Arkansas Compensating Tax Act of 1949

  1. Law
  2. Arkansas Code
  3. Taxation
  4. State Taxes
  5. Compensating or Use Taxes
  6. Arkansas Compensating Tax Act of 1949

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Section
26-53-101

Title

Section
26-53-102

Definitions

Section
26-53-103

Administration of subchapter

Section
26-53-104

Rules — Forms

Section
26-53-105

Sales and Use Tax Section

Section
26-53-106

Imposition and rate of tax generally — Presumptions

Section
26-53-107

Additional taxes levied

Section
26-53-108

Imposition and rate of tax on certain personal property

Section
26-53-109

Tax on use, storage, or distribution of computer software — Definitions

Section
26-53-110

Financial institutions

Section
26-53-111

Deduction for bad debts

Section
26-53-112

Exemptions generally

Section
26-53-113

Exemption for unprocessed crude oil

Section
26-53-114

Exemption for certain machinery and equipment — Definitions

Section
26-53-115

Exemption for certain aircraft and railroad cars, parts, and equipment

Section
26-53-116

Exemption for sale and purchase of certain vessels

Section
26-53-117

Exemption for motor fuels used in municipal buses — Penalties for abuse of exemption

Section
26-53-118

Exemption for modular homes

Section
26-53-119

Exemption for sale of products for treating livestock and poultry and other commercial agricultural production

Section
26-53-120

Feedstuffs used for livestock — Definition

Section
26-53-121

Registration of vendors

Section
26-53-122

Agents furnished statements of compliance

Section
26-53-123

Liability for tax

Section
26-53-124

Collection of tax by vendor — Definition

Section
26-53-125

Return and payment of tax — Definition

Section
26-53-126

Tax on new and used motor vehicles, trailers, or semitrailers — Payment and collection

Section
26-53-127

Refunds to governmental agencies

Section
26-53-128

Tax — A lien upon property

Section
26-53-129

Suits for violations of subchapter — Agent for service

Section
26-53-131

Credit for tax paid in another state

Section
26-53-132

Refund for construction of childcare facility — Definition

Section
26-53-133

Exemption for manufacturing forms

Section
26-53-134

Exemption for natural gas used in manufacture of glass

Section
26-53-135

Exemption for sales to Community Services Clearinghouse, Inc., of Fort Smith

Section
26-53-136

Exemption for nonprofit food distribution agencies

Section
26-53-137

Exemption for railroad rolling stock manufactured for use in interstate commerce

Section
26-53-138

Exemption for property purchased for use in performance of construction contract — Definition

Section
26-53-139

Exemption for railroad parts, cars, and equipment

Section
26-53-140

Tax levied on sales of prepaid telephone calling cards

Section
26-53-141

Durable medical equipment, mobility enhancing equipment, prosthetic devices, and disposable medical supplies — Definitions

Section
26-53-142

Fire protection equipment and emergency equipment

Section
26-53-143

Wall and floor tile manufacturers

Section
26-53-144

Certain classes of trucks or trailers — Definitions

Section
26-53-145

Food and food ingredients

Section
26-53-146

Exemption for qualified museums — Definitions

Section
26-53-147

Heavy equipment

Section
26-53-148

Natural gas and electricity used by manufacturers — Definition

Section
26-53-149

Partial replacement and repair of certain machinery and equipment — Definitions