{"data":{"id":"us-ar/ark.-code-ann.-23-114-601","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 23-114-601","heading":"Tax levied","body":"(a) There is levied an excise tax of three-tenths of one cent (0.3¢) upon the sale of each bingo face sold by a licensed distributor to a licensed authorized organization in this state.\n\n(b) Items taxed under subsection (a) of this section shall be exempt from the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.","path":["AR Code","Title 23","Chapter 114","Subchapter 6"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"afccee4f77a725081c8d98fef1d205f2161fac248459c6e2a8df3132a894f0d3","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-23-114-507","next":"us-ar/ark.-code-ann.-23-114-602"},"notice":"GroundRules: Original legal text. Not legal advice."}