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26-53-142. Fire protection equipment and emergency equipment.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-53-142. Fire protection equipment and emergency equipment.
(a) The gross receipts or gross proceeds derived from a purchase of or 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) The Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.;
(2) This subchapter; 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) The Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.;
(2) This subchapter; and
(3) All other state, local, and county sales and use taxes.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-53-142
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:26-53-142
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 1fe55af1749f6db8035de81865e7f8e1f36fcac48d32200322b168295572714c
Source location: content.xml paragraph 21994
Stored source content
26-53-142. Fire protection equipment and emergency equipment.
(a) The gross receipts or gross proceeds derived from a purchase of or 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) The Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.;
(2) This subchapter; 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) The Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.;
(2) This subchapter; and
(3) All other state, local, and county sales and use taxes.
Cross-references
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-101. Title.
This chapter shall be known and cited as the “Arkansas Gross Receipts Act of 1941”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-101
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 26-52-101. This identifies an authority to review, not proof of applicability.