Arkansas Statutes

§ 26-74-103 — Fort Smith Clearinghouse

Arkansas § 26-74-103

This text of Arkansas § 26-74-103 (Fort Smith Clearinghouse) 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. § 26-74-103 (2026).

Text

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.

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Legislative History

Acts 1993, No. 913, § 1; 2007, No. 182, § 28.

Nearby Sections

15
§ 26-1-101
Definitions
§ 26-17-202
Attorneys
§ 26-17-203
Field auditors
§ 26-17-204
Bond
§ 26-17-303
Petroleum products
§ 26-17-401
Penalty
§ 26-17-404
Violations
§ 26-17-501
Penalty
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Bluebook (online)
Arkansas § 26-74-103, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/26-74-103.