Thermal imaging equipment

  1. Law
  2. Arkansas Code
  3. Taxation
  4. State Taxes
  5. Gross Receipts Tax
  6. Exemptions
  7. Thermal imaging equipment

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The gross receipts or gross proceeds derived from the sale of thermal imaging equipment purchased by a county government for use by law enforcement aircraft are exempt from the:

  1. (1) Gross receipts tax levied by this chapter; and

  2. (2) Compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.


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