(a) The gross receipts or gross proceeds derived from the sale of a dental appliance to or by a dentist, orthodontist, oral surgeon, maxillofacial surgeon, or endodontist are exempt from the gross receipts tax levied by this chapter, and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, ยง 26-53-101 et seq.
(b) As used in this section, "dental appliance" means a dental device that is made for a specific patient, including without limitation a dental implant, orthodontic appliance, retainer, crown, bridge, or denture.
Section: Previous 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 26-52-450 26-52-451 NextLast modified: November 15, 2016