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STATE PROFILE / AR

Arkansas

Act 548 of 2025 amended Arkansas's sales-and-use-tax exemption for qualified data centers, including the statutory definition of eligible equipment and related services. The framework sets eligibility conditions. It does not establish that a particular 2026 project has approval or qualifies for relief.

In the historical record

No verified March–November events are included for this state yet. This is a coverage gap, not evidence of no activity.