Arkansas Code

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Subchapter 3 — Imposition of Tax

• Section26-52-301. Tax levied — Definitions.
• Section26-52-302. Additional taxes levied.
• Section26-52-303. Border cities or towns — Tax rate — Exemptions.
• Section26-52-304. Tax levied on sales of computer software and maintenance of computer hardware — Definitions.
• Section26-52-305. Financial institutions.
• Section26-52-306. Sales of alcoholic beverages.
• Section26-52-307. Contractors as consumer users.
• Section26-52-308. Receipts from certain coin-operated machines taxed.
• Section26-52-309. Deduction for bad debts generally.
• Section26-52-310 — 26-52-313. [Repealed.]
• Section26-52-314. Prepaid calling service and prepaid wireless calling service — Definitions.
• Section26-52-315. Telecommunications and related services — Definitions.
• Section26-52-316. Services subject to tax — Definitions.
• Section26-52-317. Food and food ingredients.
• Section26-52-318. Heavy equipment — Definition.
• Section26-52-319. Natural gas and electricity used by manufacturers — Definition.
• Section26-52-320. Portable toilets and associated services.
• Section26-52-321. Fishing guide services.
• Section26-52-322. Withdrawals from stock — Definition.
• Section26-52-323. Application of tax to candy and soft drinks.