Chapter
Compensating or Use Taxes
- Ark. Code Ann. § 26-53-101— Title
- Ark. Code Ann. § 26-53-102— Definitions
- Ark. Code Ann. § 26-53-103— Administration of subchapter
- Ark. Code Ann. § 26-53-104— Rules — Forms
- Ark. Code Ann. § 26-53-105— Sales and Use Tax Section
- Ark. Code Ann. § 26-53-106— Imposition and rate of tax generally — Presumptions
- Ark. Code Ann. § 26-53-107— Additional taxes levied
- Ark. Code Ann. § 26-53-108— Imposition and rate of tax on certain personal property
- Ark. Code Ann. § 26-53-109— Tax on use, storage, or distribution of computer software — Definitions
- Ark. Code Ann. § 26-53-110— Financial institutions
- Ark. Code Ann. § 26-53-111— Deduction for bad debts
- Ark. Code Ann. § 26-53-112— Exemptions generally
- Ark. Code Ann. § 26-53-113— Exemption for unprocessed crude oil
- Ark. Code Ann. § 26-53-114— Exemption for certain machinery and equipment — Definitions
- Ark. Code Ann. § 26-53-115— Exemption for certain aircraft and railroad cars, parts, and equipment
- Ark. Code Ann. § 26-53-116— Exemption for sale and purchase of certain vessels
- Ark. Code Ann. § 26-53-117— Exemption for motor fuels used in municipal buses — Penalties for abuse of exemption
- Ark. Code Ann. § 26-53-118— Exemption for modular homes
- Ark. Code Ann. § 26-53-119— Exemption for sale of products for treating livestock and poultry and other commercial agricultural production
- Ark. Code Ann. § 26-53-120— Feedstuffs used for livestock — Definition
- Ark. Code Ann. § 26-53-121— Registration of vendors
- Ark. Code Ann. § 26-53-122— Agents furnished statements of compliance
- Ark. Code Ann. § 26-53-123— Liability for tax
- Ark. Code Ann. § 26-53-124— Collection of tax by vendor — Definition
- Ark. Code Ann. § 26-53-125— Return and payment of tax — Definition
- Ark. Code Ann. § 26-53-126— Tax on new and used motor vehicles, trailers, or semitrailers — Payment and collection
- Ark. Code Ann. § 26-53-127— Refunds to governmental agencies
- Ark. Code Ann. § 26-53-128— Tax — A lien upon property
- Ark. Code Ann. § 26-53-129— Suits for violations of subchapter — Agent for service
- Ark. Code Ann. § 26-53-130— [Repealed.]
- Ark. Code Ann. § 26-53-131— Credit for tax paid in another state
- Ark. Code Ann. § 26-53-132— Refund for construction of childcare facility — Definition
- Ark. Code Ann. § 26-53-133— Exemption for manufacturing forms
- Ark. Code Ann. § 26-53-134— Exemption for natural gas used in manufacture of glass
- Ark. Code Ann. § 26-53-135— Exemption for sales to Community Services Clearinghouse, Inc., of Fort Smith
- Ark. Code Ann. § 26-53-136— Exemption for nonprofit food distribution agencies
- Ark. Code Ann. § 26-53-137— Exemption for railroad rolling stock manufactured for use in interstate commerce
- Ark. Code Ann. § 26-53-138— Exemption for property purchased for use in performance of construction contract — Definition
- Ark. Code Ann. § 26-53-139— Exemption for railroad parts, cars, and equipment
- Ark. Code Ann. § 26-53-140— Tax levied on sales of prepaid telephone calling cards
- Ark. Code Ann. § 26-53-141— Durable medical equipment, mobility enhancing equipment, prosthetic devices, and disposable medical supplies — Definitions
- Ark. Code Ann. § 26-53-142— Fire protection equipment and emergency equipment
- Ark. Code Ann. § 26-53-143— Wall and floor tile manufacturers
- Ark. Code Ann. § 26-53-144— Certain classes of trucks or trailers — Definitions
- Ark. Code Ann. § 26-53-145— Food and food ingredients
- Ark. Code Ann. § 26-53-146— Exemption for qualified museums — Definitions
- Ark. Code Ann. § 26-53-147— Heavy equipment
- Ark. Code Ann. § 26-53-148— Natural gas and electricity used by manufacturers — Definition
- Ark. Code Ann. § 26-53-149— Partial replacement and repair of certain machinery and equipment — Definitions
- Ark. Code Ann. § 26-53-201— Definition
- Ark. Code Ann. § 26-53-202— Subchapter cumulative
- Ark. Code Ann. § 26-53-203— Tangible personal property, specified digital products, or a digital code procured outside state for use by contractors
- Ark. Code Ann. § 26-53-204— — 26-53-206. [Repealed.]
- Ark. Code Ann. § 26-53-301— Authority of secretary to negotiate enforcement agreements with other states
- Ark. Code Ann. § 26-53-302— Arrangements for collection and payment
- Ark. Code Ann. § 26-53-303— Waiver of collection and enforcement of taxes