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26-52-415. New automobiles sold to blind veterans — Definition.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-415. New automobiles sold to blind veterans — Definition.
(a) Gross receipts and gross proceeds derived from the sale of new automobiles to a veteran of the United States Armed Forces who is blind as the result of a service-connected injury shall be exempt from the Arkansas gross receipts tax.
(b) This exemption shall apply only to those persons who furnish the Department of Finance and Administration a statement from the United States Department of Veterans Affairs certifying that the individual is a veteran of the United States Armed Forces and has been blinded as the result of a service-connected injury. This statement shall be supplied to the Department of Finance and Administration upon application for a vehicle license.
(c) The exemption allowed by this section shall be available only on the gross receipts or gross proceeds derived from the sale of one (1) new automobile every two (2) years to a veteran who complies with the requirements of this section.
(d) As used in this section, “automobile” means a passenger automobile or pickup truck but does not include trucks with a maximum gross load in excess of three-quarters (¾) of one (1) ton and does not include any trailer.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-415
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:26-52-415
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: b7ed03bd79648d02ed3277d56d52690d52839c9a14bd793e9407245380f3edc5
Source location: content.xml paragraph 19413
Stored source content
26-52-415. New automobiles sold to blind veterans — Definition.
(a) Gross receipts and gross proceeds derived from the sale of new automobiles to a veteran of the United States Armed Forces who is blind as the result of a service-connected injury shall be exempt from the Arkansas gross receipts tax.
(b) This exemption shall apply only to those persons who furnish the Department of Finance and Administration a statement from the United States Department of Veterans Affairs certifying that the individual is a veteran of the United States Armed Forces and has been blinded as the result of a service-connected injury. This statement shall be supplied to the Department of Finance and Administration upon application for a vehicle license.
(c) The exemption allowed by this section shall be available only on the gross receipts or gross proceeds derived from the sale of one (1) new automobile every two (2) years to a veteran who complies with the requirements of this section.
(d) As used in this section, “automobile” means a passenger automobile or pickup truck but does not include trucks with a maximum gross load in excess of three-quarters (¾) of one (1) ton and does not include any trailer.
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