The gross receipts or gross proceeds from the sale of tangible personal property, specified digital products, a digital code, or a service to the American Scent Dog Association, Inc., 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.Amended by Act 2017, No. 141,§ 33, eff. for tax years beginning on and after 1/1/2018.Acts 2009, No. 1176, § 1. The gross receipts or gross proceeds from the sale of tangible personal property, specified digital products, a digital code, or a service to the American Scent Dog Association, Inc., 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.Amended by Act 2017, No. 141,§ 33, eff. for tax years beginning on and after 1/1/2018.Acts 2009, No. 1176, § 1.
Arkansas Legal Code