Ark. Code § 26-52-452
Current with legislation from 2024 Fiscal and Special Sessions.
The gross receipts or gross proceeds derived from the sale of a washer-extractor required under § 14-284-412 to a fire department or intergovernmental council of a county are exempt from the gross receipts tax levied by this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.
Ark. Code § 26-52-452