Tax levied on sales of computer software and maintenance of computer hardware — Definitions
Ark. Code Ann. § 26-52-304
Tax levied on sales of computer software and maintenance of computer hardware — Definitions
Known as the Arkansas Gross Receipts Act
The act spans §§ 26–26 (143 sections).
Acts 1983 (1st Ex
Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.