Ark. Code Ann. § 26-52-411: Admission tickets sold by municipalities and counties

The gross receipts or gross proceeds derived by municipalities and counties of this state from the following are exempt from the excise tax levied by this chapter: (1) Sale of tickets or admissions to places of amusement or to athletic, entertainment, or recreational events; (2) Fees for the privilege of having access to or the use of amusement, entertainment, athletic, or recreational facilities; and (3) (A) Free or complimentary passes, tickets, dues, or fees for access to or the use of amusement, athletic, entertainment, or recreational facilities. (B) Free or complimentary passes, tickets, dues, or fees described in subdivision (3)(A) of this section are declared to have a value equivalent to the sale price of passes, tickets, dues, or fees of like kind. Acts 1981, No. 509, § 1; A.S.A. 1947, § 84-1904.11; Acts 2007, No. 657, § 1.

The gross receipts or gross proceeds derived by municipalities and counties of this state from the following are exempt from the excise tax levied by this chapter:

(1) Sale of tickets or admissions to places of amusement or to athletic, entertainment, or recreational events;

(2) Fees for the privilege of having access to or the use of amusement, entertainment, athletic, or recreational facilities; and

(3) (A) Free or complimentary passes, tickets, dues, or fees for access to or the use of amusement, athletic, entertainment, or recreational facilities. (B) Free or complimentary passes, tickets, dues, or fees described in subdivision (3)(A) of this section are declared to have a value equivalent to the sale price of passes, tickets, dues, or fees of like kind.

(A) Free or complimentary passes, tickets, dues, or fees for access to or the use of amusement, athletic, entertainment, or recreational facilities.

(B) Free or complimentary passes, tickets, dues, or fees described in subdivision (3)(A) of this section are declared to have a value equivalent to the sale price of passes, tickets, dues, or fees of like kind.