Ark. Code § 26-52-442

Current with legislation from 2024 Fiscal and Special Sessions.

Section 26-52-442 - Thermal imaging equipment

The gross receipts or gross proceeds derived from the sale of thermal imaging equipment purchased by a county government for use by law enforcement aircraft are exempt from the:

(1) Gross receipts tax levied by this chapter; and

(2) Compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

Ark. Code § 26-52-442

Acts 2009, No. 767, § 1.