# Ark. Code Ann. § 26-52-410: Motor vehicles sold to political subdivisions and schools

> Arkansas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S4_S26-52-410

## Section

- **Citation:** Ark. Code Ann. § 26-52-410
- **Heading:** Motor vehicles sold to political subdivisions and schools
- **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 26-52-410

## Text

(a) No tax shall be levied or collected upon gross receipts derived from the sale of motor vehicles to municipalities and counties or to state-supported colleges and universities or to public school districts in this state. (b) No tax shall be levied or collected upon the gross receipts derived from the sale of school buses to school districts of Arkansas. (c) No tax shall be levied or collected upon the gross receipts derived from the sale of school buses if at the time of sale the school bus purchaser has contracted with an Arkansas school district to provide school bus service for the school district, the school buses purchased are used exclusively in providing such service, and the obligation to pay any taxes related to the school buses is contractually assumed by the school district. This exemption shall apply only to school buses which are equipped in accordance with § 6-19-117(a) -(d). Acts 1947, No. 339, § 1; 1971, No. 49, § 1; A.S.A. 1947, §§ 84-1904.9, 84-1905; Acts 1997, No. 1303, § 1.

(a) No tax shall be levied or collected upon gross receipts derived from the sale of motor vehicles to municipalities and counties or to state-supported colleges and universities or to public school districts in this state.

(b) No tax shall be levied or collected upon the gross receipts derived from the sale of school buses to school districts of Arkansas.

(c) No tax shall be levied or collected upon the gross receipts derived from the sale of school buses if at the time of sale the school bus purchaser has contracted with an Arkansas school district to provide school bus service for the school district, the school buses purchased are used exclusively in providing such service, and the obligation to pay any taxes related to the school buses is contractually assumed by the school district. This exemption shall apply only to school buses which are equipped in accordance with § 6-19-117(a) -(d).

Acts 1947, No. 339, § 1; 1971, No. 49, § 1; A.S.A. 1947, §§ 84-1904.9, 84-1905; Acts 1997, No. 1303, § 1.

## 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)
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- [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)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S4_S26-52-410. Check the current official text before relying on it. Not legal advice.