Ark. Code § 26-53-137

Current with legislation from 2024 effective through May 3, 2024.
Section 26-53-137 - Exemption for railroad rolling stock manufactured for use in interstate commerce

Railroad rolling stock manufactured for use in transporting persons or property in interstate commerce is exempt from the taxes levied in this subchapter.

Ark. Code § 26-53-137

Acts 1994 (2nd Ex. Sess.), No. 25, § 2.