{"data":{"id":"us-ar/ark.-code-ann.-26-53-112","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-53-112","heading":"Exemptions generally","body":"There are specifically exempted from the taxes levied in this subchapter:\n\n(1) Property or services, the storage, use, distribution, or consumption of which this state is prohibited from taxing under the United States Constitution or laws or the Arkansas Constitution or laws; and\n\n(2) Sales of tangible personal property, specified digital products, a digital code, or services on which the tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., is levied and any tangible personal property, specified digital products, digital codes, or services specifically exempted from taxation by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and legislation enacted subsequent to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.","path":["AR Code","Title 26","Chapter 53","Subchapter 1"],"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":"f7417f4e7ecbda683e7580f4c964334dc41d2876108a2f9622012e6756c8ae18","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-53-111","next":"us-ar/ark.-code-ann.-26-53-113"},"notice":"GroundRules: Original legal text. Not legal advice."}