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AR Code › Title 26 › Chapter 53 › Subchapter 1 › Section 26-53-110
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Sales of tangible personal property, specified digital products, a digital code, and services to financial institutions are subject to the state compensating tax levied in this subchapter, the same as such sales to other business corporations. Amended by Act 2017, No. 141,§ 49, eff. for tax years beginning on and after 1/1/2018. Acts 1973, No. 182, § 6; A.S.A. 1947, § 84-1937.
Sales of tangible personal property, specified digital products, a digital code, and services to financial institutions are subject to the state compensating tax levied in this subchapter, the same as such sales to other business corporations.
Amended by Act 2017, No. 141,§ 49, eff. for tax years beginning on and after 1/1/2018.
Acts 1973, No. 182, § 6; A.S.A. 1947, § 84-1937.
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