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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 53 - Compensating o...
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Subchapter 1 - Arkansas Compensating Tax Act of...
Subchapter 1 - Arkansas Compensating Tax Act of 1949
§ 26-53-101. Title
§ 26-53-102. Definitions.
§ 26-53-102. Definitions.
§ 26-53-103. Administration of subchapter
§ 26-53-104. Rules and regulations -- Forms
§ 26-53-105. Sales and Use Tax Section
§ 26-53-106. Imposition and rate of tax generally -- Presumptions.
§ 26-53-106. Imposition and rate of tax generally -- Presumptions.
§ 26-53-107. Additional taxes levied.
§ 26-53-107. Additional taxes levied.
§ 26-53-108. Imposition and rate of tax on certain personal property
§ 26-53-109. Tax on use, storage, or distribution of computer software
§ 26-53-110. Financial institutions.
§ 26-53-110. Financial institutions.
§ 26-53-111. Deduction for bad debts
§ 26-53-112. Exemptions generally.
§ 26-53-112. Exemptions generally.
§ 26-53-113. Exemption for unprocessed crude oil
§ 26-53-114. Exemption for certain machinery and equipment
§ 26-53-115. Exemption for certain aircraft and railroad cars, parts, and equipment
§ 26-53-116. Exemption for sale and purchase of certain vessels
§ 26-53-117. Exemption for motor fuels used in municipal buses -- Penalties for abuse of exemption
§ 26-53-118. Exemption for modular homes
§ 26-53-119. Exemption for sale of products for treating livestock and poultry and other commercial agricultural production
§ 26-53-120. Feedstuffs used for livestock
§ 26-53-121. Registration of vendors --Out-of-state vendors.
§ 26-53-121. Registration of vendors.
§ 26-53-122. Agents furnished statements of compliance.
§ 26-53-122. Agents furnished statements of compliance.
§ 26-53-123. Liability for tax.
§ 26-53-123. Liability for tax.
§ 26-53-124. Collection of tax by vendor.
§ 26-53-124. Collection of tax by vendor.
§ 26-53-125. Return and payment of tax.
§ 26-53-125. Return and payment of tax.
§ 26-53-126. Tax on new and used motor vehicles, trailers, or semitrailers -- Payment and collection
§ 26-53-127. Refunds to governmental agencies
§ 26-53-128. Tax -- A lien upon property
§ 26-53-129. Suits for violations of subchapter -- Agent for service
§ 26-53-131. Credit for tax paid in another state.
§ 26-53-131. Credit for tax paid in another state.
§ 26-53-132. Refund for construction of child care facility
§ 26-53-133. Exemption for manufacturing forms
§ 26-53-134. Exemption for natural gas used in manufacture of glass
§ 26-53-135. Exemption for sales to Community Service Clearinghouse, Inc., of Fort Smith
§ 26-53-136. Exemption for nonprofit food distribution agencies
§ 26-53-137. Exemption for railroad rolling stock manufactured for use in interstate commerce
§ 26-53-138. Exemption for property purchased for use in performance of construction contract
§ 26-53-139. Exemption for railroad parts, cars, and equipment
§ 26-53-140. Tax levied on sales of prepaid telephone calling cards
§ 26-53-141. Durable medical equipment, mobility enhancing equipment, prosthetic devices, and disposable medical supplies
§ 26-53-142. Fire protection equipment and emergency equipment
§ 26-53-143. Wall and floor tile manufacturers
§ 26-53-144. Certain classes of trucks or trailers
§ 26-53-145. Food and food ingredients
§ 26-53-146. Exemption for qualified museums.
§ 26-53-146. Exemption for qualified museums -- Definitions.
§ 26-53-147. Heavy equipment
§ 26-53-148. Natural gas and electricity used by manufacturers
§ 26-53-149. Partial replacement and repair of certain machinery and equipment -- Definitions