§ 26-52-424 - Sales to Fort Smith Clearinghouse.
26-52-424. Sales to Fort Smith Clearinghouse.
The gross receipts or gross proceeds derived from sales to the Community Service 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.