{"data":{"id":"us-ar/ark.-code-ann.-26-63-203","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-63-203","heading":"Exemptions generally","body":"With the exception of the tourism tax levied in § 26-63-401 et seq., a tax levied by this chapter is exempted from taxation in the same manner as the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.","path":["AR Code","Title 26","Chapter 63","Subchapter 2"],"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":"9952d453f2ef06662802668d3a8d98b0df8b795bcffcf03e14cd946409c4d762","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-63-202","next":"us-ar/ark.-code-ann.-26-63-204"},"notice":"GroundRules: Original legal text. Not legal advice."}