Exemptions

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

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Section
26-52-401

Various products and services — Definitions

Section
26-52-402

Certain machinery and equipment — Definitions

Section
26-52-403

Farm equipment and machinery — Definitions

Section
26-52-404

Feedstuffs used for livestock — Definition

Section
26-52-405

Products used for livestock, poultry, and agricultural production

Section
26-52-406

Prescription drugs and oxygen

Section
26-52-407

Certain vessels

Section
26-52-408

Certain bagging, packaging, or tying materials — Definitions

Section
26-52-409

Aircraft held for resale and used for rental or charter

Section
26-52-410

Motor vehicles sold to political subdivisions and schools

Section
26-52-411

Admission tickets sold by municipalities and counties

Section
26-52-412

Admission tickets sold by schools, universities, and colleges

Section
26-52-413

Products sold to orphans' or children's homes

Section
26-52-414

Products sold to humane societies

Section
26-52-415

New automobiles sold to blind veterans — Definition

Section
26-52-416

Electricity sold to low-income households — Definitions

Section
26-52-417

Motor fuels used in municipal buses

Section
26-52-418

Out-of-state telephones sent to Arkansas for repairs

Section
26-52-419

Insulin and test strips

Section
26-52-420

New motor vehicles purchased by nonprofit organizations or with Federal Transit Administration funds

Section
26-52-421

Nonprofit food distribution agencies

Section
26-52-422

Manufacturing forms

Section
26-52-423

Natural gas used to make glass

Section
26-52-424

Sales to Community Services Clearinghouse, Inc., of Fort Smith

Section
26-52-425

Substitute fuel for manufacturing — Definitions

Section
26-52-426

Railroad rolling stock manufactured for use in interstate commerce — Definition

Section
26-52-427

Property purchased for use in performance of construction contract — Definition

Section
26-52-428

Railroad parts, cars, and equipment

Section
26-52-429

Gas and energy produced from biomass — Definition

Section
26-52-430

Charitable organizations

Section
26-52-431

Timber harvesting machinery, equipment, and related attachments — Definitions

Section
26-52-433

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

Section
26-52-434

Fire protection equipment and emergency equipment

Section
26-52-435

Wall and floor tile manufacturers

Section
26-52-436

Certain classes of trucks or trailers — Definitions

Section
26-52-437

Textbooks and instructional materials for public schools — Definition

Section
26-52-438

Chlor-alkali manufacturing process

Section
26-52-439

Livestock reproduction equipment or substances — Definitions

Section
26-52-440

Exemption for qualified museums — Definitions

Section
26-52-441

Natural gas and electricity used in the manufacturing of tires — Definitions

Section
26-52-442

Thermal imaging equipment

Section
26-52-443

Exemption for American Scent Dog Association, Inc

Section
26-52-444

Sales tax holiday — Definitions

Section
26-52-445

Kegs used by wholesale manufacturer of beer

Section
26-52-446

Grain drying and storage facilities — Definition

Section
26-52-447

Partial replacement and repair of certain machinery and equipment — Definitions

Section
26-52-448

Dental appliances — Definition

Section
26-52-449

Nonprofit blood donation organizations — Definition

Section
26-52-450

Utilities used for qualifying agricultural structures and qualifying aquaculture and horticulture equipment — Definitions

Section
26-52-451

Sales of certain aircraft — Definition

Section
26-52-452

Washer-extractor used by fire department