{"data":{"id":"us-ar/ark.-code-ann.-26-53-140","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-53-140","heading":"Tax levied on sales of prepaid telephone calling cards","body":"Purchases of prepaid telephone calling cards or prepaid authorization numbers and the recharge of prepaid telephone calling cards or prepaid authorization numbers as set out in § 26-52-314 shall be subject to this subchapter and any act supplemental to 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":"49d068fdfa873d95b805e14743054c4a95b95ae675f891ce6c8c4389d4f496f3","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-53-139","next":"us-ar/ark.-code-ann.-26-53-141"},"notice":"GroundRules: Original legal text. Not legal advice."}