Fort Smith Clearinghouse

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  2. Arkansas Code
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  4. Local Taxes
  5. County Sales and Use Taxes
  6. General Provisions
  7. Fort Smith Clearinghouse

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The gross receipts or gross proceeds derived from sales to the Community Services Clearinghouse, Inc., of Fort Smith are hereafter exempt from:

  1. (1) The Arkansas gross receipts tax levied by §§ 26-52-301, 26-52-302, and 26-63-402;

  2. (2) The Arkansas compensating use tax levied by §§ 26-53-106 and 26-53-107; and

  3. (3) All city and county sales and use taxes.


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