Arkansas Statutes

§ 26-52-421 — Nonprofit food distribution agencies

Arkansas § 26-52-421

This text of Arkansas § 26-52-421 (Nonprofit food distribution agencies) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ark. Code Ann. § 26-52-421 (2026).

Text

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 chapter.

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Related

Opinion No.
(Arkansas Attorney General Reports, 1993)

Legislative History

Acts 1993, No. 1144, § 1; 2007, No. 181, § 21.

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Bluebook (online)
Arkansas § 26-52-421, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/26-52-421.