There is a newer version of the Arkansas Code
2010 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 52 - Gross Receipts Tax
Subchapter 4 - Exemptions
§ 26-52-424 - Sales to Fort Smith Clearinghouse.
26-52-424. Sales to Fort Smith Clearinghouse.The gross receipts or gross proceeds derived from sales to the Community Service Clearinghouse, Inc., of Fort Smith are hereafter exempt from:
(1) The Arkansas gross receipts tax levied by 26-52-301, 26-52-302, and 26-63-402;
(2) The Arkansas compensating use tax levied by 26-53-106 and 26-53-107; and
(3) All city and county sales and use taxes.
Disclaimer: These codes may not be the most recent version. Arkansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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