(a) The gross receipts or gross proceeds derived from a purchase of or a repair to fire protection equipment and emergency equipment to be owned by and exclusively used by a volunteer fire department are exempt from the taxes levied under:
(1) This chapter;
(2) The Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.; and
(3) All other state, local, and county sales and use taxes.
(b) The gross receipts or gross proceeds derived from a purchase of supplies and materials to be used in the construction and maintenance of volunteer fire departments, including improvements and fixtures thereon, and property of any nature appurtenant thereto or used in connection therewith are exempt from the taxes levied under:
(1) This chapter;
(2) The Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.; and
(3) All other state, local, and county sales and use taxes.
Section: Previous 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 26-52-437 26-52-438 26-52-439 26-52-440 26-52-441 NextLast modified: November 15, 2016