STATE STATUTES & CODES
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ARKANSAS STATUTES AND CODES
Subchapter 1 - Arkansas Compensating Tax Act of 1949
- § 26-53-101
- § 26-53-102 - Definitions.
- § 26-53-103 - Administration of subchapter.
- § 26-53-104
- § 26-53-105 - Sales and Use Tax Section.
- § 26-53-106 - Imposition and rate of tax generally -- Presumptions.
- § 26-53-107 - Additional taxes levied.
- § 26-53-108 - Imposition and rate of tax on certain personal property.
- § 26-53-109 - Tax on use, storage, or distribution of computer software.
- § 26-53-110 - Financial institutions.
- § 26-53-111 - Deduction for bad debts.
- § 26-53-112 - Exemptions generally.
- § 26-53-113 - Exemption for unprocessed crude oil.
- § 26-53-114 - Exemption for certain machinery and equipment.
- § 26-53-115 - Exemption for certain aircraft and railroad cars, parts, and equipment.
- § 26-53-116 - Exemption for sale and purchase of certain vessels.
- § 26-53-117 - Exemption for motor fuels used in municipal buses -- Penalties for abuse of exemption.
- § 26-53-118 - Exemption for modular homes.
- § 26-53-119 - Exemption for sale of products for treating livestock and poultry and other commercial agricultural production.
- § 26-53-120 - Feedstuffs used for livestock.
- § 26-53-121 - Registration of vendors -- Out-of-state vendors.
- § 26-53-122 - Agents furnished statements of compliance.
- § 26-53-123 - Liability for tax.
- § 26-53-124 - Collection of tax by vendor.
- § 26-53-125 - Return and payment of tax.
- § 26-53-126 - Tax on new and used motor vehicles, trailers, or semitrailers -- Payment and collection.
- § 26-53-127 - Refunds to governmental agencies.
- § 26-53-128 - Tax -- A lien upon property.
- § 26-53-129 - Suits for violations of subchapter -- Agent for service.
- § 26-53-130 - [Repealed.]
- § 26-53-131 - Credit for tax paid in another state.
- § 26-53-132 - Refund for construction of child care facility.
- § 26-53-133 - Exemption for manufacturing forms.
- § 26-53-134 - Exemption for natural gas used in manufacture of glass.
- § 26-53-135 - Exemption for sales to Fort Smith Clearinghouse.
- § 26-53-136 - Exemption for nonprofit food distribution agencies.
- § 26-53-137 - Exemption for railroad rolling stock manufactured for use in interstate commerce.
- § 26-53-138 - Exemption for property purchased for use in performance of construction contract.
- § 26-53-139 - Exemption for railroad parts, cars, and equipment.
- § 26-53-140 - Tax levied on sales of prepaid telephone calling cards.
- § 26-53-141 - Durable medical equipment, mobility-enhancing equipment, prosthetic devices, and disposable medical supplies.
- § 26-53-142 - Fire protection equipment and emergency equipment.
- § 26-53-143 - Wall and floor tile manufacturers.
- § 26-53-144 - Certain classes of trucks or trailers.
- § 26-53-145 - Food and food ingredients.
- § 26-53-146 - Exemption for qualified museums.
- § 26-53-147 - Heavy equipment.
- § 26-53-148 - Natural gas and electricity used by manufacturers.
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