There is specifically exempted from any tax imposed by this chapter, as amended, including, but not limited to, ยงยง 26-52-301 and 26-52-302, the gross receipts or gross proceeds derived from the sale of parts and other tangible personal property incorporated into or which ultimately become a part of railroad parts, railroad cars, and equipment brought into the State of Arkansas solely and exclusively for the purpose of being repaired, refurbished, modified, or converted within this state.
Section: Previous 26-52-421 26-52-422 26-52-423 26-52-424 26-52-425 26-52-426 26-52-427 26-52-428 26-52-429 26-52-430 26-52-431 26-52-433 26-52-434 26-52-435 26-52-436 NextLast modified: November 15, 2016