Arkansas § 26-55-207 Exemptions

Arkansas Statutes

§ 26-55-207 — Exemptions

Arkansas § 26-55-207

Title26

This text of Arkansas § 26-55-207 (Exemptions) 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. § 26-55-207 (2026).

Text

The tax imposed by § 26-55-205 shall not be collected upon or with respect to the following transactions:

(1)The sale of motor fuel by a pipeline importer who has first received the motor fuel into this state via common carrier pipeline, barge, or rail to a duly licensed distributor in this state;

(2)The sale of motor fuel by a duly licensed distributor for export from the State of Arkansas, and shipped by common carrier FOB destination, to any other state or territory or to any foreign country, or the export of motor fuel by a duly licensed distributor from the State of Arkansas to any other state or territory or to any foreign country, if satisfactory proof of actual exportation of all the motor fuel is furnished at the time and in the manner prescribed by the Secretary of the Departme

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The tax imposed by § 26-55-205 shall not be collected upon or with respect to the following transactions: (1) The sale of motor fuel by a pipeline importer who has first received the motor fuel into this state via common carrier pipeline, barge, or rail to a duly licensed distributor in this state; (2) The sale of motor fuel by a duly licensed distributor for export from the State of Arkansas, and shipped by common carrier FOB destination, to any other state or territory or to any foreign country, or the export of motor fuel by a duly licensed distributor from the State of Arkansas to any other state or territory or to any foreign country, if satisfactory proof of actual exportation of all the motor fuel is furnished at the time and in the manner prescribed by the Secretary of the Department of Finance and Administration; (3) The sale of motor fuel to the United States Government; or (4) The sale of motor fuel for use in propelling airplanes, provided that satisfactory proof is furnished in the manner prescribed by the secretary that the motor fuel is to be used in the propelling of airplanes.

Legislative History

Amended by Act 2019, No. 910,§ 3939, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3938, eff. 7/1/2019. Acts 1941, No. 383, § 4; 1943, No. 253, § 1; 1947, No. 415, § 1; 1953, No. 112, § 12; 1959, No. 273, § 1; 1965 (1st Ex. Sess.), No. 41, § 1; 1965 (1st Ex. Sess.), No. 43, § 2; 1967, No. 198, § 2; 1979, No. 437, § 1; 1983, No. 830, § 1; 1985, No. 112, § 1; A.S.A. 1947, § 75-1106; Acts 1987, No. 763, § 3.