Arkansas § 26-52-412 Admission tickets sold by schools, universities, and colleges

Arkansas Statutes

§ 26-52-412 — Admission tickets sold by schools, universities, and colleges

Arkansas § 26-52-412

Title26

This text of Arkansas § 26-52-412 (Admission tickets sold by schools, universities, and colleges) 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. § 26-52-412 (2026).

Text

(a)Gross receipts or gross proceeds from the sale of tickets for admission to athletic events and interscholastic activities at public and private elementary and secondary schools in this state shall be exempt from the provisions of the Arkansas gross receipts tax.

(b)Gross receipts or gross proceeds from the sale of tickets for admission to athletic events at universities and colleges in this state, whether or not supported by public funds, shall be exempt from the provisions of the Arkansas gross receipts tax.

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(a) Gross receipts or gross proceeds from the sale of tickets for admission to athletic events and interscholastic activities at public and private elementary and secondary schools in this state shall be exempt from the provisions of the Arkansas gross receipts tax. (b) Gross receipts or gross proceeds from the sale of tickets for admission to athletic events at universities and colleges in this state, whether or not supported by public funds, shall be exempt from the provisions of the Arkansas gross receipts tax.