Arkansas Statutes

§ 26-53-118 — Exemption for modular homes

Arkansas·Title 26
The storage, use, or consumption of a modular home constructed from materials on which the Arkansas gross receipts tax or state compensating tax has once been paid shall be exempt from the state compensating tax.

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Legislative History

Acts 1985, No. 1068; § 4; A.S.A. 1947, § 84-3106.1; Acts 2003, No. 365, § 2.

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