§ 26-74-103 - Fort Smith Clearinghouse.
26-74-103. 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.
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.
Scroll for next Arkansas statute…