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006.05.202-7. Items Eligible for Sales/Use Tax Refund

AR ADC 006.05.202-7Arkansas Administrative Code

West's Arkansas Administrative Code
Title 006. Department of Finance and Administration
Division 05. Division of Revenues
Rule 202. 1989-1 Gross Receipts and Use Tax/Enterprise Zones
Ark. Admin. Code 006.05.202-7
006.05.202-7. Items Eligible for Sales/Use Tax Refund
Currentness
Only materials used in the construction of a building, or any addition or improvement thereon, for housing any legitimate business enterprise, and machinery and equipment used in that enterprise (except motor vehicles) will be considered eligible for sales/use tax refund.
Current with amendments received through August 15, 2023. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.202-7, AR ADC 006.05.202-7
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