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Arkansas Code Title 12. Law Enforcement, Emergency Management, and Military Affairs § 12-63-406. Military-type canteens and exchanges--inventory and sales--Tax exemption

Current as of March 28, 2024 | Updated by Findlaw Staff

(a) The Adjutant General, acting for and on behalf of the Arkansas National Guard, may purchase normally regarded military-type canteen and exchange inventory items, subject to the limitations prescribed in § 12-63-404.

(b) The sale of items shall be made only to:

(1) Active and retired members of the Army National Guard and Air National Guard;

(2) Active, retired, and reserve members of the United States Armed Forces;

(3) United States Department of Defense employees;

(4) Full-time employees of the Department of the Military;

(5) Students attending training programs at Camp Joseph T. Robinson or Fort Chaffee;

(6) Contractors and their employees performing work pursuant to a contract with the United States or the State of Arkansas on Camp Joseph T. Robinson or Fort Chaffee;

(7) Employees of tenant government agencies located on Camp Joseph T. Robinson or Fort Chaffee; and

(8) Dependents of the persons in subdivisions (b)(1)-(7) of this section who hold identification cards evidencing their status, as may be found acceptable to the Adjutant General.

(c) The items sold shall be exempt from the imposition of any taxes levied by the State of Arkansas or by any political subdivision thereof.

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Cite this article: FindLaw.com - Arkansas Code Title 12. Law Enforcement, Emergency Management, and Military Affairs § 12-63-406. Military-type canteens and exchanges--inventory and sales--Tax exemption - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-12-law-enforcement-emergency-management-and-military-affairs/ar-code-sect-12-63-406/

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