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12-63-406. Canteen — Inventory and sales — Tax exemption.
Arkansas Code — all titles (historical 2020) · legal_authorities
12-63-406. Canteen — Inventory and sales — Tax exemption.
(a) The Adjutant General, acting for and on behalf of the Arkansas National Guard, shall have authority to purchase normally regarded canteen inventory items, subject to the limitations prescribed in § 12-63-404.
(b) The sale of items shall be made only to:
(1) Active and retired members of the Army National Guard and Air National Guard;
(2) Active, retired, and reserve members of the United States Armed Forces;
(3) United States Department of Defense employees;
(4) Full-time employees of the Department of the Military;
(5) Students attending training programs at Camp Joseph T. Robinson or Fort Chaffee;
(6) Contractors and their employees performing work pursuant to a contract with the United States or the State of Arkansas on Camp Joseph T. Robinson or Fort Chaffee;
(7) Employees of tenant government agencies located on Camp Joseph T. Robinson or Fort Chaffee; and
(8) Dependents of the persons in subdivisions (b)(1)-(7) of this section who hold identification cards evidencing their status, as may be found acceptable to the Adjutant General.
(c) The items sold shall be exempt from the imposition of any taxes levied by the State of Arkansas or by any political subdivision thereof.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 12-63-406
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:12-63-406
Source file: gov.ar.code.title.12.odt
Pages: Not recorded – Not recorded
Passage SHA-256: b70f3a7bc2e0458880b2f92943b207d37d328a3706818afda2cf322c9d3e7053
Source location: content.xml paragraph 18271
Stored source content
12-63-406. Canteen — Inventory and sales — Tax exemption.
(a) The Adjutant General, acting for and on behalf of the Arkansas National Guard, shall have authority to purchase normally regarded canteen inventory items, subject to the limitations prescribed in § 12-63-404.
(b) The sale of items shall be made only to:
(1) Active and retired members of the Army National Guard and Air National Guard;
(2) Active, retired, and reserve members of the United States Armed Forces;
(3) United States Department of Defense employees;
(4) Full-time employees of the Department of the Military;
(5) Students attending training programs at Camp Joseph T. Robinson or Fort Chaffee;
(6) Contractors and their employees performing work pursuant to a contract with the United States or the State of Arkansas on Camp Joseph T. Robinson or Fort Chaffee;
(7) Employees of tenant government agencies located on Camp Joseph T. Robinson or Fort Chaffee; and
(8) Dependents of the persons in subdivisions (b)(1)-(7) of this section who hold identification cards evidencing their status, as may be found acceptable to the Adjutant General.
(c) The items sold shall be exempt from the imposition of any taxes levied by the State of Arkansas or by any political subdivision thereof.
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Arkansas Code — all titles (historical 2020) · legal_authorities
12-63-404. Canteen — Establishment and operations.
(a) The Adjutant General, as custodian of military properties and military reservations, is authorized to institute and operate military-type canteens and exchanges similar to those operated by armed forces of the United States on any military reservation, and he or she shall have authority to designate suitable buildings and lands located on a military reservation for such purposes.
(b)(1) Except as otherwise provided in subdivision (b)(2) of this section, every military-type canteen established or operated pursuant to the authority granted under this section shall be subject to similar procedures, policies, limitations, and restrictions governing such canteens and exchanges of the Army and Air Force Exchange Service, as the Adjutant General may deem advisable, necessary, or expedient.
(2)(A) Military canteens and exchanges established or operated pursuant to the authority granted under this section shall not sell, trade, exchange, market, or vend automobiles, household appliances, furniture, building products, motorcycles, and bicycles.
(B) Military canteens and exchanges may contract with one (1) or more automobile rental agencies to provide leased or rented vehicles for use by uniformed service members, trainees, and other temporary residents of military reservations.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 12-63-404
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 12-63-404. This identifies an authority to review, not proof of applicability.