administration shall...
§ 26-53-109. Tax on use, storage, or distribution of computer software — Definitions - The excise tax levied by this subchapter and by any...
§ 26-53-110. Financial institutions - Sales of tangible personal property, specified digital products, a digital...
§ 26-53-111. Deduction for bad debts - A bad debt deduction from a taxable sale under this...
§ 26-53-112. Exemptions generally - There are specifically exempted from the taxes levied in this...
§ 26-53-113. Exemption for unprocessed crude oil - Unprocessed crude oil is specifically exempted from the taxes levied...
§ 26-53-116. Exemption for sale and purchase of certain vessels - The gross receipts and gross proceeds derived from the sale...
§ 26-53-118. Exemption for modular homes - The storage, use, or consumption of a modular home constructed...
§ 26-53-119. Exemption for sale of products for treating livestock and poultry and other commercial agricultural production - The gross receipts or gross proceeds derived from sales of...
§ 26-53-121. Registration of vendors - Every vendor selling tangible personal property, specified digital products, a...
§ 26-53-122. Agents furnished statements of compliance - Every vendor selling tangible personal property, specified digital products, a...
§ 26-53-127. Refunds to governmental agencies - A governmental agency may apply to the Secretary of the...
§ 26-53-128. Tax — A lien upon property - The tax or excise levied by this subchapter shall constitute...
§ 26-53-133. Exemption for manufacturing forms - Forms constructed of plaster, cardboard, fiberglass, natural fibers, synthetic fibers,...
§ 26-53-134. Exemption for natural gas used in manufacture of glass - The gross receipts or gross proceeds derived from sales of...
§ 26-53-135. Exemption for sales to Community Services Clearinghouse, Inc., of Fort Smith - The gross receipts or gross proceeds derived from sales to...
§ 26-53-136. Exemption for nonprofit food distribution agencies - The gross receipts or gross proceeds derived from the sale...
§ 26-53-137. Exemption for railroad rolling stock manufactured for use in interstate commerce - Railroad rolling stock manufactured for use in transporting persons or...
§ 26-53-139. Exemption for railroad parts, cars, and equipment - There is specifically exempted from any tax imposed by this...
§ 26-53-140. Tax levied on sales of prepaid telephone calling cards - Purchases of prepaid telephone calling cards or prepaid authorization numbers...
Subchapter 2 - Contractors
§ 26-53-201. Definition - As used in this subchapter, “contractors” means consumers of tangible...
§ 26-53-202. Subchapter cumulative - The provisions of this subchapter shall be cumulative to the...
Subchapter 3 - Interstate Reciprocal Agreements
§ 26-53-302. Arrangements for collection and payment - The Secretary of the Department of Finance and Administration, in...