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26-52-411. Admission tickets sold by municipalities and counties.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-411. Admission tickets sold by municipalities and counties.
The gross receipts or gross proceeds derived by municipalities and counties of this state from the following are exempt from the excise tax levied by this chapter:
(1) Sale of tickets or admissions to places of amusement or to athletic, entertainment, or recreational events;
(2) Fees for the privilege of having access to or the use of amusement, entertainment, athletic, or recreational facilities; and
(3)(A) Free or complimentary passes, tickets, dues, or fees for access to or the use of amusement, athletic, entertainment, or recreational facilities.
(B) Free or complimentary passes, tickets, dues, or fees described in subdivision (3)(A) of this section are declared to have a value equivalent to the sale price of passes, tickets, dues, or fees of like kind.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-411
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:26-52-411
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: ad0656c9a20e7c7612009042695d1c67aa6ceb47e1f0b090631a9590ab8ce215
Source location: content.xml paragraph 19384
Stored source content
26-52-411. Admission tickets sold by municipalities and counties.
The gross receipts or gross proceeds derived by municipalities and counties of this state from the following are exempt from the excise tax levied by this chapter:
(1) Sale of tickets or admissions to places of amusement or to athletic, entertainment, or recreational events;
(2) Fees for the privilege of having access to or the use of amusement, entertainment, athletic, or recreational facilities; and
(3)(A) Free or complimentary passes, tickets, dues, or fees for access to or the use of amusement, athletic, entertainment, or recreational facilities.
(B) Free or complimentary passes, tickets, dues, or fees described in subdivision (3)(A) of this section are declared to have a value equivalent to the sale price of passes, tickets, dues, or fees of like kind.
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