# Ark. Code Ann. § 26-52-407: Certain vessels

> Arkansas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S4_S26-52-407

## Section

- **Citation:** Ark. Code Ann. § 26-52-407
- **Heading:** Certain vessels
- **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 26-52-407

## Text

The gross receipts and gross proceeds derived from the sale and purchase of vessels, barges, and towboats of at least fifty (50) tons load displacement, and parts and labor used in the repair and construction of them, are exempt from the Arkansas gross receipts tax levied by this chapter. Acts 1979, No. 449, § 1; A.S.A. 1947, § 84-1904.8.

The gross receipts and gross proceeds derived from the sale and purchase of vessels, barges, and towboats of at least fifty (50) tons load displacement, and parts and labor used in the repair and construction of them, are exempt from the Arkansas gross receipts tax levied by this chapter.

Acts 1979, No. 449, § 1; A.S.A. 1947, § 84-1904.8.

## Nearby sections

- [Ark. Code Ann. § 26-52-401 Various products and services - Definitions](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S4_S26-52-401.md)
- [Ark. Code Ann. § 26-52-402 Certain machinery and equipment - Definitions](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S4_S26-52-402.md)
- [Ark. Code Ann. § 26-52-403 Farm equipment and machinery - Definitions](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S4_S26-52-403.md)
- [Ark. Code Ann. § 26-52-404 Feedstuffs used for livestock - Definition](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S4_S26-52-404.md)
- [Ark. Code Ann. § 26-52-405 Products used for livestock, poultry, and agricultural production](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S4_S26-52-405.md)
- [Ark. Code Ann. § 26-52-406 Prescription drugs and oxygen](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S4_S26-52-406.md)
- [Ark. Code Ann. § 26-52-407 Certain vessels](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S4_S26-52-407.md)
- [Ark. Code Ann. § 26-52-408 Certain bagging, packaging, or tying materials - Definitions](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S4_S26-52-408.md)
- [Ark. Code Ann. § 26-52-409 Aircraft held for resale and used for rental or charter](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S4_S26-52-409.md)
- [Ark. Code Ann. § 26-52-410 Motor vehicles sold to political subdivisions and schools](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S4_S26-52-410.md)
- [Ark. Code Ann. § 26-52-411 Admission tickets sold by municipalities and counties](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S4_S26-52-411.md)
- [Ark. Code Ann. § 26-52-412 Admission tickets sold by schools, universities, and colleges](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S4_S26-52-412.md)
- [Ark. Code Ann. § 26-52-413 Products sold to orphans' or children's homes](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S4_S26-52-413.md)
- [Ark. Code Ann. § 26-52-414 Products sold to humane societies](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S4_S26-52-414.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S4_S26-52-407. Check the current official text before relying on it. Not legal advice.