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26-53-116. Exemption for sale and purchase of certain vessels.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-53-116. Exemption for sale and purchase of certain vessels.
The gross receipts and gross proceeds derived from the sale and purchase of vessels, barges, and towboats of at least a fifty-ton load displacement and parts and labor used in the repair and construction of them are exempt from the state compensating tax levied by this subchapter.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-53-116
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:26-53-116
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: bdc8ef1d97616e295ee2a7683223fab6f1e21f153b84b5d3fb2c87ee31379969
Source location: content.xml paragraph 21600
Stored source content
26-53-116. Exemption for sale and purchase of certain vessels.
The gross receipts and gross proceeds derived from the sale and purchase of vessels, barges, and towboats of at least a fifty-ton load displacement and parts and labor used in the repair and construction of them are exempt from the state compensating tax levied by this subchapter.
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