Arkansas Code
Chapter 52 - Gross Receipts Tax
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...