Browse Arkansas Code titles and sections
26-52-420. New motor vehicles purchased by nonprofit organizations or with Federal Transit Administration funds.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-420. New motor vehicles purchased by nonprofit organizations or with Federal Transit Administration funds.
Gross receipts or gross proceeds derived from the sale of new motor vehicles that are purchased by nonprofit organizations and used for the performance of contracts with the Department of Human Services or new motor vehicles purchased with Federal Transit Administration funds are exempt from the taxes levied under this chapter, the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and all other state and local sales and use taxes, if the new motor vehicles:
(1) Meet or exceed the state specifications for that class of vehicles as prescribed in the state purchasing law and rules; and
(2) Are used for transportation under the Department of Human Services' programs for the aging, individuals with disabilities, individuals with mental illness, and children and family services.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-420
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:26-52-420
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 87ae6b74505993a003e42eb88f031142faa01a423a7e810575085b06a400b17a
Source location: content.xml paragraph 19470
Stored source content
26-52-420. New motor vehicles purchased by nonprofit organizations or with Federal Transit Administration funds.
Gross receipts or gross proceeds derived from the sale of new motor vehicles that are purchased by nonprofit organizations and used for the performance of contracts with the Department of Human Services or new motor vehicles purchased with Federal Transit Administration funds are exempt from the taxes levied under this chapter, the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and all other state and local sales and use taxes, if the new motor vehicles:
(1) Meet or exceed the state specifications for that class of vehicles as prescribed in the state purchasing law and rules; and
(2) Are used for transportation under the Department of Human Services' programs for the aging, individuals with disabilities, individuals with mental illness, and children and family services.
Cross-references
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-53-101. Title.
The title of this subchapter shall be cited as the “Arkansas Compensating Tax Act of 1949”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-53-101
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 26-53-101. This identifies an authority to review, not proof of applicability.