Arkansas § 12-63-406 Military-type canteens and exchanges - Inventory and sales - Tax exemption

Arkansas Statutes

§ 12-63-406 — Military-type canteens and exchanges - Inventory and sales - Tax exemption

Arkansas § 12-63-406

Title12

This text of Arkansas § 12-63-406 (Military-type canteens and exchanges - Inventory and sales - Tax exemption) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 12-63-406 (2026).

Text

(a)The Adjutant General, acting for and on behalf of the Arkansas National Guard, may purchase normally regarded military-type canteen and exchange inventory items, subject to the limitations prescribed in § 12-63-404 .

(b)The sale of items shall be made only to:

(1)Active and retired members of the Army National Guard and Air National Guard;

(2)Active, retired, and reserve members of the United States Armed Forces;

(3)United States Department of Defense employees;

(4)Full-time employees of the Department of the Military;

(5)Students attending training programs at Camp Joseph T. Robinson or Fort Chaffee;

(6)Contractors and their employees performing work pursuant to a contract with the United States or the State of Arkansas on Camp Joseph T. Robinson or Fort Chaffee;

(7)Employees

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(a) The Adjutant General, acting for and on behalf of the Arkansas National Guard, may purchase normally regarded military-type canteen and exchange inventory items, subject to the limitations prescribed in § 12-63-404 . (b) The sale of items shall be made only to: (1) Active and retired members of the Army National Guard and Air National Guard; (2) Active, retired, and reserve members of the United States Armed Forces; (3) United States Department of Defense employees; (4) Full-time employees of the Department of the Military; (5) Students attending training programs at Camp Joseph T. Robinson or Fort Chaffee; (6) Contractors and their employees performing work pursuant to a contract with the United States or the State of Arkansas on Camp Joseph T. Robinson or Fort Chaffee; (7) Employees of tenant government agencies located on Camp Joseph T. Robinson or Fort Chaffee; and (8) Dependents of the persons in subdivisions (b)(1)-(7) of this section who hold identification cards evidencing their status, as may be found acceptable to the Adjutant General. (c) The items sold shall be exempt from the imposition of any taxes levied by the State of Arkansas or by any political subdivision thereof.

Legislative History

Amended by Act 2023, No. 454,§ 4, eff. 8/1/2023. Amended by Act 2023, No. 454,§ 3, eff. 8/1/2023. Amended by Act 2019, No. 910,§ 5537, eff. 7/1/2019. Acts 1977, No. 489, § 3; 1979, No. 362, § 1; 1983, No. 137, § 2; A.S.A. 1947, § 11-1807; Acts 1987, No. 781, § 1; 1995, No. 521, § 1; 1997, No. 1201, § 9.