Ark. Code § 26-53-135

Current with legislation from 2024 Fiscal and Special Sessions.

Section 26-53-135 - Exemption for sales to Community Services Clearinghouse, Inc., of Fort Smith

The gross receipts or gross proceeds derived from sales to the Community Services 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.

Ark. Code § 26-53-135

Acts 1993, No. 913, § 1; 2007, No. 182, § 25.