Exemption for certain machinery and equipment — Definitions
Ark. Code Ann. § 26-53-114
Exemption for certain machinery and equipment — Definitions
Applied in 5 court decisions — leading case Pledger v. Baldor International, Inc. (1992)
Most recently applied in Rineco Chemical Industries, Inc. v. Weiss (March 2001)
Acts 1949, No. 487, § 6; 1955, No. 55, § 1; 1957, No. 141, § 1; 1959, No. 35, § 1; 1959, No. 462, § 1; 1961, No. 140, § 1; 1967, No. 113, § 2; 1968 (1st Ex
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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.