(a) The gross receipts or gross proceeds derived from a purchase of or 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) The Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.;
(2) This subchapter; 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) The Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.;
(2) This subchapter; and
(3) All other state, local, and county sales and use taxes.
Section: Previous 26-53-135 26-53-136 26-53-137 26-53-138 26-53-139 26-53-140 26-53-141 26-53-142 26-53-143 26-53-144 26-53-145 26-53-146 26-53-147 26-53-148 26-53-149 NextLast modified: November 15, 2016