Arkansas Code Title 26, Subtitle 5, Chapter 53, Subchapter 2 - Contractors

• § 26-53-201 - Definition.
  As used in this subchapter, "contractors" means consumers of all tangible personal property used or consumed in the performance of a contract in this...
• § 26-53-202 - Subchapter Cumulative.
  The provisions of this subchapter shall be cumulative to the provisions of the Arkansas Compensating Tax Act, § 26-53-101 et seq.
• § 26-53-203 - Tangible Personal Property Procured From Outside State for Use by Contractors.
  (a) (1) All tangible personal property which is procured from without this state for use, storage, distribution, or consumption including machinery, equipment, repair or...
• § 26-53-204 -- 26-53-206 - [Repealed.]

Last modified: November 15, 2016