The gross receipts or gross proceeds derived from the sale of a washer-extractor required under § 14-284-412 to a fire department or intergovernmental council of a county are exempt from the gross receipts tax levied by this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.
Ark. Code Ann. § 26-52-452
Washer-extractor used by fire department
Known as the Arkansas Gross Receipts Act
The act spans §§ 26-52-1001 to 26-52-914 (143 sections).
Acts 2019, No. 840, § 1.
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.