Arkansas Code § 26-52-442

Thermal imaging equipment
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The gross receipts or gross proceeds derived from the sale of thermal imaging equipment purchased by a county government for use by law enforcement aircraft are exempt from the: (1) Gross receipts tax levied by this chapter; and (2) Compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. Acts 2009, No. 767, § 1.
The gross receipts or gross proceeds derived from the sale of thermal imaging equipment purchased by a county government for use by law enforcement aircraft are exempt from the: (1) Gross receipts tax levied by this chapter; and (2) Compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. Acts 2009, No. 767, § 1.
The gross receipts or gross proceeds derived from the sale of thermal imaging equipment purchased by a county government for use by law enforcement aircraft are exempt from the: (1) Gross receipts tax levied by this chapter; and (2) Compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. Acts 2009, No. 767, § 1.
The gross receipts or gross proceeds derived from the sale of thermal imaging equipment purchased by a county government for use by law enforcement aircraft are exempt from the:
(1) Gross receipts tax levied by this chapter; and
(2) Compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.
Acts 2009, No. 767, § 1.

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