Arkansas Tax Exemptions for Sale of Secondhand Tangible Personal Property

Arkansas Administrative Code Title 006. Department of Finance and Administration Division 05. Division of Revenues Rule 212. 2008-4 Gross Receipts Tax Rules Gross Receipts Tax Rules 006.05.212-GR-50. EXEMPTIONS FROM TAX - SECONDHAND AND USED TANGIBLE PERSONAL PROPERTY: A. Gross receipts or gross proceeds derived from the sale of secondhand and used tangible personal property will be exempt o...