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  2. U.S. State Codes
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  4. Arkansas
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  6. Title 26 - Taxation
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  8. Subtitle 5 - State Taxes
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  10. Chapter 52 - Gross Receipts...
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  12. Subchapter 3 - Imposition of Tax


Subchapter 3 - Imposition of Tax


  • § 26-52-301. Tax levied.
  • § 26-52-301. Tax levied -- Definitions.
  • § 26-52-302. Additional taxes levied.
  • § 26-52-302. Additional taxes levied.
  • § 26-52-303. Border cities or towns -- Tax rate -- Exemptions
  • § 26-52-304. Tax levied on sales of computer software and maintenance of computer hardware
  • § 26-52-305. Financial institutions.
  • § 26-52-305. Financial institutions.
  • § 26-52-306. Sales of alcoholic beverages
  • § 26-52-307. Contractors as consumer users.
  • § 26-52-307. Contractors as consumer users.
  • § 26-52-308. Receipts from certain coin-operated machines taxed
  • § 26-52-309. Deduction for bad debts generally
  • § 26-52-314. Prepaid calling service and prepaid wireless calling service -- Definitions
  • § 26-52-315. Telecommunications and related services -- Definitions.
  • § 26-52-315. Telecommunications and related services -- Definitions.
  • § 26-52-316. Services subject to tax -- Definitions
  • § 26-52-317. Food and food ingredients
  • § 26-52-318. Heavy equipment
  • § 26-52-319. Natural gas and electricity used by manufacturers
  • § 26-52-320. Portable toilets and associated services
  • § 26-52-321. Fishing guide services
  • § 26-52-322. Withdrawals from stock
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