(a) Gross receipts or gross proceeds from the sale of tickets for admission to athletic events and interscholastic activities at public and private elementary and secondary schools in this state shall be exempt from the provisions of the Arkansas gross receipts tax.
(b) Gross receipts or gross proceeds from the sale of tickets for admission to athletic events at universities and colleges in this state, whether or not supported by public funds, shall be exempt from the provisions of the Arkansas gross receipts tax.
Section: Previous 26-52-405 26-52-406 26-52-407 26-52-408 26-52-409 26-52-410 26-52-411 26-52-412 26-52-413 26-52-414 26-52-415 26-52-416 26-52-417 26-52-418 26-52-419 NextLast modified: November 15, 2016