{"data":{"id":"us-ar/ark.-code-ann.-26-53-132","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-53-132","heading":"Refund for construction of childcare facility - Definition","body":"(a) A business which operates, or contracts for the operation of, a childcare facility for the primary purpose of providing childcare services to its employees may obtain a refund of the compensating use tax paid on the purchase of construction materials and furnishings used in the initial construction and equipping of the childcare facility after the facility is licensed pursuant to the Childcare Facility Licensing Act, § 20-78-201 et seq. (b) (1) As used in this section, \"childcare facility\" means a childcare facility licensed under the Childcare Facility Licensing Act, § 20-78-201 et seq. To qualify as a childcare facility, the child care shall provide an appropriate early childhood program as defined in § 6-45-103 . (2) A childcare facility may be operated for the use of one (1) or more employers. Acts 1993, No. 820, § 2; 1993, No. 987, § 2; 1995, No. 850, § 4; 2009, No. 655, § 38.\n\n(a) A business which operates, or contracts for the operation of, a childcare facility for the primary purpose of providing childcare services to its employees may obtain a refund of the compensating use tax paid on the purchase of construction materials and furnishings used in the initial construction and equipping of the childcare facility after the facility is licensed pursuant to the Childcare Facility Licensing Act, § 20-78-201 et seq.\n\n(b) (1) As used in this section, \"childcare facility\" means a childcare facility licensed under the Childcare Facility Licensing Act, § 20-78-201 et seq. To qualify as a childcare facility, the child care shall provide an appropriate early childhood program as defined in § 6-45-103 . (2) A childcare facility may be operated for the use of one (1) or more employers.\n\n(1) As used in this section, \"childcare facility\" means a childcare facility licensed under the Childcare Facility Licensing Act, § 20-78-201 et seq. To qualify as a childcare facility, the child care shall provide an appropriate early childhood program as defined in § 6-45-103 .\n\n(2) A childcare facility may be operated for the use of one (1) or more employers.","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":"25075a2e6c778b38f4ee79ff1b755f66a973189f106d3a23a1ad9b7cf99d99bc","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-53-131","next":"us-ar/ark.-code-ann.-26-53-133"},"notice":"GroundRules: Original legal text. Not legal advice."}