Ark. Code Ann. » Title 26 Chapter 52
Arkansas Code Annotated

Ark. Code Ann. § 26-52-517 (2020)

Exemption certificates — Definition

✓ Arkansas Code release r76: Acts through about 2020 (2021-2025 sessions missing)
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History. Acts 1995, No. 358, § 1; 2007, No. 181, § 27; 2011, No. 291, §§ 12, 13; 2013, No. 1135, §§ 14, 15; 2017, No. 141, § 37; 2019, No. 910, §§ 3881-3884.

Amendments. The 2011 amendment rewrote (d); and added (g)(2)(B).

The 2013 amendment inserted “exemption” in (d)(2); and substituted “As used in this subsection, ‘good faith’” for “‘Good faith’” in the introductory language of (g)(2)(B).

The 2017 amendment inserted “specified digital products, digital codes” in (a) and inserted similar language twice in (b)(1); and made a stylistic change.

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 (b)(1), (c)(1), and (e).

Effective Dates. Acts 2017, No. 141, § 63, as amended by Acts 2017, No. 596, § 1: “Sections 2 through 61 of this act are effective for tax years beginning on and after January 1, 2018.”

Notes of Decisions
Cited in 1 case, 1999–1999 · leading case: Springdale Winnelson Co. v. Rakes, 987 S.W.2d 690 (Ark. 1999).
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Springdale Winnelson Co. v. Rakes, 987 S.W.2d 690 (Ark. 1999). · cites it 4× “Ark.Code Ann. § 26-52-517 (Repl.1997). We further note with interest the provisions of the emergency clause, which made this 1995 act effective from and after July 1, 1995.”
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