Code of Arkansas Rules Title 26 — Taxation
26 CAR § 30-1104
Exemptions from tax — Repair of commercial jet aircraft
# (a)
The gross receipts or gross proceeds derived from the alteration, addition, cleaning, refinishing, replacement, or repair of commercial jet aircraft, commercial jet aircraft components, or commercial jet aircraft subcomponents are exempt from sales tax.
# (b)
The gross receipts or gross proceeds derived from the sale of parts or other tangible personal property that is incorporated into or becomes a part of commercial jet aircraft, commercial jet aircraft components, or commercial jet aircraft subcomponents are exempt from sales or use tax.
# (c)
“Commercial jet aircraft” means any commercial, military, private, or other turbine or turbojet aircraft having a certified maximum take-off weight of more than twelve thousand five hundred pounds (12,500 lbs.).
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In this chapter (40 sections)
- 30-705 · Sale of aircraft
- 30-706 · Sale of manufactured homes, modular homes, and mobile homes
- 30-707 · New and used boats
- 30-801 · Sales of heavy equipment
- 30-802 · Receipts from certain coin-operated amusement machines subject…
- 30-803 · Floral arrangements subject to tax — Special rules
- 30-901 · What constitutes gross receipts — Examples
- 30-1001 · Persons required to collect and remit tax — Pawnbrokers and…
- 30-1002 · Leases and rentals
- 30-1003 · Persons required to collect and remit tax — Specific…
- 30-1004 · Rates for property purchased for use in the performance of a…
- 30-1005 · Persons required to collect and remit tax — Specific…
- 30-1006 · Radio, video, and television tapes and films
- 30-1007 · Special rules for fundraising and other infrequent sales
- 30-1008 · Persons required to collect and remit tax — Specific…
- 30-1009 · Persons required to collect and remit tax — Specific…
- 30-1010 · Persons required to collect and remit tax — Specific…
- 30-1101 · Exemptions from tax — Sales of items purchased with food…
- 30-1102 · Exemptions from tax — Fuel oil, motor fuel, motor oil,…
- 30-1103 · Exemptions from tax — Certain labor services exempt from tax
- 30-1104 · Exemptions from tax — Repair of commercial jet aircraft
- 30-1105 · Exemptions from tax — Specific organizations exempt when they…
- 30-1106 · Exemptions from tax — Volunteer fire departments
- 30-1107 · Exemptions from tax — Fuel for manufacturing
- 30-1108 · Exemptions from tax — Foodstuffs sold to governmental…
- 30-1109 · Exemptions from tax — Motor vehicles purchased by specific…
- 30-1110 · Exemptions from tax — Schools
- 30-1111 · Exemptions from tax — Persons eligible for Medicare and…
- 30-1112 · Exemptions from tax — Hospitals and sanitariums
- 30-1113 · Exemptions from tax — Prescription drugs and oxygen
- 30-1114 · Exemptions from tax — Insulin and test strips
- 30-1115 · Exemptions from tax — Durable medical equipment,…
- 30-1116 · Sales by ophthalmologists, optometrists, opticians, and…
- 30-1117 · Exemptions from tax — Charities and churches
- 30-1118 · Exemptions from tax — Admission fees to rodeos and fairs —…
- 30-1119 · Exemptions from tax — Raw farm products grown in Arkansas
- 30-1120 · Exemptions from tax — Dairy, livestock (including…
- 30-1121 · Exemptions from tax — Cotton gin baling materials,…
- 30-1122 · [Reserved]
- 30-1123 · Exemptions from tax — Certain products used for livestock and…