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.
Ark. Code Ann. § 26-52-421
Nonprofit food distribution agencies
Known as the Arkansas Gross Receipts Act
The act spans §§ 26–26 (143 sections).
Acts 1993, No. 1144, § 1; 2007, No. 181, § 21.
Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.