Arkansas Statutes
§ 26-52-418 — Out-of-state telephones sent to Arkansas for repairs
Arkansas·Title 26
From and after July 1, 1989, the Arkansas gross receipts tax levied by § 26-52-301 et seq. and § 26-52-501 et seq. and all city and county sales taxes shall not be levied against the repair or refurbishing of telephone instruments which are sent into this state for repair or refurbishing and then shipped back to the state of origin.
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Arkansas § 26-52-418 (Out-of-state telephones sent to Arkansas for repairs) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Acts 1987, No. 191, § 2.
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 revenues