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.

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