The gross receipts or gross proceeds from the sale of tangible personal property, specified digital products, a digital code, or a service to the Arkansas 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.
Ark. Code Ann. § 26-52-443
Exemption for American Scent Dog Association, Inc
Known as the Arkansas Gross Receipts Act
The act spans §§ 26-52-1001 to 26-52-914 (143 sections).
Acts 2009, No. 1176, § 1; 2017, No. 141, § 33.
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.