Sales of tangible personal property, specified digital products, a digital code, and services to financial institutions are subject to the state compensating tax levied in this subchapter, the same as such sales to other business corporations.
Ark. Code Ann. § 26-53-110
Financial institutions
Acts 1973, No. 182, § 6; A.S.A. 1947, § 84-1937; Acts 2017, No. 141, § 49.
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.