Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 5 - State Taxes > Chapter 53 - Compensating Or Use Taxes > Subchapter 1 - Arkansas Compensating Tax Act of 1949 > § 26-53-135 - Exemption for sales to Fort Smith Clearinghouse.

§ 26-53-135 - Exemption for sales to Fort Smith Clearinghouse.

26-53-135. Exemption for sales to Fort Smith Clearinghouse.

The gross receipts or gross proceeds derived from sales to the Community Service 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.