The gross receipts or gross proceeds derived from the sale, lease, or rental of a keg that is used to sell beer at wholesale by a wholesale manufacturer of beer are exempt from the gross receipts tax levied by this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.
Kegs used by wholesale manufacturer of beer
Ark. Code Ann. § 26-52-445 — under Gross Receipts Tax.
Ark. Code Ann. § 26-52-445