Arkansas § 12-63-406 - Canteen — Inventory and sales — Tax exemption.
Full text of Arkansas Arkansas Code of 1987 Annotated § 12-63-406 — Canteen — Inventory and sales — Tax exemption., with citation guidance and answers to common questions.
§ 12-63-406. Canteen — Inventory and sales — Tax exemption.
The Adjutant General, acting for and on behalf of the Arkansas National Guard, shall have authority to purchase normally regarded canteen inventory items, subject to the limitations prescribed in § 12-63-404. The sale of items shall be made only to: Active and retired members of the Army National Guard and Air National Guard; Active, retired, and reserve members of the United States Armed Forces; United States Department of Defense employees; Full-time employees of the Department of the Military; Students attending training programs at Camp Joseph T. Robinson or Fort Chaffee; 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; Employees of tenant government agencies located on Camp Joseph T. Robinson or Fort Chaffee; and 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. The items sold shall be exempt from the imposition of any taxes levied by the State of Arkansas or by any political subdivision thereof.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 12-63-406
What does Arkansas Code of 1987 Annotated § 12-63-406 cover?
Section 12-63-406 ("Canteen — Inventory and sales — Tax exemption.") is part of the Arkansas Code of 1987 Annotated, the codified statutory law of Arkansas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arkansas § 12-63-406?
A common citation format is "Arkansas Code of 1987 Annotated § 12-63-406" (Arkansas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arkansas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arkansas official source linked on this page or consult a licensed Arkansas attorney.
How does Arkansas § 12-63-406 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arkansas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arkansas.