Arkansas Statutes
§ 26-52-442 — Thermal imaging equipment
Arkansas·Title 26
The gross receipts or gross proceeds derived from the sale of thermal imaging equipment purchased by a county government for use by law enforcement aircraft are exempt from the:
(1)Gross receipts tax levied by this chapter; and (2) Compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.
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Legislative History
Acts 2009, No. 767, § 1.
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
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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