Browse Arkansas Code titles and sections
26-52-434. Fire protection equipment and emergency equipment.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-434. Fire protection equipment and emergency equipment.
(a) The gross receipts or gross proceeds derived from a purchase of or a repair to fire protection equipment and emergency equipment to be owned by and exclusively used by a volunteer fire department are exempt from the taxes levied under:
(1) This chapter;
(2) The Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.; and
(3) All other state, local, and county sales and use taxes.
(b) The gross receipts or gross proceeds derived from a purchase of supplies and materials to be used in the construction and maintenance of volunteer fire departments, including improvements and fixtures thereon, and property of any nature appurtenant thereto or used in connection therewith are exempt from the taxes levied under:
(1) This chapter;
(2) The Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.; and
(3) All other state, local, and county sales and use taxes.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-434
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.
Issuing source page ↗
Authority boundary: historical statutory source snapshot not current law.
Open the recorded source website ↗
Record provenance
Stable record: arkansas_code:legal_authorities:26-52-434
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 334700c6856f2a748bff684742b905f3de35523a8bbd139392d872b51cc1f79d
Source location: content.xml paragraph 19653
Stored source content
26-52-434. Fire protection equipment and emergency equipment.
(a) The gross receipts or gross proceeds derived from a purchase of or a repair to fire protection equipment and emergency equipment to be owned by and exclusively used by a volunteer fire department are exempt from the taxes levied under:
(1) This chapter;
(2) The Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.; and
(3) All other state, local, and county sales and use taxes.
(b) The gross receipts or gross proceeds derived from a purchase of supplies and materials to be used in the construction and maintenance of volunteer fire departments, including improvements and fixtures thereon, and property of any nature appurtenant thereto or used in connection therewith are exempt from the taxes levied under:
(1) This chapter;
(2) The Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.; and
(3) All other state, local, and county sales and use taxes.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
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.