Statutes, codes, and regulations
Arkansas Code of 1987
Title 26 - TAXATIONSubtitle 5 - STATE TAXESChapter 53 - COMPENSATING OR USE TAXES
Subchapter 1 - ARKANSAS COMPENSATING TAX ACT OF 1949
Section 26-53-140 - Tax levied on sales of prepaid telephone calling cards

Ark. Code § 26-53-140

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Current with legislation from 2024 Fiscal and Special Sessions.
Section 26-53-140 - Tax levied on sales of prepaid telephone calling cards

Purchases of prepaid telephone calling cards or prepaid authorization numbers and the recharge of prepaid telephone calling cards or prepaid authorization numbers as set out in § 26-52-314 shall be subject to this subchapter and any act supplemental to this subchapter.

Ark. Code § 26-53-140

Acts 1999, No. 1348, § 3.