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

Ark. Code Ann. § 26-52-305: Financial institutions

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Where this section sits in the code
  1. AR Code
  2. Title 26
  3. Chapter 52
  4. 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

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