Arkansas Code Annotated
Ark. Code Ann. § 26-52-202 (2026)
Application for permit
✓ current as of May 2026
History. Acts 1941, No. 386, § 12; A.S.A. 1947, § 84-1913; Acts 1987, No. 372, § 1; 2003, No. 1273, § 5; 2019, No. 910, §§ 3825, 3826.
Amendments. The 2019 amendment substituted “Secretary of the Department of Finance and Administration” for “Director of the Department of Finance and Administration” in (a); and substituted “secretary” for “director” in (a) and (c).
Case Notes
Cited: Cook v. Sears-Roebuck & Co., 212 Ark. 308, 206 S.W.2d 20 (1947); Thompson v. Chadwick, 221 Ark. 720, 255 S.W.2d 687 (1953).
Notes of Decisions
Cited in 5
cases (1 in the last 5 years), 1989–2025 · leading case: Ragland v. Gen. Tire & Rubber Co., 763 S.W.2d 70 (Ark. 1989).
Ragland v. Gen. Tire & Rubber Co., 763 S.W.2d 70 (Ark. 1989). “Paragraphs (12)(A) and (B) provide as follows: (12) (A) Gross receipts or gross proceeds derived from sales for resale to persons regularly engaged in the business of reselling the articles purchased, whether within or without the state if the sales within the state are made to…”
Rineco Chem. Indus., Inc. v. Weiss, 40 S.W.3d 257 (Ark. 2001). “The apposite statute reads: (12)(A) Gross receipts or gross proceeds derived from sales for resale to persons regularly engaged in the business of reselling the articles purchased, whether within or without the state if the sales within the state are made to persons to whom…”
Technical Servs. of Ark., Inc. v. Pledger, 896 S.W.2d 433 (Ark. 1995). “rt: There is specifically exempted from the tax imposed by this act the following: (12)(A) Gross receipts or gross proceeds derived from sales for resale to persons regularly engaged in the business of reselling the articles purchased, whether within or without the state if the…”
Technical Servs. of Arkansas, Inc. v. Pledger, 896 S.W.2d 433 (Ark. 1995). “rt: There is specifically exempted from the tax imposed by this act the following: (12)(A) Gross receipts or gross proceeds derived from sales for resale to persons regularly engaged in the business of reselling the articles purchased, whether within or without the state if the…”
City of Pine Bluff, Arkansas Advert. & Promotion Comm'n v. Aramark Educ. Servs., LLC, 2025 Ark. App. 306 (Ark. Ct. App. 2025). “2023) provides a tax exemption for [g]ross receipts or gross proceeds derived from sales for resale to persons regularly engaged in the business of reselling the articles purchased, whether within or without the state if the sales within the state are made to persons to whom…”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.