{"data":{"id":"us-ar/ark.-code-ann.-26-53-118","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-53-118","heading":"Exemption for modular homes","body":"The storage, use, or consumption of a modular home constructed from materials on which the Arkansas gross receipts tax or state compensating tax has once been paid shall be exempt from the state compensating tax.","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":"d06e4440bbd3ce7cc9f1f94744e4fbc3cb9ad0fa9a45633b3ef38c0161f28bc9","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-53-117","next":"us-ar/ark.-code-ann.-26-53-119"},"notice":"GroundRules: Original legal text. Not legal advice."}