Ark. Code § 26-52-418
Current with legislation from 2024 Fiscal and Special Sessions.
From and after July 1, 1989, the Arkansas gross receipts tax levied by § 26-52-301 et seq. and § 26-52-501 et seq. and all city and county sales taxes shall not be levied against the repair or refurbishing of telephone instruments which are sent into this state for repair or refurbishing and then shipped back to the state of origin.
Ark. Code § 26-52-418