{"data":{"id":"us-ar/ark.-code-ann.-26-52-407","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-52-407","heading":"Certain vessels","body":"The gross receipts and gross proceeds derived from the sale and purchase of vessels, barges, and towboats of at least fifty (50) tons load displacement, and parts and labor used in the repair and construction of them, are exempt from the Arkansas gross receipts tax levied by this chapter.","path":["AR Code","Title 26","Chapter 52","Subchapter 4"],"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":"da6435c6cd79dac4a2fd350cfbc6faa164ea6a7bd3efbe8553afab2878b9c251","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-52-406","next":"us-ar/ark.-code-ann.-26-52-408"},"notice":"GroundRules: Original legal text. Not legal advice."}