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

Ark. Code Ann. § 26-53-116: Exemption for sale and purchase of certain vessels

Where this section sits in the code

AR Code
Title 26
Chapter 53
Subchapter 1

The gross receipts and gross proceeds derived from the sale and purchase of vessels, barges, and towboats of at least a fifty-ton load displacement and parts and labor used in the repair and construction of them are exempt from the state compensating tax levied by this subchapter.

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

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