{"data":{"id":"us-ar/ark.-code-ann.-26-53-137","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-53-137","heading":"Exemption for railroad rolling stock manufactured for use in interstate commerce","body":"Railroad rolling stock manufactured for use in transporting persons or property in interstate commerce is exempt from the taxes levied in this subchapter.","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":"00282e2e70bd8934358ab76623b27b2e08248f587964c20bc4fee96d9b567f9e","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-53-136","next":"us-ar/ark.-code-ann.-26-53-138"},"notice":"GroundRules: Original legal text. Not legal advice."}