§ 26-52-442 - Thermal imaging equipment.
26-52-442. Thermal imaging equipment.
The gross receipts or gross proceeds derived from the sale of thermal imaging equipment purchased by a county government for use by law enforcement aircraft are exempt from the:
(1) Gross receipts tax levied by this chapter; and
(2) Compensating use tax levied by the Arkansas Compensating Tax Act of 1949, 26-53-101 et seq.