Arkansas Code Title 26, Subtitle 5, Chapter 52, Subchapter 4 - Exemptions
- § 26-52-401 - Various Products and Services.
There is specifically exempted from the tax imposed by this chapter the following: (1) The gross receipts or gross proceeds derived from the sale...
- § 26-52-402 - Certain Machinery and Equipment.
(a) There is specifically exempted from the tax imposed by this chapter the following: (1) (A) Gross receipts or gross proceeds derived from the...
- § 26-52-403 - Farm Equipment and Machinery.
(a) As used in this section: (1) (A) "Farm equipment and machinery" means implements used exclusively and directly in farming. (B) "Farm equipment and...
- § 26-52-404 - Feedstuffs Used for Livestock.
(a) All feedstuffs used in the commercial production of livestock or poultry in this state are exempt from the Arkansas gross receipts tax levied...
- § 26-52-405 - Products Used for Livestock, Poultry, and Agricultural Production.
The gross receipts or gross proceeds derived from sales of the following are exempt from the Arkansas gross receipts tax levied by this chapter:...
- § 26-52-406 - Prescription Drugs and Oxygen.
(a) (1) The gross receipts or gross proceeds derived from the sale, purchase, or use of prescription drugs by licensed pharmacists, hospitals, or physicians...
- § 26-52-407 - Certain Vessels.
The gross receipts and gross proceeds derived from the sale and purchase of vessels, barges, and towboats of at least fifty (50) tons load...
- § 26-52-408 - Certain Bagging, Packaging, or Tying Materials.
The gross receipts or gross proceeds derived from the sale of the following are exempt from the gross receipts tax levied by this chapter,...
- § 26-52-409 - Aircraft Held for Resale and Used for Rental or Charter.
(a) (1) Any person, whether an established business or an individual, engaged in the business of selling aircraft in this state and holding a...
- § 26-52-410 - Motor Vehicles Sold to Political Subdivisions and Schools.
(a) No tax shall be levied or collected upon gross receipts derived from the sale of motor vehicles to municipalities and counties or to...
- § 26-52-411 - Admission Tickets Sold by Municipalities and Counties.
The gross receipts or gross proceeds derived by municipalities and counties of this state from the following are exempt from the excise tax levied...
- § 26-52-412 - Admission Tickets Sold by Schools, Universities, and Colleges.
(a) Gross receipts or gross proceeds from the sale of tickets for admission to athletic events and interscholastic activities at public and private elementary...
- § 26-52-413 - Products Sold to Orphans' or Children's Homes.
All sales to all orphans' homes in this state, or children's homes, which are not operated for profit and whether operated by a church,...
- § 26-52-414 - Products Sold to Humane Societies.
(a) All sales to humane societies which are not operated for profit and are organized under the provisions of § 20-19-101 for the prevention...
- § 26-52-415 - New Automobiles Sold to Blind Veterans.
(a) Gross receipts and gross proceeds derived from the sale of new automobiles to a veteran of the United States Armed Forces who is...
- § 26-52-416 - Electricity Sold to Low-Income Households.
(a) The gross receipts or gross proceeds derived from the sale of the first five hundred kilowatt hours (500 kWh) of electricity per month...
- § 26-52-417 - Motor Fuels Used in Municipal Buses.
(a) The gross receipts or gross proceeds derived from the sale of motor fuel to an owner or operator of a motor bus operated...
- § 26-52-418 - Out-Of-state Telephones Sent to Arkansas for Repairs.
From and after July 1, 1989, the Arkansas gross receipts tax levied by § 26-52-301 et seq. and § 26-52-501 et seq. and all...
- § 26-52-419 - Insulin and Test Strips.
There is hereby exempted from this chapter the gross receipts and gross proceeds derived from the sale of insulin and test strips for testing...
- § 26-52-420 - New Motor Vehicles Purchased by Nonprofit Organizations or With Urban Mass Transit Administration Funds.
Gross receipts or gross proceeds derived from the sale of new motor vehicles which are purchased by nonprofit organizations and used for the performance...
- § 26-52-421 - Nonprofit Food Distribution Agencies.
The gross receipts or gross proceeds derived from the sale of food and food ingredients to nonprofit agencies organized under the Arkansas Nonprofit Corporation...
- § 26-52-422 - Manufacturing Forms.
Forms constructed of plaster, cardboard, fiberglass, natural fibers, synthetic fibers, or composites thereof which determine the physical characteristics of an item of tangible personal...
- § 26-52-423 - Natural Gas Used to Make Glass.
The gross receipts or gross proceeds derived from sales of natural gas used as fuel in the process of manufacturing glass is hereafter exempt...
- § 26-52-424 - Sales to Community Service Clearinghouse, Inc., of Fort Smith.
The gross receipts or gross proceeds derived from sales to the Community Service Clearinghouse, Inc., of Fort Smith are hereafter exempt from: (1) The...
- § 26-52-425 - Substitute Fuel for Manufacturing.
(a) There is specifically exempted from the tax imposed by §§ 26-52-301 and 26-52-302, the gross receipts or gross proceeds derived from the sale...
- § 26-52-426 - Railroad Rolling Stock Manufactured for Use in Interstate Commerce.
(a) The gross receipts or gross proceeds derived from the sale or lease of railroad rolling stock manufactured for use in transporting persons or...
- § 26-52-427 - Property Purchased for Use in Performance of Construction Contract.
(a) A contractor that purchases tangible personal property which becomes a recognizable part of a completed structure or improvement to real property and which...
- § 26-52-428 - Railroad Parts, Cars, and Equipment.
There is specifically exempted from any tax imposed by this chapter, as amended, including, but not limited to, §§ 26-52-301 and 26-52-302, the gross...
- § 26-52-429 - Gas and Energy Produced From Biomass.
(a) (1) The gross receipts or gross proceeds derived from the sale of gas produced from biomass in a facility meeting all of the...
- § 26-52-430 - Charitable Organizations.
(a) The exemptions set forth in this subchapter for a charitable organization shall not extend to sales of new tangible personal property by the...
- § 26-52-431 - Timber Harvesting Machinery, Equipment, and Related Attachments.
(a) The gross receipts or gross proceeds derived from the sale of machinery, new and used equipment, and related attachments that are sold to...
- § 26-52-432 - [Repealed.]
- § 26-52-433 - Durable Medical Equipment, Mobility Enhancing Equipment, Prosthetic Devices, and Disposable Medical Supplies.
(a) (1) Gross receipts or gross proceeds derived from the rental, sale, or repair of durable medical equipment prescribed by a physician, mobility enhancing...
- § 26-52-434 - Fire Protection Equipment and Emergency Equipment.
(a) The gross receipts or gross proceeds derived from a purchase of or a repair to fire protection equipment and emergency equipment to be...
- § 26-52-435 - Wall and Floor Tile Manufacturers.
(a) The gross receipts or gross proceeds derived from sales of electricity and natural gas used in the process of manufacturing wall and floor...
- § 26-52-436 - Certain Classes of Trucks or Trailers.
(a) As used in this section: (1) "Person" means a natural person who resided in this state at the time of purchasing a truck...
- § 26-52-437 - Textbooks and Instructional Materials for Public Schools.
(a) (1) As used in this section, "instructional materials" includes: (A) Traditional books, sheet music, and trade books in printed and bound form; (B)...
- § 26-52-438 - Chlor-Alkali Manufacturing Process.
The gross receipts or gross proceeds derived from the sale of electricity used for the production of chlorine and other chemicals using a chlor-alkali...
- § 26-52-439 - Livestock Reproduction Equipment or Substances.
(a) As used in this section: (1) "Livestock" means any mammal the products of which ordinarily are used for food or human consumption; (2)...
- § 26-52-440 - Exemption for Qualified Museums.
(a) As used in this section: (1) "Exemption certificate" means an exemption certificate issued by the Director of the Department of Finance and Administration...
- § 26-52-441 - Natural Gas and Electricity Used in the Manufacturing of Tires.
(a) The gross receipts or gross proceeds derived from the sale of natural gas and electricity used in the manufacturing of tires in this...
- § 26-52-442 - 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...
- § 26-52-443 - Exemption for American Scent Dog Association.
The gross receipts or gross proceeds from the sale of tangible personal property or a service to the American Scent Dog Association, are exempt...
- § 26-52-444 - Sales Tax Holiday.
(a) As used in this section: (1) "Clothing" means an item of human wearing apparel suitable for general use for which the gross receipts...
- § 26-52-445 - Kegs Used by Wholesale Manufacturer of Beer.
The gross receipts or gross proceeds derived from the sale of a keg that is used to sell beer wholesale by a wholesale manufacturer...
- § 26-52-446 - Grain Drying and Storage Facilities.
(a) As used in this section, "utility" means electricity, liquefied petroleum gas, and natural gas.(b) (1) The gross receipts or gross proceeds derived from...
- § 26-52-447 - Partial Replacement and Repair of Certain Machinery and Equipment.
(a) The taxes levied under §§ 26-52-301 and 26-52-302 on the gross receipts or gross proceeds from the sale of the following are subject...
- § 26-52-448 - Dental Appliances.
(a) The gross receipts or gross proceeds derived from the sale of a dental appliance to or by a dentist, orthodontist, oral surgeon, maxillofacial...
- § 26-52-449 - Nonprofit Blood Donation Organizations.
(a) The gross receipts or gross proceeds from the sale of tangible personal property or a service to a nonprofit blood donation organization are...
- § 26-52-450 - Utilities Used for Qualifying Agricultural Structures and Qualifying Aquaculture and Horticulture Equipment.
(a) As used in this section: (1) "Aquaculture" means the active cultivation of domesticated fish; (2) "Domesticated fish" means fish that are spawned, grown,...
- § 26-52-451 - Sales of Certain Aircraft.
(a) The gross receipts or gross proceeds derived from the sale of an aircraft within the state are exempt from the gross receipts tax...
Last modified: November 15, 2016