Ark. Code § 26-52-305

Current with legislation from 2024 Fiscal and Special Sessions.

Section 26-52-305 - Financial institutions

Sales of tangible personal property, specified digital products, a digital code, and services to financial institutions are subject to the Arkansas gross receipts tax levied in this chapter the same as such sales to other business corporations.

Amended by Act 2017, No. 141,§ 18, eff. for tax years beginning on and after 1/1/2018.

Acts 1973, No. 182, § 6; A.S.A. 1947, § 84-1937.