Arkansas Code Annotated
Ark. Code Ann. § 26-53-101 (2026)
Title
✓ current as of May 2026
The title of this subchapter shall be cited as the “Arkansas Compensating Tax Act of 1949”.
History. Acts 1949, No. 487, § 1; A.S.A. 1947, § 84-3101.
Case Notes
Cited: American Television Co. v. Hervey, 253 Ark. 1010, 490 S.W.2d 796 (1973); Jefferson Coop. Gin, Inc. v. Milam, 255 Ark. 479, 500 S.W.2d 932 (1973); C & C Mach., Inc. v. Ragland, 278 Ark. 629, 648 S.W.2d 61 (1983); Pledger v. Brunner & Lay, Inc., 308 Ark. 512, 825 S.W.2d 599.
Notes of Decisions
Cited in 9
cases (2 in the last 5 years), 1989–2024 · leading case: Pledger v. Troll Book Clubs, Inc., 871 S.W.2d 389 (Ark. 1994).
Pledger v. Troll Book Clubs, Inc., 871 S.W.2d 389 (Ark. 1994). “" I am not persuaded that such was the understanding, as I interpret the Department's position before the trial court and renewed in this de novo appeal, to be whether the Teachers were agents of Troll within the meaning of Ark.Code Ann. §§ 26-53-101 and 102(4) (1987).”
Walther v. FLIS Enters., Inc., 540 S.W.3d 264 (Ark. 2018). “(b)(1) The gross receipts tax levied by this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., are levied on a withdrawal from stock.”
Ragland v. Gen. Tire & Rubber Co., 763 S.W.2d 70 (Ark. 1989). “§ 26-53-106 (1987) [the “Arkansas Compensating Tax Act of 1949,” Ark. Code Ann. §§ 26-53-101 — 26-53-206 (1987)].”
Pledger v. Featherlite Precast Corp., 823 S.W.2d 852 (Ark. 1992). “is procured from without this state for use, storage, or consumption including machinery, equipment, repair or replacement parts, materials, and supplies used, stored, or consumed by a contractor in the performance of a contract in this state shall be subject to the compensating…”
Arkansas Dep't of Fin. & Admin. v. Trotter Ford, Inc. & Trotter Auto, Inc., D/B/A Trotter Toyota, 2024 Ark. 31 (Ark. 2024). “(b)(1) The gross receipts tax levied by this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., are levied on a withdrawal from stock.”
Boral Gypsum, Inc. v. Leathers, 924 S.W.2d 805 (Ark. 1996). “Appellant contends that it should not be subject to use tax on compressor fuel that is exclusively owned and used by NGT to transport appellant’s natural gas. The stipulated facts are that appellant purchased natural gas from out-of-state suppliers who billed appellant in a…”
Acxiom Corp. v. Leathers, 961 S.W.2d 735 (Ark. 1998). “1997), or vendor use taxes paid pursuant to Ark. Code Ann. §§ 26-53-101 to 26-53-139 (Repl.”
Keith Gibson, Marie Holder, Robert S. Moore, Jr., Alec Farmer, & Philip Taldo, Members of the Arkansas State High. Comm'n Lorie Tudor, Dir. of the Arkansas Dep't of Transp. & the Arkansas Dep't of Transp. v. the Little Rock Downtown Neighborhood Ass'n, Inc. The Pettaway Neighborhood Ass'n The Hanger Hill Neighborhood Ass'n The Forest Hills Neighborhood Ass'n, Inc. The Coalition of Little Rock Neighborhoods, Inc. Arkansas Communities Org., Inc. Joshua Silverstein Dale Pekar John Hedrick Denise Ennett Rohn Muse Barbara Barrows & Kathy Wells, 2023 Ark. 45 (Ark. 2023). “5%) is levied on all tangible personal property, specified digital products, a digital code, and services subject to the tax levied by the Arkansas Compensating Tax Act of 1949, Arkansas Code § 26-53-101 et seq. (2) The tax shall be collected, reported, and paid in the same…”
Pledger V. Brunner & Lay, Inc., 825 S.W.2d 599 (Ark. 1992). “§§ 26-53-106 and 26-53-107 (1987), and see, generally, Ark. Code Ann. §§26-53-101 etc. seq. One percent countywide use taxes, subject to a limit of $25 with respect to a single transaction, are authorized by Ark.”
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