Arkansas Statutes
§ 26-52-305 — Financial institutions
Arkansas § 26-52-305
JurisdictionArkansas
Title26
This text of Arkansas § 26-52-305 (Financial institutions) 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. § 26-52-305 (2026).
Text
Sales of tangible personal property, specified digital products, a digital code, and services to financial institutions are subject to the Arkansas gross receipts tax levied in this chapter the same as such sales to other business corporations.
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Legislative History
Amended by Act 2017, No. 141,§ 18, eff. for tax years beginning on and after 1/1/2018. Acts 1973, No. 182, § 6; A.S.A. 1947, § 84-1937.
Nearby Sections
15
§ 26-1-101
Definitions§ 26-17-201
Authority to employ§ 26-17-202
Attorneys§ 26-17-203
Field auditors§ 26-17-204
Bond§ 26-17-301
Performance required§ 26-17-302
Motor vehicle license fees§ 26-17-303
Petroleum products§ 26-17-304
Suits and other proceedings§ 26-17-401
Penalty§ 26-17-402
Authority to enter agreements§ 26-17-403
Powers and duties - Definition§ 26-17-404
Violations§ 26-17-501
Penalty§ 26-17-502
Duty to remit revenuesCite This Page — Counsel Stack
Bluebook (online)
Arkansas § 26-52-305, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/26-52-305.