Arkansas Statutes
§ 26-52-412 — Admission tickets sold by schools, universities, and colleges
Arkansas·Title 26
(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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Arkansas § 26-52-412 (Admission tickets sold by schools, universities, and colleges) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Acts 1973, No. 516, § 2; A.S.A. 1947, § 84-1942; Acts 1995, No. 124, § 2.
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