§ 26-52-434 - Fire protection equipment and emergency equipment. - Arkansas Statutes

26-52-434. Fire protection equipment and emergency equipment.

(a) The gross receipts or gross proceeds derived from a purchase of or a repair to fire protection equipment and emergency equipment to be owned by and exclusively used by a volunteer fire department are exempt from the taxes levied under:

(1) This chapter;

(2) The Arkansas Compensating Tax Act of 1949, 26-53-101 et seq.; and

(3) All other state, local, and county sales and use taxes.

(b) The gross receipts or gross proceeds derived from a purchase of supplies and materials to be used in the construction and maintenance of volunteer fire departments, including improvements and fixtures thereon, and property of any nature appurtenant thereto or used in connection therewith are exempt from the taxes levied under:

(1) This chapter;

(2) The Arkansas Compensating Tax Act of 1949, 26-53-101 et seq.; and

(3) All other state, local, and county sales and use taxes.