Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 5 - State Taxes > Chapter 52 - Gross Receipts Tax > Subchapter 4 - Exemptions > § 26-52-418 - Out-of-state telephones sent to Arkansas for repairs.

§ 26-52-418 - Out-of-state telephones sent to Arkansas for repairs.

26-52-418. Out-of-state telephones sent to Arkansas for repairs.

From and after July 1, 1989, the Arkansas gross receipts tax levied by 26-52-301 et seq. and 26-52-501 et seq. and all city and county sales taxes shall not be levied against the repair or refurbishing of telephone instruments which are sent into this state for repair or refurbishing and then shipped back to the state of origin.