{"data":{"id":"us-ar/ark.-code-ann.-26-52-428","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-52-428","heading":"Railroad parts, cars, and equipment","body":"There is specifically exempted from any tax imposed by this chapter, as amended, including, but not limited to, §§ 26-52-301 and 26-52-302 , the gross receipts or gross proceeds derived from the sale of parts and other tangible personal property incorporated into or which ultimately become a part of railroad parts, railroad cars, and equipment brought into the State of Arkansas solely and exclusively for the purpose of being repaired, refurbished, modified, or converted within this state.","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":"bc1bb5de7bffee6bc7d812a27cda620071bc83afcbca6701bd0625509489fe4a","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-52-427","next":"us-ar/ark.-code-ann.-26-52-429"},"notice":"GroundRules: Original legal text. Not legal advice."}