{"data":{"id":"us-ar/ark.-code-ann.-26-52-305","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-52-305","heading":"Financial institutions","body":"Sales of tangible personal property, specified digital products, a digital code, and services to financial institutions are subject to the Arkansas gross receipts tax levied in this chapter the same as such sales to other business corporations.","path":["AR Code","Title 26","Chapter 52","Subchapter 3"],"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":"32b38643924f7d172b432b9939ade680566ebe640eb9db559b1c54c2f7741e42","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-52-304","next":"us-ar/ark.-code-ann.-26-52-306"},"notice":"GroundRules: Original legal text. Not legal advice."}