Arkansas · Statutes
Subchapter 1
50 sections
50 sections
- Ark. Code Ann. § 26-53-101Title
- Ark. Code Ann. § 26-53-102Definitions
- Ark. Code Ann. § 26-53-103Administration of subchapter
- Ark. Code Ann. § 26-53-104Rules - Forms
- Ark. Code Ann. § 26-53-105Sales and Use Tax Section
- Ark. Code Ann. § 26-53-106Imposition and rate of tax generally - Presumptions
- Ark. Code Ann. § 26-53-107Additional taxes levied
- Ark. Code Ann. § 26-53-108Imposition and rate of tax on certain personal property
- Ark. Code Ann. § 26-53-109Tax on use, storage, or distribution of computer software - Definitions
- Ark. Code Ann. § 26-53-110Financial institutions
- Ark. Code Ann. § 26-53-111Deduction for bad debts
- Ark. Code Ann. § 26-53-112Exemptions generally
- Ark. Code Ann. § 26-53-113Exemption for unprocessed crude oil
- Ark. Code Ann. § 26-53-114Exemption for certain machinery and equipment - Definitions
- Ark. Code Ann. § 26-53-115Exemption for certain aircraft and railroad cars, parts, and equipment
- Ark. Code Ann. § 26-53-116Exemption for sale and purchase of certain vessels
- Ark. Code Ann. § 26-53-117Exemption for motor fuels used in municipal buses - Penalties for abuse of exemption
- Ark. Code Ann. § 26-53-118Exemption for modular homes
- Ark. Code Ann. § 26-53-119Exemption for sale of products for treating livestock and poultry and other commercial agricultural production
- Ark. Code Ann. § 26-53-120Feedstuffs used for livestock - Definition
- Ark. Code Ann. § 26-53-121Registration of vendors
- Ark. Code Ann. § 26-53-122Agents furnished statements of compliance
- Ark. Code Ann. § 26-53-123Liability for tax
- Ark. Code Ann. § 26-53-124Collection of tax by vendor - Definition
- Ark. Code Ann. § 26-53-125[Effective Until for tax years beginning on or after January 1, 2024] Return and payment of tax - Definition
- Ark. Code Ann. § 26-53-125-d-1Arkansas Code of 1987 (2024) Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) Chapter 53 - COMPENSATING OR USE TAXES (§§ 26-53-101 — 26-53-303) Subchapter 1 - ARKANSAS COMPENSATING TAX ACT OF 1949 (§§ 26-53-101 — 26-53-150) Section 26-53-125 - [Effective for tax years beginning on or after January 1, 2024] Return and payment of tax - Definition
- Ark. Code Ann. § 26-53-126Tax on new and used motor vehicles, trailers, or semitrailers - Payment and collection
- Ark. Code Ann. § 26-53-127Refunds to governmental agencies
- Ark. Code Ann. § 26-53-128Tax - A lien upon property
- Ark. Code Ann. § 26-53-129Suits for violations of subchapter - Agent for service
- Ark. Code Ann. § 26-53-131Credit for tax paid in another state
- Ark. Code Ann. § 26-53-132Refund for construction of childcare facility - Definition
- Ark. Code Ann. § 26-53-133Exemption for manufacturing forms
- Ark. Code Ann. § 26-53-134Exemption for natural gas used in manufacture of glass
- Ark. Code Ann. § 26-53-135Exemption for sales to Community Services Clearinghouse, Inc., of Fort Smith
- Ark. Code Ann. § 26-53-136Exemption for nonprofit food distribution agencies
- Ark. Code Ann. § 26-53-137Exemption for railroad rolling stock manufactured for use in interstate commerce
- Ark. Code Ann. § 26-53-138Exemption for property purchased for use in performance of construction contract - Definition
- Ark. Code Ann. § 26-53-139Exemption for railroad parts, cars, and equipment
- Ark. Code Ann. § 26-53-140Tax levied on sales of prepaid telephone calling cards
- Ark. Code Ann. § 26-53-141Durable medical equipment, mobility enhancing equipment, prosthetic devices, and disposable medical supplies - Definitions
- Ark. Code Ann. § 26-53-142Fire protection equipment and emergency equipment - Definition
- Ark. Code Ann. § 26-53-143Wall and floor tile manufacturers
- Ark. Code Ann. § 26-53-144Certain classes of trucks or trailers - Definitions
- Ark. Code Ann. § 26-53-145Food and food ingredients
- Ark. Code Ann. § 26-53-146Exemption for qualified museums - Definitions
- Ark. Code Ann. § 26-53-147Heavy equipment
- Ark. Code Ann. § 26-53-148Natural gas electricity, and coal used by manufacturers - Definition
- Ark. Code Ann. § 26-53-149Partial replacement and repair of certain machinery and equipment - Definitions
- Ark. Code Ann. § 26-53-150Special tax rate for certain used motor vehicles, trailers, and semitrailers