Ark. Code § 26-53-139
Current with legislation from 2024 effective through May 3, 2024.
There is specifically exempted from any tax imposed by this subchapter including, but not limited to, §§ 26-53-106 - 26-53-108, parts and other tangible personal property incorporated into or which ultimately become a part of railroad parts, railroad cars, and equipment brought into the State of Arkansas solely and exclusively for the purpose of being repaired, refurbished, modified, or converted within this state.
Ark. Code § 26-53-139