{"data":{"id":"us-ar/ark.-code-ann.-26-52-418","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-52-418","heading":"Out-of-state telephones sent to Arkansas for repairs","body":"From and after July 1, 1989, the Arkansas gross receipts tax levied by § 26-52-301 et seq. and § 26-52-501 et seq. and all city and county sales taxes shall not be levied against the repair or refurbishing of telephone instruments which are sent into this state for repair or refurbishing and then shipped back to the state of origin.","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":"a7036e5a05dd5e2193ffbb72b6c3ac7153315a527165a2fb88959bb68dfafec8","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-52-417","next":"us-ar/ark.-code-ann.-26-52-419"},"notice":"GroundRules: Original legal text. Not legal advice."}