Title 26 — Taxation
51 chapters · 1,912 sections in this title.
Ark. Code Ann. § 26-52-418 Out-of-state telephones sent to Arkansas for repairs
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From and after July 1, 1989, the Arkansas gross receipts tax levied by § 26-52-301 et seq. and § 26-52-501 et seq. and all city and county sales taxes shall not be levied against the repair or refurbishing of telephone instruments which are sent into this state for repair or refu…
Ark. Code Ann. § 26-52-419 Insulin and test strips
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There is hereby exempted from this chapter the gross receipts and gross proceeds derived from the sale of insulin and test strips for testing blood sugar levels in human beings.
Ark. Code Ann. § 26-52-420 New motor vehicles purchased by nonprofit organizations or with Federal Transit Administration funds
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(1) Gross receipts or gross proceeds derived from the sale of new motor vehicles that are purchased by nonprofit organizations and used for the performance of contracts with the Department of Human Services or new motor vehicles purchased with Federal Transit Administration funds…
Ark. Code Ann. § 26-52-421 Nonprofit food distribution agencies
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The gross receipts or gross proceeds derived from the sale of food and food ingredients to nonprofit agencies organized under the Arkansas Nonprofit Corporation Act, § 4-28-201 et seq., for free distribution to the poor and needy shall be exempt from the Arkansas gross receipts t…
Ark. Code Ann. § 26-52-422 Manufacturing forms
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Forms constructed of plaster, cardboard, fiberglass, natural fibers, synthetic fibers, or composites thereof which determine the physical characteristics of an item of tangible personal property and which are destroyed or consumed during the manufacture of the item for which the …
Ark. Code Ann. § 26-52-423 Natural gas used to make glass
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(1) The gross receipts or gross proceeds derived from sales of natural gas used as fuel in the process of manufacturing glass is hereafter exempt from: (1) The Arkansas gross receipts tax levied by §§ 26-52-301 and 26-52-302;(2) The Arkansas compensating use tax levied by §§ 26-5…
Ark. Code Ann. § 26-52-424 Sales to Community Services Clearinghouse, Inc., of Fort Smith
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(1) The gross receipts or gross proceeds derived from sales to the Community Services Clearinghouse, Inc., of Fort Smith are hereafter exempt from:(1) The Arkansas gross receipts tax levied by §§ 26-52-301, 26-52-302, and 26-63-402;(2) The Arkansas compensating use tax levied by …
Ark. Code Ann. § 26-52-425 Substitute fuel for manufacturing — Definitions
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(a) There is specifically exempted from the tax imposed by §§ 26-52-301 and 26-52-302, the gross receipts or gross proceeds derived from the sale of substitute fuel used in producing, manufacturing, fabricating, assembling, processing, finishing, or packaging of articles of comme…
Ark. Code Ann. § 26-52-426 Railroad rolling stock manufactured for use in interstate commerce — Definition
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(a) The gross receipts or gross proceeds derived from the sale or lease of railroad rolling stock manufactured for use in transporting persons or property in interstate commerce is exempt from the gross receipts tax levied by this chapter. (b) (1) As used in this section, “railro…
Ark. Code Ann. § 26-52-427 Property purchased for use in performance of construction contract — Definition
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(a) A contractor that purchases tangible personal property which becomes a recognizable part of a completed structure or improvement to real property and which is purchased for use or consumption in the performance of construction contracts shall be entitled to a rebate on any ad…
Ark. Code Ann. § 26-52-428 Railroad parts, cars, and equipment
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There is specifically exempted from any tax imposed by this chapter, as amended, including, but not limited to, §§ 26-52-301 and 26-52-302, the gross receipts or gross proceeds derived from the sale of parts and other tangible personal property incorporated into or which ultimate…
Ark. Code Ann. § 26-52-429 Gas and energy produced from biomass — Definition
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(a) (1) The gross receipts or gross proceeds derived from the sale of gas produced from biomass in a facility meeting all of the eligibility requirements for the credit allowed under 26 U.S.C. § 45K, as in effect on December 31, 1996, and sold to an entity for the purpose of gene…
Ark. Code Ann. § 26-52-430 Charitable organizations
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(a) The exemptions stated in this subchapter for a charitable organization shall not extend to sales of new tangible personal property, specified digital products, or a digital code by the charitable organization if the sales compete with sales by for-profit businesses. (b) A sal…
Ark. Code Ann. § 26-52-431 Timber harvesting machinery, equipment, and related attachments — Definitions
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(a) The gross receipts or gross proceeds derived from the sale of machinery, new and used equipment, and related attachments that are sold to or used by a person engaged primarily in the harvesting of timber are exempt from the taxes levied by this chapter and the Arkansas Compen…
Ark. Code Ann. § 26-52-432 [Repealed.]
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A.C.A. § 26-52-432Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 26-52-433 Durable medical equipment, mobility enhancing equipment, prosthetic devices, and disposable medical supplies — Definitions
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(a) (1) Gross receipts or gross proceeds derived from the rental, sale, or repair of durable medical equipment prescribed by a physician, mobility enhancing equipment prescribed by a physician, a prosthetic device prescribed by a physician, and disposable medical supplies prescri…
Ark. Code Ann. § 26-52-434 Fire protection equipment and emergency equipment — Definition
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(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 Compens…
Ark. Code Ann. § 26-52-435 Wall and floor tile manufacturers
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(a) The gross receipts or gross proceeds derived from sales of electricity and natural gas used in the process of manufacturing wall and floor tile by manufacturers of tile classified in Standard Industrial Classification 3253 are exempt from:(1) The Arkansas gross receipts tax l…
Ark. Code Ann. § 26-52-436 Certain classes of trucks or trailers — Definitions
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(a) As used in this section:(1) “Person” means a natural person who resided in this state at the time of purchasing a truck tractor or semitrailer in this state;(2) “Semitrailer” means every vehicle with or without motive power, including a pole trailer, drawn by a truck tractor …
Ark. Code Ann. § 26-52-437 Textbooks and instructional materials for public schools — Definition
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(a) (1) As used in this section, “instructional materials” includes:(A) Traditional books, sheet music, and trade books in printed and bound form;(B) Activity-oriented educational programs that may include manipulatives;(C) Hand-held calculators;(D) Technology-based educational m…
Ark. Code Ann. § 26-52-438 Chlor-alkali manufacturing process
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The gross receipts or gross proceeds derived from the sale of electricity used for the production of chlorine and other chemicals using a chlor-alkali manufacturing process are exempt from the gross receipts tax levied by this chapter.
Ark. Code Ann. § 26-52-439 Livestock reproduction equipment or substances — Definitions
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(a) As used in this section:(1) “Livestock” means any mammal the products of which ordinarily are used for food or human consumption;(2) “Livestock reproduction equipment” means any of the following used in the reproduction of livestock:(A) Nitrogen;(B) Nitrogen tanks; or(C) Any …
Ark. Code Ann. § 26-52-440 Exemption for qualified museums — Definitions
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(a) As used in this section:(1) “Exemption certificate” means an exemption certificate issued by the Secretary of the Department of Finance and Administration under subdivision (d)(1) of this section;(2) “Nonprofit organization” means any organization described in 26 U.S.C. § 501…
Ark. Code Ann. § 26-52-441 Natural gas and electricity used in the manufacturing of tires — Definitions
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(a) The gross receipts or gross proceeds derived from the sale of natural gas and electricity used in the manufacturing of tires in this state are exempt from the:(1) Gross receipts tax levied by this chapter; and(2) Compensating use tax levied by the Arkansas Compensating Tax Ac…
Ark. Code Ann. § 26-52-442 Thermal imaging equipment
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(1) 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 C…
Ark. Code Ann. § 26-52-443 Exemption for American Scent Dog Association, Inc
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The gross receipts or gross proceeds from the sale of tangible personal property, specified digital products, a digital code, or a service to the American Scent Dog Association, Inc., are exempt from the gross receipts tax levied by this chapter and the compensating use tax levie…
Ark. Code Ann. § 26-52-444 Sales tax holiday — Definitions
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(a) As used in this section:(1) “Clothing” means an item of human wearing apparel suitable for general use for which the gross receipts or gross proceeds paid for the item of clothing is less than one hundred dollars ($100);(2) “Clothing accessory or equipment” means an incidenta…
Ark. Code Ann. § 26-52-445 Kegs used by wholesale manufacturer of beer
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The gross receipts or gross proceeds derived from the sale, lease, or rental of a keg that is used to sell beer at wholesale by a wholesale manufacturer of beer are exempt from the gross receipts tax levied by this chapter and the compensating use tax levied by the Arkansas Compe…
Ark. Code Ann. § 26-52-446 Grain drying and storage facilities — Definition
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(a) As used in this section, “utility” means electricity, liquefied petroleum gas, and natural gas. (b) (1) The gross receipts or gross proceeds derived from the sale of a utility used by a grain drying and storage facility are exempt from the gross receipts tax levied by this ch…
Ark. Code Ann. § 26-52-447 Partial replacement and repair of certain machinery and equipment — Definitions
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(a) The taxes levied under §§ 26-52-301 and 26-52-302 on the gross receipts or gross proceeds from the sale of the following are subject to a refund or exemption as provided in this section:(1) Machinery and equipment purchased to modify, replace, repair, or maintain, either in w…
Ark. Code Ann. § 26-52-448 Dental appliances — Definition
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(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 Ark…
Ark. Code Ann. § 26-52-449 Nonprofit blood donation organizations — Definition
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(a) The gross receipts or gross proceeds from the sale of tangible personal property, specified digital products, a digital code, or a service to a nonprofit blood donation organization are exempt from the gross receipts tax levied by this chapter and the compensating use tax lev…
Ark. Code Ann. § 26-52-450 Utilities used for qualifying agricultural structures and qualifying aquaculture and horticulture equipment — Definitions
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(a) As used in this section:(1) “Aquaculture” means the active cultivation of domesticated fish;(2) “Domesticated fish” means fish that are spawned, grown, managed, harvested, and marketed on an annual, semiannual, biennial, or short-term basis in waters that are confined within …
Ark. Code Ann. § 26-52-451 Sales of certain aircraft
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(a) The gross receipts or gross proceeds derived from the sale of an aircraft within the state are exempt from the gross receipts tax levied under this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., if the aircraft i…
Ark. Code Ann. § 26-52-452 Washer-extractor used by fire department
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The gross receipts or gross proceeds derived from the sale of a washer-extractor required under § 14-284-412 to a fire department or intergovernmental council of a county are exempt from the gross receipts tax levied by this chapter and the compensating use tax levied by the Arka…
Ark. Code Ann. § 26-52-453 Water used in poultry farming — Definition
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(a) As used in this section, “poultry farm” means a facility used for the commercial production of poultry, including without limitation a broiler or turkey grow-out house, laying house, hatching unit, nursery unit, and breeding house. (b) (1) The gross receipts or gross proceeds…
Ark. Code Ann. § 26-52-454 Coins, currency, and bullion — Definitions
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(a) As used in this section:(1) “Bullion” means a bar, ingot, or coin:(A) Manufactured in whole or in part of gold, silver, platinum, or palladium;(B) That was or is used solely as a medium of exchange, security, or commodity by any state, the United States Government, or a forei…
Ark. Code Ann. § 26-52-455 Mortality composting device — Definition
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(a) (1) As used in this section, “mortality composting device” means a device that:(A) Is designed for the purposes of the biological decomposition and stabilization of organic matter under controlled aerobic conditions; and(B) Confines the composting materials to a container or …
Ark. Code Ann. § 26-52-456 Data centers — Definitions
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(a) As used in this section:(1) “Data center equipment” means computer equipment, software, and related equipment and services purchased or leased either for immediate use or stored for future use in this state for the processing, storage, retrieval, or communication of data, inc…
Ark. Code Ann. § 26-52-457 Sales to qualified nonprofit organization — Definition
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(a) As used in this section, “qualified nonprofit organization” means an organization described in 26 U.S.C. § 501(c)(3), as it existed on January 1, 2025, that:(1) Has an annual operating budget of less than two hundred thousand dollars ($200,000); and(2) Performs charitable com…
Ark. Code Ann. § 26-52-458 Food and food ingredients — Definitions. [Effective January 1, 2026.]
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(a) As used in this section:(1) “Food” and “food ingredients” mean the same as defined in § 26-52-103 except that “food” and “food ingredients” do not include prepared food; and(2) “Prepared food” means the same as defined in § 26-52-103 except that “prepared food” does not inclu…
Ark. Code Ann. § 26-52-459 Lithium resources development — Definitions
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(a) As used in this section:(1) “Direct compensation” means wages, salaries, bonuses, and commissions;(2) “Eligible facility costs” means expenditures for the development, acquisition, construction, expansion, renovation, refurbishment, maintenance, and operation of a qualified f…
Ark. Code Ann. § 26-52-501 Preparation of returns — Payment of tax
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(a) (1) The tax levied under this chapter shall be due and payable on the first day of each month, except as provided in this subchapter, by any person liable for the payment of any tax due under this chapter.(2) When a taxpayer becomes liable to file a report with the Secretary …
Ark. Code Ann. § 26-52-502 Tax return on basis of cash actually received
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(a) Any person taxable under this chapter doing business wholly or partly on a credit basis may make application to the Secretary of the Department of Finance and Administration for permission to prepare his or her returns on the basis of cash actually received. (b) The applicati…
Ark. Code Ann. § 26-52-503 Discount for early payment
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(a) At the time of transmitting the returns required under this chapter to the Secretary of the Department of Finance and Administration, the taxpayer shall remit with the returns to the secretary ninety-eight percent (98%) of the state tax due under this chapter and ninety-eight…
Ark. Code Ann. § 26-52-504 [Repealed.]
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A.C.A. § 26-52-504Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 26-52-505 Sales of aircraft
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(a) Every person selling new or used aircraft in this state, whether from an established business, under a dealership, as a flying service, or as a private individual, shall obtain and hold a permit as provided in § 26-52-202 and shall make a monthly report and remittance to the …
Ark. Code Ann. § 26-52-506 Taxable labor performed for retailer — Collection of tax
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(a) One performing taxable labor for another person who holds a retailer's permit shall not be required to collect and remit sales tax on the labor when the labor is to be charged to, and the sales tax collected from, the ultimate consumer. (b) The intent of this section is that …
Ark. Code Ann. § 26-52-507 Florists transmitting orders
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(a) (a) The gross receipts tax levied by this state shall be due and collected by a florist who transmits an order by telegraph, telephone, or other means of communication for flowers, floral arrangements, potted plants, or any other article common to the florist business for del…
Ark. Code Ann. § 26-52-508 Collection of tax by sellers or admissions collectors
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(a) The tax levied by this chapter shall be paid to the Secretary of the Department of Finance and Administration by:(1) The seller of tangible personal property, specified digital products, or a digital code;(2) The seller or collector of admissions to places of amusement, recre…