The gross receipts or gross proceeds derived from the sale of thermal imaging equipment purchased by a county government for use by law enforcement aircraft are exempt from the:
(1) Gross receipts tax levied by this chapter; and
(2) Compensating use tax levied by the Arkansas Compensating Tax Act of 1949, ยง 26-53-101 et seq.
Section: Previous 26-52-435 26-52-436 26-52-437 26-52-438 26-52-439 26-52-440 26-52-441 26-52-442 26-52-443 26-52-444 26-52-445 26-52-446 26-52-447 26-52-448 26-52-449 NextLast modified: November 15, 2016