§ 26-53-142 - Fire protection equipment and emergency equipment. - Arkansas Statutes

26-53-142. Fire protection equipment and emergency equipment.

(a) The gross receipts or gross proceeds derived from a purchase of or 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) The Arkansas Gross Receipts Act of 1941, 26-52-101 et seq.;

(2) This subchapter; 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) The Arkansas Gross Receipts Act of 1941, 26-52-101 et seq.;

(2) This subchapter; and

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