The storage, use, or consumption of a modular home constructed from materials on which the Arkansas gross receipts tax or state compensating tax has once been paid shall be exempt from the state compensating tax.
Ark. Code Ann. § 26-53-118
Exemption for modular homes
Acts 1985, No. 1068; § 4; A.S.A. 1947, § 84-3106.1; Acts 2003, No. 365, § 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.