Thermal imaging equipment
Known as the Arkansas Gross Receipts Act
The act spans §§ 26–26 (143 sections).
Acts 2009, No. 767, § 1.
The gross receipts or gross proceeds derived from the sale of thermal imaging equipment purchased by a county government for use by law enforcement aircraft are exempt from the:
(1) Gross receipts tax levied by this chapter; and
(2) Compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.
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.