Arkansas Code

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Subchapter 1 — Arkansas Compensating Tax Act of 1949

• Section26-53-101. Title.
• Section26-53-102. Definitions.
• Section26-53-103. Administration of subchapter.
• Section26-53-104. Rules — Forms.
• Section26-53-105. Sales and Use Tax Section.
• Section26-53-106. Imposition and rate of tax generally — Presumptions.
• Section26-53-107. Additional taxes levied.
• Section26-53-108. Imposition and rate of tax on certain personal property.
• Section26-53-109. Tax on use, storage, or distribution of computer software — Definitions.
• Section26-53-110. Financial institutions.
• Section26-53-111. Deduction for bad debts.
• Section26-53-112. Exemptions generally.
• Section26-53-113. Exemption for unprocessed crude oil.
• Section26-53-114. Exemption for certain machinery and equipment — Definitions.
• Contents headingArticles of Commerce.
• Section26-53-115. Exemption for certain aircraft and railroad cars, parts, and equipment.
• Section26-53-116. Exemption for sale and purchase of certain vessels.
• Section26-53-117. Exemption for motor fuels used in municipal buses — Penalties for abuse of exemption.
• Section26-53-118. Exemption for modular homes.
• Section26-53-119. Exemption for sale of products for treating livestock and poultry and other commercial agricultural production.
• Section26-53-120. Feedstuffs used for livestock — Definition.
• Section26-53-121. Registration of vendors.
• Section26-53-122. Agents furnished statements of compliance.
• Section26-53-123. Liability for tax.
• Section26-53-124. Collection of tax by vendor — Definition.
• Section26-53-125. Return and payment of tax — Definition.
• Section26-53-126. Tax on new and used motor vehicles, trailers, or semitrailers — Payment and collection.
• Section26-53-127. Refunds to governmental agencies.
• Section26-53-128. Tax — A lien upon property.
• Section26-53-129. Suits for violations of subchapter — Agent for service.
• Section26-53-130. [Repealed.]
• Section26-53-131. Credit for tax paid in another state.
• Section26-53-132. Refund for construction of childcare facility — Definition.
• Section26-53-133. Exemption for manufacturing forms.
• Section26-53-134. Exemption for natural gas used in manufacture of glass.
• Section26-53-135. Exemption for sales to Community Services Clearinghouse, Inc., of Fort Smith.
• Section26-53-136. Exemption for nonprofit food distribution agencies.
• Section26-53-137. Exemption for railroad rolling stock manufactured for use in interstate commerce.
• Section26-53-138. Exemption for property purchased for use in performance of construction contract — Definition.
• Section26-53-139. Exemption for railroad parts, cars, and equipment.
• Section26-53-140. Tax levied on sales of prepaid telephone calling cards.
• Section26-53-141. Durable medical equipment, mobility enhancing equipment, prosthetic devices, and disposable medical supplies — Definitions.
• Section26-53-142. Fire protection equipment and emergency equipment.
• Section26-53-143. Wall and floor tile manufacturers.
• Section26-53-144. Certain classes of trucks or trailers — Definitions.
• Section26-53-145. Food and food ingredients.
• Section26-53-146. Exemption for qualified museums — Definitions.
• Section26-53-147. Heavy equipment.
• Section26-53-148. Natural gas and electricity used by manufacturers — Definition.
• Section26-53-149. Partial replacement and repair of certain machinery and equipment — Definitions.