The gross receipts or gross proceeds derived from the sale of food and food ingredients to nonprofit agencies organized under the Arkansas Nonprofit Corporation Act, § 4-28-201 et seq., for free distribution to the poor and needy shall be exempt from the Arkansas gross receipts tax levied by this subchapter.
Exemption for nonprofit food distribution agencies
Ark. Code Ann. § 26-53-136 — under Compensating or Use Taxes.
Ark. Code Ann. § 26-53-136