Ark. Code § 26-53-140

Current with legislation from 2024 effective through May 3, 2024.
Section 26-53-140 - Tax levied on sales of prepaid telephone calling cards

Purchases of prepaid telephone calling cards or prepaid authorization numbers and the recharge of prepaid telephone calling cards or prepaid authorization numbers as set out in § 26-52-314 shall be subject to this subchapter and any act supplemental to this subchapter.

Ark. Code § 26-53-140

Acts 1999, No. 1348, § 3.