Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
Arkansas
/
Title 26 - Taxation
/
Subtitle 5 - State Taxes
/
Chapter 52 - Gross Receipts...
/
Subchapter 3 - Imposition of Tax
Subchapter 3 - Imposition of Tax
§ 26-52-301. Tax levied.
§ 26-52-301. Tax levied -- Definitions.
§ 26-52-302. Additional taxes levied.
§ 26-52-302. Additional taxes levied.
§ 26-52-303. Border cities or towns -- Tax rate -- Exemptions
§ 26-52-304. Tax levied on sales of computer software and maintenance of computer hardware
§ 26-52-305. Financial institutions.
§ 26-52-305. Financial institutions.
§ 26-52-306. Sales of alcoholic beverages
§ 26-52-307. Contractors as consumer users.
§ 26-52-307. Contractors as consumer users.
§ 26-52-308. Receipts from certain coin-operated machines taxed
§ 26-52-309. Deduction for bad debts generally
§ 26-52-314. Prepaid calling service and prepaid wireless calling service -- Definitions
§ 26-52-315. Telecommunications and related services -- Definitions.
§ 26-52-315. Telecommunications and related services -- Definitions.
§ 26-52-316. Services subject to tax -- Definitions
§ 26-52-317. Food and food ingredients
§ 26-52-318. Heavy equipment
§ 26-52-319. Natural gas and electricity used by manufacturers
§ 26-52-320. Portable toilets and associated services
§ 26-52-321. Fishing guide services
§ 26-52-322. Withdrawals from stock