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

Ark. Code Ann. § 26-53-118: Exemption for modular homes

Where this section sits in the code

AR Code
Title 26
Chapter 53
Subchapter 1

The storage, use, or consumption of a modular home constructed from materials on which the Arkansas gross receipts tax or state compensating tax has once been paid shall be exempt from the state compensating tax.

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

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