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 city and county sales taxes shall not be levied against the repair or refurbishing of telephone instruments which are sent into this state for repair or refurbishing and then shipped back to the state of origin.
Section: Previous 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 26-52-420 26-52-421 26-52-422 26-52-423 26-52-424 26-52-425 NextLast modified: November 15, 2016