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26-52-407. Certain vessels.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-407. Certain vessels.
The gross receipts and gross proceeds derived from the sale and purchase of vessels, barges, and towboats of at least fifty (50) tons load displacement, and parts and labor used in the repair and construction of them, are exempt from the Arkansas gross receipts tax levied by this chapter.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-407
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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Stable record: arkansas_code:legal_authorities:26-52-407
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 15959305ac7735937be4372865661508808070012cd545865b0d678373f1b462
Source location: content.xml paragraph 19331
Stored source content
26-52-407. Certain vessels.
The gross receipts and gross proceeds derived from the sale and purchase of vessels, barges, and towboats of at least fifty (50) tons load displacement, and parts and labor used in the repair and construction of them, are exempt from the Arkansas gross receipts tax levied by this chapter.
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