Section 26-75-102 - Fort Smith Clearinghouse

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.Acts 1993, No. 913, § 1; 2007, No. 182, § 30.