{"data":{"id":"us-ar/ark.-code-ann.-26-53-139","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-53-139","heading":"Exemption for railroad parts, cars, and equipment","body":"There is specifically exempted from any tax imposed by this subchapter including, but not limited to, §§ 26-53-106 - 26-53-108 , parts and other tangible personal property incorporated into or which ultimately become a part of railroad parts, railroad cars, and equipment brought into the State of Arkansas solely and exclusively for the purpose of being repaired, refurbished, modified, or converted within this state.","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":"edf6199362f9f1ea7900483a2761ae3c436d38aef21fc3a28dc686c47ed7d2fe","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-53-138","next":"us-ar/ark.-code-ann.-26-53-140"},"notice":"GroundRules: Original legal text. Not legal advice."}