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- Ark. Code Ann. § 26-52-430 · Charitable organizations
- Ark. Code Ann. § 26-52-431 · Timber harvesting machinery, equipment, and related attachments - Definitions
- Ark. Code Ann. § 26-52-433 · Durable medical equipment, mobility enhancing equipment, prosthetic devices, and disposable medical supplies - Definitions
- Ark. Code Ann. § 26-52-434 · Fire protection equipment and emergency equipment - Definition
- Ark. Code Ann. § 26-52-435 · Wall and floor tile manufacturers
- Ark. Code Ann. § 26-52-436 · Certain classes of trucks or trailers - Definitions
- Ark. Code Ann. § 26-52-437 · Textbooks and instructional materials for public schools - Definition
- Ark. Code Ann. § 26-52-438 · Chlor-alkali manufacturing process
- Ark. Code Ann. § 26-52-439 · Livestock reproduction equipment or substances - Definitions
- Ark. Code Ann. § 26-52-440 · Exemption for qualified museums - Definitions
- Ark. Code Ann. § 26-52-441 · Natural gas and electricity used in the manufacturing of tires - Definitions
- Ark. Code Ann. § 26-52-442 · Thermal imaging equipment
- Ark. Code Ann. § 26-52-443 · Exemption for American Scent Dog Association, Inc
- Ark. Code Ann. § 26-52-444 · Sales tax holiday - Definitions
- Ark. Code Ann. § 26-52-445 · Kegs used by wholesale manufacturer of beer
- Ark. Code Ann. § 26-52-446 · Grain drying and storage facilities - Definition
- Ark. Code Ann. § 26-52-447 · Partial replacement and repair of certain machinery and equipment - Definitions
- Ark. Code Ann. § 26-52-448 · Dental appliances - Definition
- Ark. Code Ann. § 26-52-449 · Nonprofit blood donation organizations - Definition
- Ark. Code Ann. § 26-52-450 · Utilities used for qualifying agricultural structures and qualifying aquaculture and horticulture equipment - Definitions
- Ark. Code Ann. § 26-52-451 · Sales of certain aircraft
- Ark. Code Ann. § 26-52-452 · Washer-extractor used by fire department
- Ark. Code Ann. § 26-52-453 · Water used in poultry farming - Definition
- Ark. Code Ann. § 26-52-454 · Coins, currency, and bullion - Definitions
- Ark. Code Ann. § 26-52-455 · Mortality composting device - Definition
- Ark. Code Ann. § 26-52-456 · Data centers - Definitions
- Ark. Code Ann. § 26-52-501 · [Effective Until for tax years beginning on or after January 1, 2024] Preparation of returns - Payment of tax
- Ark. Code Ann. § 26-52-501-d-1 · Arkansas Code of 1987 (2024) Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) Chapter 52 - GROSS RECEIPTS TAX (§§ 26-52-101 — 26-52-1601) Subchapter 5 - RETURNS AND REMITTANCE OF TAX (§§ 26-52-501 — 26-52-523) Section 26-52-501 - [Effective for tax years beginning on or after January 1, 2024] Preparation of returns - Payment of tax
- Ark. Code Ann. § 26-52-502 · Tax return on basis of cash actually received
- Ark. Code Ann. § 26-52-503 · Discount for early payment
- Ark. Code Ann. § 26-52-505 · Sales of aircraft
- Ark. Code Ann. § 26-52-506 · Taxable labor performed for retailer - Collection of tax
- Ark. Code Ann. § 26-52-507 · Florists transmitting orders
- Ark. Code Ann. § 26-52-508 · Collection of tax by sellers or admissions collectors
- Ark. Code Ann. § 26-52-509 · Direct payment of tax by consumer or user generally - Definition
- Ark. Code Ann. § 26-52-510 · Direct payment of tax by consumer-user - New and used motor vehicles, trailers, or semitrailers - Definition
- Ark. Code Ann. § 26-52-511 · Prepaid funeral contracts
- Ark. Code Ann. § 26-52-512 · Tax payments by retailers - Definition
- Ark. Code Ann. § 26-52-513 · Sales of motor-driven and all-terrain vehicles
- Ark. Code Ann. § 26-52-514 · Determining total consideration for sale of vehicle - Alternative method
- Ark. Code Ann. § 26-52-515 · Refund of sales tax on vehicles returned as defective
- Ark. Code Ann. § 26-52-516 · Refunds for construction of employer-operated childcare facilities - Definition
- Ark. Code Ann. § 26-52-517 · Exemption certificates - Definition
- Ark. Code Ann. § 26-52-518 · Special events - Definitions
- Ark. Code Ann. § 26-52-519 · Credit voucher for sales tax on motor vehicles destroyed by catastrophic events - Definition
- Ark. Code Ann. § 26-52-520 · Communication equipment for commercial trucks - Definition
- Ark. Code Ann. § 26-52-521 · Sourcing of sales - Definitions
- Ark. Code Ann. § 26-52-522 · Direct mail sourcing - Definitions
- Ark. Code Ann. § 26-52-523 · Credit or rebate on local sales and use tax - Definitions
- Ark. Code Ann. § 26-52-601 · Legislative findings and intent
- Ark. Code Ann. § 26-52-602 · Vote to equalize taxes authorized
- Ark. Code Ann. § 26-52-603 · Benefits of subchapter for individual taxpayers only
- Ark. Code Ann. § 26-52-604 · Individual taxpayers entitled to benefit of subchapter
- Ark. Code Ann. § 26-52-605 · Election proceedings
- Ark. Code Ann. § 26-52-606 · Election results - Effect
- Ark. Code Ann. § 26-52-607 · Levy of use tax
- Ark. Code Ann. § 26-52-701 · [Repealed]
- Ark. Code Ann. § 26-52-702 · [Repealed]
- Ark. Code Ann. § 26-52-703 · [Repealed]
- Ark. Code Ann. § 26-52-704 · [Repealed]
- Ark. Code Ann. § 26-52-705 · [Repealed]
- Ark. Code Ann. § 26-52-706 · [Repealed]
- Ark. Code Ann. § 26-52-801 · Definitions
- Ark. Code Ann. § 26-52-802 · Sale of manufactured homes, modular homes, or mobile homes
- Ark. Code Ann. § 26-52-803 · Enforcement
- Ark. Code Ann. § 26-52-901 · Definitions
- Ark. Code Ann. § 26-52-902 · Certification required
- Ark. Code Ann. § 26-52-903 · Exemption from taxes
- Ark. Code Ann. § 26-52-911 · Definitions
- Ark. Code Ann. § 26-52-912 · Certification required - Contents
- Ark. Code Ann. § 26-52-913 · Net operating loss deduction - Carry forward
- Ark. Code Ann. § 26-52-914 · Exemption of sales of natural gas and electricity
- Ark. Code Ann. § 26-53-101 · Title
- Ark. Code Ann. § 26-53-102 · Definitions
- Ark. Code Ann. § 26-53-103 · Administration of subchapter
- Ark. Code Ann. § 26-53-104 · Rules - Forms
- Ark. Code Ann. § 26-53-105 · Sales and Use Tax Section
- Ark. Code Ann. § 26-53-106 · Imposition and rate of tax generally - Presumptions
- Ark. Code Ann. § 26-53-107 · Additional taxes levied
- Ark. Code Ann. § 26-53-108 · Imposition and rate of tax on certain personal property
- Ark. Code Ann. § 26-53-109 · Tax on use, storage, or distribution of computer software - Definitions
- Ark. Code Ann. § 26-53-110 · Financial institutions
- Ark. Code Ann. § 26-53-111 · Deduction for bad debts
- Ark. Code Ann. § 26-53-112 · Exemptions generally
- Ark. Code Ann. § 26-53-113 · Exemption for unprocessed crude oil
- Ark. Code Ann. § 26-53-114 · Exemption for certain machinery and equipment - Definitions
- Ark. Code Ann. § 26-53-115 · Exemption for certain aircraft and railroad cars, parts, and equipment
- Ark. Code Ann. § 26-53-116 · Exemption for sale and purchase of certain vessels
- Ark. Code Ann. § 26-53-117 · Exemption for motor fuels used in municipal buses - Penalties for abuse of exemption
- Ark. Code Ann. § 26-53-118 · Exemption for modular homes
- Ark. Code Ann. § 26-53-119 · Exemption for sale of products for treating livestock and poultry and other commercial agricultural production
- Ark. Code Ann. § 26-53-120 · Feedstuffs used for livestock - Definition
- Ark. Code Ann. § 26-53-121 · Registration of vendors
- Ark. Code Ann. § 26-53-122 · Agents furnished statements of compliance
- Ark. Code Ann. § 26-53-123 · Liability for tax
- Ark. Code Ann. § 26-53-124 · Collection of tax by vendor - Definition
- Ark. Code Ann. § 26-53-125 · [Effective Until for tax years beginning on or after January 1, 2024] Return and payment of tax - Definition
- Ark. Code Ann. § 26-53-125-d-1 · Arkansas Code of 1987 (2024) Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) Chapter 53 - COMPENSATING OR USE TAXES (§§ 26-53-101 — 26-53-303) Subchapter 1 - ARKANSAS COMPENSATING TAX ACT OF 1949 (§§ 26-53-101 — 26-53-150) Section 26-53-125 - [Effective for tax years beginning on or after January 1, 2024] Return and payment of tax - Definition
- Ark. Code Ann. § 26-53-126 · Tax on new and used motor vehicles, trailers, or semitrailers - Payment and collection
- Ark. Code Ann. § 26-53-127 · Refunds to governmental agencies