reglab/housing_qa huggingface dataset:
AR Code § 26-52-419 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 4 - Exemptions|§ 26-52-419. Insulin and test strips

 There is hereby exempted from this chapter the gross receipts and gross proceeds derived from the sale of insulin and test strips for testing blood sugar levels in human beings.
AR Code § 26-52-420 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 4 - Exemptions|§ 26-52-420. New motor vehicles purchased by nonprofit organizations or with Federal Transit Administration funds

 Gross receipts or gross proceeds derived from the sale of new motor vehicles that are purchased by nonprofit organizations and used for the performance of contracts with the Department of Human Services or new motor vehicles purchased with Federal Transit Administration funds are exempt from the taxes levied under this chapter, the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and all other state and local sales and use taxes, if the new motor vehicles:   (1) Meet or exceed the state specifications for that class of vehicles as prescribed in the state purchasing law and rules; and  (2) Are used for transportation under the Department of Human Services' programs for the aging, individuals with disabilities, individuals with mental illness, and children and family services.
AR Code § 26-52-421 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 4 - Exemptions|§ 26-52-421. Nonprofit food distribution agencies

 The gross receipts or gross proceeds derived from the sale of food and food ingredients to nonprofit agencies organized under the Arkansas Nonprofit Corporation Act, § 4-28-201 et seq., for free distribution to the poor and needy shall be exempt from the Arkansas gross receipts tax levied by this chapter.
AR Code § 26-52-422 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 4 - Exemptions|§ 26-52-422. Manufacturing forms

 Forms constructed of plaster, cardboard, fiberglass, natural fibers, synthetic fibers, or composites thereof which determine the physical characteristics of an item of tangible personal property and which are destroyed or consumed during the manufacture of the item for which the destroyed or consumed form was built are hereby exempt from the taxes levied in this chapter.
AR Code § 26-52-423 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 4 - Exemptions|§ 26-52-423. Natural gas used to make glass

 The gross receipts or gross proceeds derived from sales of natural gas used as fuel in the process of manufacturing glass is hereafter exempt from:   (1) The Arkansas gross receipts tax levied by §§ 26-52-301 and 26-52-302;  (2) The Arkansas compensating use tax levied by §§ 26-53-106 and 26-53-107; and  (3) All city and county sales and use taxes.
AR Code § 26-52-424 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 4 - Exemptions|§ 26-52-424. Sales to Community Services Clearinghouse, Inc., of Fort Smith

 The gross receipts or gross proceeds derived from sales to the Community Services Clearinghouse, Inc., of Fort Smith are hereafter exempt from:   (1) The Arkansas gross receipts tax levied by §§ 26-52-301, 26-52-302, and 26-63-402;  (2) The Arkansas compensating use tax levied by §§ 26-53-106 and 26-53-107; and  (3) All city and county sales and use taxes.
AR Code § 26-52-428 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 4 - Exemptions|§ 26-52-428. Railroad parts, cars, and equipment

 There is specifically exempted from any tax imposed by this chapter, as amended, including, but not limited to, §§ 26-52-301 and 26-52-302, the gross receipts or gross proceeds derived from the sale of parts and other tangible personal property incorporated into or which ultimately become a part of railroad parts, railroad cars, and equipment brought into the State of Arkansas solely and exclusively for the purpose of being repaired, refurbished, modified, or converted within this state.
AR Code § 26-52-438 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 4 - Exemptions|§ 26-52-438. Chlor-alkali manufacturing process

 The gross receipts or gross proceeds derived from the sale of electricity used for the production of chlorine and other chemicals using a chlor-alkali manufacturing process are exempt from the gross receipts tax levied by this chapter.
AR Code § 26-52-442 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 4 - Exemptions|§ 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.
AR Code § 26-52-443 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 4 - Exemptions|§ 26-52-443. Exemption for American Scent Dog Association, Inc

 The gross receipts or gross proceeds from the sale of tangible personal property, specified digital products, a digital code, or a service to the Arkansas Scent Dog Association, Inc., are exempt from the gross receipts tax levied by this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.
AR Code § 26-52-445 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 4 - Exemptions|§ 26-52-445. Kegs used by wholesale manufacturer of beer

 The gross receipts or gross proceeds derived from the sale, lease, or rental of a keg that is used to sell beer at wholesale by a wholesale manufacturer of beer are exempt from the gross receipts tax levied by this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.
AR Code § 26-52-452 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 4 - Exemptions|§ 26-52-452. Washer-extractor used by fire department

 The gross receipts or gross proceeds derived from the sale of a washer-extractor required under § 14-284-412 to a fire department or intergovernmental council of a county are exempt from the gross receipts tax levied by this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.
AR Code § 26-52-602 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 6 - Equalization of Taxes For Border Cities and Towns|§ 26-52-602. Vote to equalize taxes authorized

 Whenever any city or town in this state is divided by a street state line from an incorporated city or town in an adjoining state in which the other state does not levy a state income tax, the qualified electors of the Arkansas border city or town may vote to equalize the state taxes paid by citizens in the border city or town in Arkansas with the tax advantages of the citizens of the adjoining city or town in the other state in the manner provided in this subchapter.
AR Code § 26-52-603 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 6 - Equalization of Taxes For Border Cities and Towns|§ 26-52-603. Benefits of subchapter for individual taxpayers only

 This subchapter is intended to exempt only individual taxpayers from the Arkansas income tax and not to provide exemption for corporations or any taxpayers other than individual taxpayers.
AR Code § 26-52-604 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 6 - Equalization of Taxes For Border Cities and Towns|§ 26-52-604. Individual taxpayers entitled to benefit of subchapter

 Any individual taxpayer residing in any border city or town located outside the State of Arkansas shall be entitled to the benefits of the provisions of this subchapter with respect to income derived by any individual taxpayer from employment or business activity engaged in the Arkansas border city upon which income tax is due the State of Arkansas under the provisions of the Income Tax Act of 1929, § 26-51-101 et seq.
AR Code § 26-52-605 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 6 - Equalization of Taxes For Border Cities and Towns|§ 26-52-605. Election proceedings

 “ FOR the levy of an additional one percent (1%) state gross receipts tax in the City of , County, Arkansas, in lieu of paying state income taxes by individuals who are residents of said city (town). AGAINST the levy of an additional one percent (1%) state gross receipts tax in the City of , County, Arkansas, in lieu of paying state income taxes by individuals who are residents of said city (town).”   Click to view table.
AR Code § 26-52-607 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 6 - Equalization of Taxes For Border Cities and Towns|§ 26-52-607. Levy of use tax

 In all cities in this state divided by a street state line from an incorporated city or town in an adjoining state which does not impose an income tax that have adopted a one percent (1%) state sales tax pursuant to this subchapter, there is also levied an additional one percent (1%) state use tax which shall be administered and collected as a local tax, and enforced in accordance with the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.
AR Code § 26-52-801 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 8 - Custom Manufactured Homes|§ 26-52-801. Definitions

 As used in this subchapter:   (1) “Acquisition price” means the purchase price of the new manufactured home or modular home to be paid by the purchaser as set forth on the actual invoice or bill of sale, excluding transportation and delivery fees, installation fees, and other items or services that are to be included as part of the final sale of the new manufactured home or modular home by the retailer before the consideration of a trade-in allowance or down payment paid in cash or otherwise;  (2) “Manufactured home” means a factory-built structure produced in accordance with the National Manufactured Housing Construction and Safety Standards Act of 1974, 42 U.S.C. § 5401 et seq., and designed to be used as a dwelling unit;  (3) “Mobile home” means a structure built in a factory prior to the enactment of the National Manufactured Housing Construction and Safety Standards Act of 1974, 42 U.S.C. § 5401 et seq., and designed to be used as a dwelling unit; and  (4) “Modular home” means a factory-built structure produced in accordance to state or local construction codes and standards and designed to be used as a dwelling unit.
AR Code § 26-52-901 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 9 - Steel Mill Tax Incentives|§ 26-52-901. Definitions

 As used in this subchapter:   (1) “Invested” includes expenditures made from the proceeds of bonds, including interim notes or other evidence of indebtedness, issued by a municipality, county, or an agency or instrumentality of a municipality, county, or the State of Arkansas, if the obligation to repay the bonds, including interest thereon, is a legal binding obligation, directly or indirectly, of the taxpayer; and  (2) “Qualified manufacturer of steel” means any natural person, company, or corporation engaged in the manufacture, refinement, or processing of steel whenever more than fifty percent (50%) of the electricity or more than fifty percent (50%) of the natural gas consumed in the manufacture, refinement, or processing of steel is used to power an electric arc furnace or furnaces, continuous casting equipment, or rolling mill equipment in connection with the melting, continuous casting, or rolling of steel or in the preheating of steel for processing through a rolling mill or rolling mills, or both.
AR Code § 26-52-903 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 9 - Steel Mill Tax Incentives|§ 26-52-903. Exemption from taxes

 Sales of natural gas and electricity to taxpayers qualified under § 26-52-902 for use in connection with the steel mill shall be exempt from:   (1) The gross receipts tax levied by this chapter;  (2) The Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.; and  (3) Any other state or local tax administered under this chapter or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.
AR Code § 26-52-911 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 9 - Steel Mill Tax Incentives|§ 26-52-911. Definitions

 As used in this section and §§ 26-52-912 — 26-52-914:   (1) “Invested” includes expenditures made from the proceeds of bonds including interim notes or other evidence of indebtedness issued by a municipality, county, or an agency or instrumentality of a municipality, county, or the State of Arkansas, if the obligation to repay the bonds, including interest thereon, is a legal, binding obligation, directly or indirectly, of the taxpayer;  (2) “Production and processing equipment” includes machinery and equipment essential for the receiving, storing, processing, and testing of raw materials and the production, storage, testing, and shipping of finished products, including facilities for the production of steam, electricity, chemicals, and other materials that are essential to the manufacturing process, but which are consumed in the manufacturing process and do not become essential components of the finished product; and  (3) A taxpayer is a “qualified manufacturer of steel” if:  (A) The taxpayer is a natural person, company, or corporation engaged in the manufacture, refinement, or processing of steel; and  (B) More than fifty percent (50%) of the electricity or natural gas consumed in the manufacture, refinement, or processing of steel by the taxpayer is used either:  (i) To power an electric arc furnace or furnaces, continuous casting equipment, or rolling mill equipment in connection with melting, continuous casting, or rolling of steel; or  (ii) In the preheating of steel for processing through a rolling mill.
AR Code § 26-52-912 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 9 - Steel Mill Tax Incentives|§ 26-52-912. Certification required — Contents

 To claim the benefits of § 26-52-911, this section, and §§ 26-52-913 — 26-52-914, a taxpayer must obtain certification prior to June 30, 1994, from the Director of the Arkansas Economic Development Commission certifying to the Revenue Division of the Department of Finance and Administration that:   (1) The taxpayer is a “qualified manufacturer of steel” as defined in § 26-52-911; or  (2)  (A) The taxpayer operates a steel mill in Arkansas which began production after February 13, 1991; and  (B) The taxpayer has invested, after February 13, 1991, in excess of one hundred twenty million dollars ($120,000,000) in the steel mill, which investment expenditure is for one (1) of the following:  (i) Property purchased for use in the construction of a building or buildings or any addition or improvement thereon to house the steel mill;  (ii) Machinery and equipment to be located in or in connection with the steel mill. Motor vehicles of a type subject to registration shall not be considered as machinery and equipment; or  (iii) Project planning costs; construction labor costs, including on-site direct labor and supervision whether employed by a contractor or the project owner; architectural or engineering fees; right-of-way purchases; utility extensions; site preparation; parking lots; disposal or containment systems; water and sewer treatment systems; rail spurs; streets and roads; purchase of mineral rights; land; buildings; building renovation; production, processing, and testing equipment; freight charges; building demolition; material handling equipment; drainage systems; water tanks and reservoirs; storage facilities; equipment rental; contractor's cost plus fees; builders risk insurance; original spare parts; job administration expenses; office furnishings and equipment; rolling stock; capitalized start-up costs as recognized by generally accepted accounting principles; and other costs related to the construction.
AR Code § 26-52-913 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 9 - Steel Mill Tax Incentives|§ 26-52-913. Net operating loss deduction — Carry forward

 Taxpayers qualified under § 26-52-912(2) and entitled to a net operating loss deduction as provided in § 26-51-427 may carry forward that deduction to the next-succeeding taxable year following the year of the net operating loss and annually thereafter for a total period of ten (10) years or until the net operating loss has been exhausted, whichever is earlier. The net operating loss deduction must be carried forward in the order named above.
AR Code § 26-52-914 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 52 - Gross Receipts Tax|Subchapter 9 - Steel Mill Tax Incentives|§ 26-52-914. Exemption of sales of natural gas and electricity

 Sales of natural gas and electricity to taxpayers qualified under § 26-52-912(1) or § 26-52-912(2) for use in connection with the steel mill shall be exempt from:   (1) The Arkansas gross receipts tax levied by this chapter;  (2) The Arkansas compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.; and  (3) Any other state or local tax administered under this chapter or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.
AR Code § 26-53-101 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 53 - Compensating or Use Taxes|Subchapter 1 - Arkansas Compensating Tax Act of 1949|§ 26-53-101. Title

 The title of this subchapter shall be cited as the “Arkansas Compensating Tax Act of 1949”.
AR Code § 26-53-105 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 53 - Compensating or Use Taxes|Subchapter 1 - Arkansas Compensating Tax Act of 1949|§ 26-53-105. Sales and Use Tax Section

 The Secretary of the Department of Finance and Administration shall create within the Revenue Division of the Department of Finance and Administration the Sales and Use Tax Section for the collection, enforcement, and administration of the tax levied by this subchapter.
AR Code § 26-53-109 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 53 - Compensating or Use Taxes|Subchapter 1 - Arkansas Compensating Tax Act of 1949|§ 26-53-109. Tax on use, storage, or distribution of computer software — Definitions

 The excise tax levied by this subchapter and by any act supplemental to this subchapter is levied on the privilege of storing, using, distributing, or consuming within this state any of the following:   (1)  (A) Computer software, including prewritten computer software, which shall be treated as a use, storage, distribution, or consumption of tangible personal property for purposes of tax.  (B) As used in this section:  (i) “Computer” means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions;  (ii)  (a) “Computer software” means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task.  (b) “Computer software” does not include software that is delivered electronically or by load and leave;    (iii) “Delivered electronically” means delivered to the purchaser by means other than tangible storage media;  (iv) “Electronic” means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities;  (v) “Load and leave” means delivery to the purchaser by use of a tangible storage media in which the tangible storage media is not physically transferred to the purchaser; and  (vi) “Prewritten computer software” means computer software, including prewritten upgrades, that is not designed and developed by the author or other creator to the specifications of a specific purchaser; and      (2) Service of repairing or maintaining computer equipment or hardware in any form.
AR Code § 26-53-110 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 53 - Compensating or Use Taxes|Subchapter 1 - Arkansas Compensating Tax Act of 1949|§ 26-53-110. Financial institutions

 Sales of tangible personal property, specified digital products, a digital code, and services to financial institutions are subject to the state compensating tax levied in this subchapter, the same as such sales to other business corporations.
AR Code § 26-53-111 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 53 - Compensating or Use Taxes|Subchapter 1 - Arkansas Compensating Tax Act of 1949|§ 26-53-111. Deduction for bad debts

 A bad debt deduction from a taxable sale under this subchapter is allowed and shall be taken in the same manner as provided in § 26-52-309.
AR Code § 26-53-112 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 53 - Compensating or Use Taxes|Subchapter 1 - Arkansas Compensating Tax Act of 1949|§ 26-53-112. Exemptions generally

 There are specifically exempted from the taxes levied in this subchapter:   (1) Property or services, the storage, use, distribution, or consumption of which this state is prohibited from taxing under the United States Constitution or laws or the Arkansas Constitution or laws; and  (2) Sales of tangible personal property, specified digital products, a digital code, or services on which the tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., is levied and any tangible personal property, specified digital products, digital codes, or services specifically exempted from taxation by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and legislation enacted subsequent to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.
AR Code § 26-53-113 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 53 - Compensating or Use Taxes|Subchapter 1 - Arkansas Compensating Tax Act of 1949|§ 26-53-113. Exemption for unprocessed crude oil

 Unprocessed crude oil is specifically exempted from the taxes levied in this subchapter.
AR Code § 26-53-116 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 53 - Compensating or Use Taxes|Subchapter 1 - Arkansas Compensating Tax Act of 1949|§ 26-53-116. Exemption for sale and purchase of certain vessels

 The gross receipts and gross proceeds derived from the sale and purchase of vessels, barges, and towboats of at least a fifty-ton load displacement and parts and labor used in the repair and construction of them are exempt from the state compensating tax levied by this subchapter.
AR Code § 26-53-118 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 53 - Compensating or Use Taxes|Subchapter 1 - Arkansas Compensating Tax Act of 1949|§ 26-53-118. Exemption for modular homes

 The storage, use, or consumption of a modular home constructed from materials on which the Arkansas gross receipts tax or state compensating tax has once been paid shall be exempt from the state compensating tax.