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

Ark. Code Ann. § 26-52-407: Certain vessels

Where this section sits in the code

AR Code
Title 26
Chapter 52
Subchapter 4

The gross receipts and gross proceeds derived from the sale and purchase of vessels, barges, and towboats of at least fifty (50) tons load displacement, and parts and labor used in the repair and construction of them, are exempt from the Arkansas gross receipts tax levied by this chapter.

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

Browse this collection