Thermal imaging equipment

The gross receipts or gross proceeds derived from the sale of thermal imaging equipment purchased by a county government for use by law enforcement aircraft are exempt from the: (1) Gross receipts tax levied by this chapter; and (2) Compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. Acts 2009, No. 767, § 1. The gross receipts or gross proceeds derived from the sale of thermal imaging equipment purchased by a county government for use by law enforcement aircraft are exempt from the: (1) Gross receipts tax levied by this chapter; and (2) Compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. Acts 2009, No. 767, § 1.