{"data":{"id":"us-ar/ark.-code-ann.-26-52-452","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-52-452","heading":"Washer-extractor used by fire department","body":"The gross receipts or gross proceeds derived from the sale of a washer-extractor required under § 14-284-412 to a fire department or intergovernmental council of a county are exempt from the gross receipts tax levied by this chapter and the 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":"a84af53b56d2cfcce5e469fd2a309c892de2e53073b5f64e834fce15cb038af6","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-52-451","next":"us-ar/ark.-code-ann.-26-52-453"},"notice":"GroundRules: Original legal text. Not legal advice."}