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ARKANSAS STATUTES AND CODES
§ 26-53-118 - Exemption for modular homes.
26-53-118. Exemption for modular homes.
The storage, use, or consumption of a modular home constructed from materials on which the Arkansas gross receipts tax or state compensating tax has once been paid shall be exempt from the state compensating tax.
The storage, use, or consumption of a modular home constructed from materials on which the Arkansas gross receipts tax or state compensating tax has once been paid shall be exempt from the state compensating tax.
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