Ark. Code Ann. » Title 26 Chapter 55
Arkansas Code Annotated

Ark. Code Ann. § 26-55-207 (2020)

Exemptions

✓ Arkansas Code release r76: Acts through about 2020 (2021-2025 sessions missing)
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The tax imposed by § 26-55-205 shall not be collected upon or with respect to the following transactions:

  1. The sale of motor fuel by a pipeline importer who has first received the motor fuel into this state via common carrier pipeline, barge, or rail to a duly licensed distributor in this state;
  2. The sale of motor fuel by a duly licensed distributor for export from the State of Arkansas, and shipped by common carrier FOB destination, to any other state or territory or to any foreign country, or the export of motor fuel by a duly licensed distributor from the State of Arkansas to any other state or territory or to any foreign country, if satisfactory proof of actual exportation of all the motor fuel is furnished at the time and in the manner prescribed by the Secretary of the Department of Finance and Administration;
  3. The sale of motor fuel to the United States Government; or
  4. The sale of motor fuel for use in propelling airplanes, provided that satisfactory proof is furnished in the manner prescribed by the secretary that the motor fuel is to be used in the propelling of airplanes.

History. Acts 1941, No. 383, § 4; 1943, No. 253, § 1; 1947, No. 415, § 1; 1953, No. 112, § 12; 1959, No. 273, § 1; 1965 (1st Ex. Sess.), No. 41, § 1; 1965 (1st Ex. Sess.), No. 43, § 2; 1967, No. 198, § 2; 1979, No. 437, § 1; 1983, No. 830, § 1; 1985, No. 112, § 1; A.S.A. 1947, § 75-1106; Acts 1987, No. 763, § 3; 2019, No. 910, §§ 3938, 3939.

Amendments. The 2019 amendment substituted “Secretary of the Department of Finance and Administration” for “Department of Finance and Administration” in (2); and substituted “secretary” for “director” in (4).

Case Notes

State Agencies.

State highway department was not exempt from payment of gasoline tax purchased for use in the repair, maintenance, and construction of highways and bridges in the state highway system. McCarroll v. Mitchell, 198 Ark. 435, 129 S.W.2d 611 (1939) (decision under prior law).

Cited: Whiteley v. Wilcox Oil Co., 225 Ark. 293, 280 S.W.2d 903 (1955).

Notes of Decisions
Cited in 1 case, 1991–1991 · leading case: Snyder v. Martin, 806 S.W.2d 358 (Ark. 1991).
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Snyder v. Martin, 806 S.W.2d 358 (Ark. 1991). · cites it 4× “The number of gallons of motor fuel sold by the distributor during the preceding month and exempted under Ark. Code Ann. § 26-55-207 (1) - (4) (1987).”
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.