Ark. Code Ann. § 26-52-305: Financial institutions
Where this section sits in the code
- AR Code
- Title 26
- Chapter 52
- Subchapter 3
Sales of tangible personal property, specified digital products, a digital code, and services to financial institutions are subject to the Arkansas gross receipts tax levied in this chapter the same as such sales to other business corporations.
Collected 2026-09-14T18:32:41Z. Source file · JSON