Exemption for sales to Community Services Clearinghouse, Inc., of Fort Smith

Ark. Code Ann. § 26-53-135 — under Compensating or Use Taxes.

Ark. Code Ann. § 26-53-135

(1) 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.

(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.