Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 5 - State Taxes > Chapter 63 - Arkansas Special Excise Taxes > Subchapter 2 - Registration -- Discount -- Exemption -- Procedures > § 26-63-203 - Exemptions generally.

§ 26-63-203 - Exemptions generally.

26-63-203. Exemptions generally.

With the exception of the tourism tax levied in 26-63-401 et seq., a tax levied by this chapter is exempted from taxation in the same manner as the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, 26-52-101 et seq.