Arkansas § 26-52-411 Admission tickets sold by municipalities and counties

Arkansas Statutes

§ 26-52-411 — Admission tickets sold by municipalities and counties

Arkansas § 26-52-411

Title26

This text of Arkansas § 26-52-411 (Admission tickets sold by municipalities and counties) 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. § 26-52-411 (2026).

Text

The gross receipts or gross proceeds derived by municipalities and counties of this state from the following are exempt from the excise tax levied by this chapter:

(1)Sale of tickets or admissions to places of amusement or to athletic, entertainment, or recreational events;

(2)Fees for the privilege of having access to or the use of amusement, entertainment, athletic, or recreational facilities; and (3) (A) Free or complimentary passes, tickets, dues, or fees for access to or the use of amusement, athletic, entertainment, or recreational facilities.

(B)Free or complimentary passes, tickets, dues, or fees described in subdivision (3)(A) of this section are declared to have a value equivalent to the sale price of passes, tickets, dues, or fees of like kind.

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The gross receipts or gross proceeds derived by municipalities and counties of this state from the following are exempt from the excise tax levied by this chapter: (1) Sale of tickets or admissions to places of amusement or to athletic, entertainment, or recreational events; (2) Fees for the privilege of having access to or the use of amusement, entertainment, athletic, or recreational facilities; and (3) (A) Free or complimentary passes, tickets, dues, or fees for access to or the use of amusement, athletic, entertainment, or recreational facilities. (B) Free or complimentary passes, tickets, dues, or fees described in subdivision (3)(A) of this section are declared to have a value equivalent to the sale price of passes, tickets, dues, or fees of like kind.