Arkansas Finance Department Determines Sales Tax Exemption for Volunteer Fire Department Vehicle Repair Parts

The Arkansas Department of Finance and Administration (DFA) April 15 determined in a letter ruling that purchases of repair parts for a volunteer fire department’s vehicles are exempt from sales tax. The DFA explained that: 1) purchases of fire protection equipment and emergency equipment owned by and exclusively used by volunteer fire departments are exempt from sales tax; and 2) the sales tax exemption extends to repair parts and supplies for maintaining fire protection equipment. [Ark. Dep’t of Fin. & Admin., Opinion No. 20190329, 04/15/19]

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