Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 5 - State Taxes > Chapter 52 - Gross Receipts Tax > Subchapter 3 - Imposition of Tax > § 26-52-305 - Financial institutions.

§ 26-52-305 - Financial institutions.

26-52-305. Financial institutions.

Sales of tangible personal property and services to financial institutions shall be subject to the Arkansas gross receipts tax levied in this chapter the same as such sales to other business corporations.