§ 26-53-140 - Tax levied on sales of prepaid telephone calling cards. - Arkansas Statutes

26-53-140. Tax levied on sales of prepaid telephone calling cards.

Purchases of prepaid telephone calling cards or prepaid authorization numbers and the recharge of prepaid telephone calling cards or prepaid authorization numbers as set out in 26-52-314 shall be subject to this subchapter and any act supplemental to this subchapter.