Arkansas Statutes

§ 26-52-452 — Washer-extractor used by fire department

Arkansas § 26-52-452

This text of Arkansas § 26-52-452 (Washer-extractor used by fire department) 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. § 26-52-452 (2026).

Text

The gross receipts or gross proceeds derived from the sale of a washer-extractor required under § 14-284-412 to a fire department or intergovernmental council of a county are exempt from the gross receipts tax levied by this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

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Legislative History

Amended by Act 2019, No. 840,§ 1, eff. 10/1/2019.

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Bluebook (online)
Arkansas § 26-52-452, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/26-52-452.