{"data":{"id":"us-ar/ark.-code-ann.-26-52-442","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-52-442","heading":"Thermal imaging equipment","body":"The gross receipts or gross proceeds derived from the sale of thermal imaging equipment purchased by a county government for use by law enforcement aircraft are exempt from the:\n\n(1) Gross receipts tax levied by this chapter; and\n\n(2) Compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.","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":"2605ef066d4fefb32585cded873df2639ec2864804dafe804d9e8727b4adb4a2","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-52-441","next":"us-ar/ark.-code-ann.-26-52-443"},"notice":"GroundRules: Original legal text. Not legal advice."}