Subchapter 1 - ARKANSAS COMPENSATING TAX ACT OF 1949
- Section 26-53-101 - Title
- Section 26-53-102 - Definitions
- Section 26-53-103 - Administration of subchapter
- Section 26-53-104 - Rules - Forms
- Section 26-53-105 - Sales and Use Tax Section
- Section 26-53-106 - Imposition and rate of tax generally - Presumptions
- Section 26-53-107 - Additional taxes levied
- Section 26-53-108 - Imposition and rate of tax on certain personal property
- Section 26-53-109 - Tax on use, storage, or distribution of computer software - Definitions
- Section 26-53-110 - Financial institutions
- Section 26-53-111 - Deduction for bad debts
- Section 26-53-112 - Exemptions generally
- Section 26-53-113 - Exemption for unprocessed crude oil
- Section 26-53-114 - Exemption for certain machinery and equipment - Definitions
- Section 26-53-115 - Exemption for certain aircraft and railroad cars, parts, and equipment
- Section 26-53-116 - Exemption for sale and purchase of certain vessels
- Section 26-53-117 - Exemption for motor fuels used in municipal buses - Penalties for abuse of exemption
- Section 26-53-118 - Exemption for modular homes
- Section 26-53-119 - Exemption for sale of products for treating livestock and poultry and other commercial agricultural production
- Section 26-53-120 - Feedstuffs used for livestock - Definition
- Section 26-53-121 - Registration of vendors
- Section 26-53-122 - Agents furnished statements of compliance
- Section 26-53-123 - Liability for tax
- Section 26-53-124 - Collection of tax by vendor - Definition
- Section 26-53-125 - [Effective Until for tax years beginning on or after January 1, 2024] Return and payment of tax - Definition
- Section 26-53-125 - [Effective for tax years beginning on or after January 1, 2024] Return and payment of tax - Definition
- Section 26-53-126 - Tax on new and used motor vehicles, trailers, or semitrailers - Payment and collection
- Section 26-53-127 - Refunds to governmental agencies
- Section 26-53-128 - Tax - A lien upon property
- Section 26-53-129 - Suits for violations of subchapter - Agent for service
- Section 26-53-130 - [Repealed]
- Section 26-53-131 - Credit for tax paid in another state
- Section 26-53-132 - Refund for construction of childcare facility - Definition
- Section 26-53-133 - Exemption for manufacturing forms
- Section 26-53-134 - Exemption for natural gas used in manufacture of glass
- Section 26-53-135 - Exemption for sales to Community Services Clearinghouse, Inc., of Fort Smith
- Section 26-53-136 - Exemption for nonprofit food distribution agencies
- Section 26-53-137 - Exemption for railroad rolling stock manufactured for use in interstate commerce
- Section 26-53-138 - Exemption for property purchased for use in performance of construction contract - Definition
- Section 26-53-139 - Exemption for railroad parts, cars, and equipment
- Section 26-53-140 - Tax levied on sales of prepaid telephone calling cards
- Section 26-53-141 - Durable medical equipment, mobility enhancing equipment, prosthetic devices, and disposable medical supplies - Definitions
- Section 26-53-142 - Fire protection equipment and emergency equipment - Definition
- Section 26-53-143 - Wall and floor tile manufacturers
- Section 26-53-144 - Certain classes of trucks or trailers - Definitions
- Section 26-53-145 - Food and food ingredients
- Section 26-53-146 - Exemption for qualified museums - Definitions
- Section 26-53-147 - Heavy equipment
- Section 26-53-148 - Natural gas electricity, and coal used by manufacturers - Definition
- Section 26-53-149 - Partial replacement and repair of certain machinery and equipment - Definitions
- Section 26-53-150 - Special tax rate for certain used motor vehicles, trailers, and semitrailers