Arkansas § 26-53-112 Exemptions generally

Arkansas Statutes

§ 26-53-112 — Exemptions generally

Arkansas § 26-53-112

Title26

This text of Arkansas § 26-53-112 (Exemptions generally) 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. § 26-53-112 (2026).

Text

There are specifically exempted from the taxes levied in this subchapter:

(1)Property or services, the storage, use, distribution, or consumption of which this state is prohibited from taxing under the United States Constitution or laws or the Arkansas Constitution or laws; and (2) Sales of tangible personal property, specified digital products, a digital code, or services on which the tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., is levied and any tangible personal property, specified digital products, digital codes, or services specifically exempted from taxation by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and legislation enacted subsequent to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.

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There are specifically exempted from the taxes levied in this subchapter: (1) Property or services, the storage, use, distribution, or consumption of which this state is prohibited from taxing under the United States Constitution or laws or the Arkansas Constitution or laws; and (2) Sales of tangible personal property, specified digital products, a digital code, or services on which the tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., is levied and any tangible personal property, specified digital products, digital codes, or services specifically exempted from taxation by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and legislation enacted subsequent to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.

Legislative History

Amended by Act 2017, No. 141,§ 50, eff. for tax years beginning on and after 1/1/2018. Acts 1949, No. 487, § 6; 1971, No. 222, § 3; A.S.A. 1947, § 84-3106; Acts 2003, No. 1273, § 22.