Arkansas Statutes
§ 26-52-445 — Kegs used by wholesale manufacturer of beer
Arkansas § 26-52-445
JurisdictionArkansas
Title26
This text of Arkansas § 26-52-445 (Kegs used by wholesale manufacturer of beer) 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. § 26-52-445 (2026).
Text
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.
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Legislative History
Amended by Act 2017, No. 672,§ 1, eff. 8/1/2017. Amended by Act 2013, No. 1135,§ 13, eff. 8/16/2013. Acts 2011, No. 1226, § 1.
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Bluebook (online)
Arkansas § 26-52-445, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/26-52-445.