There are specifically exempted from the taxes levied in this subchapter:
(1) Property or services, the storage, use, distribution, or consumption of which this state is prohibited from taxing under the United States Constitution or laws or the Arkansas Constitution or laws; and
(2) Sales of tangible personal property or services on which the tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., is levied and any tangible personal property or services specifically exempted from taxation by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and legislation enacted subsequent to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.
Section: Previous 26-53-105 26-53-106 26-53-107 26-53-108 26-53-109 26-53-110 26-53-111 26-53-112 26-53-113 26-53-114 26-53-115 26-53-116 26-53-117 26-53-118 26-53-119 NextLast modified: November 15, 2016