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

Ark. Code Ann. § 26-52-442: Thermal imaging equipment

Where this section sits in the code

AR Code
Title 26
Chapter 52
Subchapter 4

The gross receipts or gross proceeds derived from the sale of thermal imaging equipment purchased by a county government for use by law enforcement aircraft are exempt from the:

(1) Gross receipts tax levied by this chapter; and

(2) Compensating use tax levied by 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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