§ 26-74-103 - Fort Smith Clearinghouse. - Arkansas Statutes

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.