# Ark. Code Ann. § 26-52-406: Prescription drugs and oxygen

> Arkansas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S4_S26-52-406

## Section

- **Citation:** Ark. Code Ann. § 26-52-406
- **Heading:** Prescription drugs and oxygen
- **Jurisdiction:** Arkansas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-406

## Text

(a) (1) The gross receipts or gross proceeds derived from the sale, purchase, or use of prescription drugs by licensed pharmacists, hospitals, or physicians when sold, purchased, or administered for human use and from the sale of oxygen sold for human use on prescription of a licensed physician shall be exempt from the Arkansas gross receipts tax levied by this chapter and the Arkansas compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (2) The withdrawal of prescription drug samples for free distribution from a stock or inventory, whether located within or outside the State of Arkansas, is exempt from the tax imposed by this chapter. (b) The Secretary of the Department of Finance and Administration shall adopt such appropriate rules as the secretary deems necessary to assume the effective and efficient administration of the exemption provided for in this section and to prevent abuse thereof. Amended by Act 2019, No. 315,§ 2993, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3848, eff. 7/1/2019. Acts 1979, No. 54, §§ 1, 2; 1985, No. 941, § 1; A.S.A. 1947, §§ 84-1904.3, 84-1904.4; Acts 1987, No. 416, § 1; 1997, No. 704, § 1; 1997, No. 884, § 1.

(a) (1) The gross receipts or gross proceeds derived from the sale, purchase, or use of prescription drugs by licensed pharmacists, hospitals, or physicians when sold, purchased, or administered for human use and from the sale of oxygen sold for human use on prescription of a licensed physician shall be exempt from the Arkansas gross receipts tax levied by this chapter and the Arkansas compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (2) The withdrawal of prescription drug samples for free distribution from a stock or inventory, whether located within or outside the State of Arkansas, is exempt from the tax imposed by this chapter.

(1) The gross receipts or gross proceeds derived from the sale, purchase, or use of prescription drugs by licensed pharmacists, hospitals, or physicians when sold, purchased, or administered for human use and from the sale of oxygen sold for human use on prescription of a licensed physician shall be exempt from the Arkansas gross receipts tax levied by this chapter and the Arkansas compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

(2) The withdrawal of prescription drug samples for free distribution from a stock or inventory, whether located within or outside the State of Arkansas, is exempt from the tax imposed by this chapter.

(b) The Secretary of the Department of Finance and Administration shall adopt such appropriate rules as the secretary deems necessary to assume the effective and efficient administration of the exemption provided for in this section and to prevent abuse thereof.

Amended by Act 2019, No. 315,§ 2993, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3848, eff. 7/1/2019.

Acts 1979, No. 54, §§ 1, 2; 1985, No. 941, § 1; A.S.A. 1947, §§ 84-1904.3, 84-1904.4; Acts 1987, No. 416, § 1; 1997, No. 704, § 1; 1997, No. 884, § 1.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S4_S26-52-406. Check the current official text before relying on it. Not legal advice.