From and after July 1, 1989, the Arkansas gross receipts tax levied by § 26-52-301 et seq. and § 26-52-501 et seq. and all city and county sales taxes shall not be levied against the repair or refurbishing of telephone instruments which are sent into this state for repair or refurbishing and then shipped back to the state of origin.
Ark. Code Ann. § 26-52-418
Out-of-state telephones sent to Arkansas for repairs
Known as the Arkansas Gross Receipts Act
The act spans §§ 26–26 (143 sections).
Acts 1987, No. 191, § 2.
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.