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Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 5 - State Taxes > Chapter 52 - Gross Receipts Tax > Subchapter 3 - Imposition of Tax

Subchapter 3 - Imposition of Tax

  • § 26-52-301
  • § 26-52-302 - Additional taxes levied.
  • § 26-52-303 - Border cities or towns -- Tax rate -- Exemptions.
  • § 26-52-304
  • § 26-52-305 - Financial institutions.
  • § 26-52-306 - Sales of alcoholic beverages.
  • § 26-52-307
  • § 26-52-308 - Receipts from certain coin-operated machines taxed.
  • § 26-52-309 - Deduction for bad debts generally.
  • § 26-52-310 - [Repealed.]
  • § 26-52-311 - [Repealed.]
  • § 26-52-312 - [Repealed.]
  • § 26-52-313 - [Repealed.]
  • § 26-52-314 - Prepaid calling service and prepaid wireless calling service.
  • § 26-52-315 - Telecommunications and related services.
  • § 26-52-316
  • § 26-52-317 - Food and food ingredients.
  • § 26-52-318 - Heavy equipment.
  • § 26-52-319
  • § 26-52-320 - Portable toilets and associated services.
  • § 26-52-321 - Fishing guide services.
  • § 26-52-322 - Withdrawals from stock.




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