Arkansas Code Title 26. Taxation § 26-55-101. Exemptions--U.S. Government motor vehicles

(a) Motor vehicles belonging to the United States Government and used in its business exclusively shall not be required to pay any motor vehicle fuel tax.

(b) When motor vehicle fuel upon which the tax has been paid is sold to any agent or employee of the United States Government for use in a motor vehicle belonging to the United States Government, and is used in its business exclusively, the wholesaler or dealer may not charge the consumer with the amount of the tax but may claim the refund of the tax under such rules as the Secretary of the Department of Finance and Administration may prescribe.