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U.S. State Codes
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Arkansas
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Title 26 - Taxation
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Subtitle 5 - State Taxes
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Chapter 52 - Gross Receipts...
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Subchapter 4 - Exemptions
Subchapter 4 - Exemptions
§ 26-52-401. Various products and services.
§ 26-52-401. Various products and services.
§ 26-52-402. Certain machinery and equipment -- Definitions
§ 26-52-403. Farm equipment and machinery
§ 26-52-404. Feedstuffs used for livestock
§ 26-52-405. Products used for livestock, poultry, and agricultural production
§ 26-52-406. Prescription drugs and oxygen
§ 26-52-407. Certain vessels
§ 26-52-408. Certain bagging, packaging, or tying materials
§ 26-52-409. Aircraft held for resale and used for rental or charter
§ 26-52-410. Motor vehicles sold to political subdivisions and schools
§ 26-52-411. Admission tickets sold by municipalities and counties
§ 26-52-412. Admission tickets sold by schools, universities, and colleges
§ 26-52-413. Products sold to orphans' or children's homes
§ 26-52-414. Products sold to humane societies
§ 26-52-415. New automobiles sold to blind veterans
§ 26-52-416. Electricity sold to low-income households
§ 26-52-417. Motor fuels used in municipal buses
§ 26-52-418. Out-of-state telephones sent to Arkansas for repairs
§ 26-52-419. Insulin and test strips
§ 26-52-420. New motor vehicles purchased by nonprofit organizations or with Federal Transit Administration funds
§ 26-52-421. Nonprofit food distribution agencies
§ 26-52-422. Manufacturing forms
§ 26-52-423. Natural gas used to make glass
§ 26-52-424. Sales to Community Service Clearinghouse, Inc., of Fort Smith
§ 26-52-425. Substitute fuel for manufacturing
§ 26-52-426. Railroad rolling stock manufactured for use in interstate commerce
§ 26-52-427. Property purchased for use in performance of construction contract
§ 26-52-428. Railroad parts, cars, and equipment
§ 26-52-429. Gas and energy produced from biomass
§ 26-52-430. Charitable organizations.
§ 26-52-430. Charitable organizations.
§ 26-52-431. Timber harvesting machinery, equipment, and related attachments
§ 26-52-433. Durable medical equipment, mobility enhancing equipment, prosthetic devices, and disposable medical supplies
§ 26-52-434. Fire protection equipment and emergency equipment
§ 26-52-435. Wall and floor tile manufacturers
§ 26-52-436. Certain classes of trucks or trailers
§ 26-52-437. Textbooks and instructional materials for public schools.
§ 26-52-437. Textbooks and instructional materials for public schools -- Definition.
§ 26-52-438. Chlor-alkali manufacturing process
§ 26-52-439. Livestock reproduction equipment or substances
§ 26-52-440. Exemption for qualified museums.
§ 26-52-440. Exemption for qualified museums -- Definitions.
§ 26-52-441. Natural gas and electricity used in the manufacturing of tires
§ 26-52-442. Thermal imaging equipment
§ 26-52-443. Exemption for American Scent Dog Association.
§ 26-52-443. Exemption for American Search Dog Association, Inc.
§ 26-52-444. Sales tax holiday
§ 26-52-445. Kegs used by wholesale manufacturer of beer
§ 26-52-446. Grain drying and storage facilities
§ 26-52-447. Partial replacement and repair of certain machinery and equipment -- Definitions
§ 26-52-448. Dental appliances
§ 26-52-449. Nonprofit blood donation organizations.
§ 26-52-449. Nonprofit blood donation organizations -- Definitions.
§ 26-52-450. Utilities used for qualifying agricultural structures and qualifying aquaculture and horticulture equipment
§ 26-52-451. Sales of certain aircraft