Arkansas · Snapshot open-us-law v2026.08, retrieved 2026-09-14

Ark. Code Ann. § 23-114-601: Tax levied

Where this section sits in the code

AR Code
Title 23
Chapter 114
Subchapter 6

(a) There is levied an excise tax of three-tenths of one cent (0.3¢) upon the sale of each bingo face sold by a licensed distributor to a licensed authorized organization in this state.

(b) Items taxed under subsection (a) of this section shall be exempt from the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

Collected 2026-09-14T18:32:41Z. Source file · JSON

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