Section 26-52-421 - Nonprofit food distribution agencies

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