Browse Arkansas Code titles and sections
26-52-410. Motor vehicles sold to political subdivisions and schools.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-410. Motor vehicles sold to political subdivisions and schools.
(a) No tax shall be levied or collected upon gross receipts derived from the sale of motor vehicles to municipalities and counties or to state-supported colleges and universities or to public school districts in this state.
(b) No tax shall be levied or collected upon the gross receipts derived from the sale of school buses to school districts of Arkansas.
(c) No tax shall be levied or collected upon the gross receipts derived from the sale of school buses if at the time of sale the school bus purchaser has contracted with an Arkansas school district to provide school bus service for the school district, the school buses purchased are used exclusively in providing such service, and the obligation to pay any taxes related to the school buses is contractually assumed by the school district. This exemption shall apply only to school buses which are equipped in accordance with § 6-19-117(a)-(d).
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-410
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:26-52-410
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 82d7ef67d0332492cca1816a7ce4c9a649ee4e17d9dd2b2aa8d6df927ec089b4
Source location: content.xml paragraph 19377
Stored source content
26-52-410. Motor vehicles sold to political subdivisions and schools.
(a) No tax shall be levied or collected upon gross receipts derived from the sale of motor vehicles to municipalities and counties or to state-supported colleges and universities or to public school districts in this state.
(b) No tax shall be levied or collected upon the gross receipts derived from the sale of school buses to school districts of Arkansas.
(c) No tax shall be levied or collected upon the gross receipts derived from the sale of school buses if at the time of sale the school bus purchaser has contracted with an Arkansas school district to provide school bus service for the school district, the school buses purchased are used exclusively in providing such service, and the obligation to pay any taxes related to the school buses is contractually assumed by the school district. This exemption shall apply only to school buses which are equipped in accordance with § 6-19-117(a)-(d).
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Arkansas Code — all titles (historical 2020) · legal_authorities
6-19-117. School bus safety equipment — Definition.
(a) As used in this section, “school bus” means:
(1) A motor vehicle designed to carry ten (10) or more passengers that is:
(A) Owned by a public or a governmental agency or a private school and operated for the transportation of students to or from school or school-sponsored activities; or
(B) Privately owned and operated for compensation for the transportation of students to or from school or school-sponsored activities; and
(2) A motor vehicle designed to carry more than twenty-five (25) passengers is exempt from this section if the motor vehicle is:
(A) Owned by a public or a governmental agency or a private school and operated for the transportation of students to or from school-sponsored activities but not used to transport students on any scheduled school bus route; or
(B) Privately owned and operated for compensation under contract to a school district and used for the transportation of students to or from school-sponsored activities.
(b)(1) Any new school bus whose function involves the loading or discharging of students as passengers shall be equipped with a flashing white strobe light in order to provide greater visibility to drivers in approaching vehicles.
(2) The strobe light shall be in addition to those flasher lights required under § 27-51-1002.
(c) Any new school bus whose function involves the loading or discharging of students as passengers on a regular route shall be equipped with an electric, air, or hydraulic-operated crossing gate in order to prevent a student from crossing in front of the bus in such a way that the school bus driver is unlikely to see him or her.
(d) On and after July 1, 1997, all other school buses shall be retrofitted with a flashing white strobe light a
Source: Arkansas Code — historical release 78 (November 6, 2020) · 6-19-117
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 6-19-117. This identifies an authority to review, not proof of applicability.