The gross receipts or gross proceeds derived from the sale, lease, or rental of a keg that is used to sell beer at wholesale by a wholesale manufacturer of beer 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. § 26-52-445
Kegs used by wholesale manufacturer of beer
Known as the Arkansas Gross Receipts Act
The act spans §§ 26–26 (143 sections).
Acts 2011, No. 1226, § 1; 2013, No. 1135, § 13; 2017, No. 672, § 1.
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.