Arkansas · Snapshot open-us-law v2026.08, retrieved 2026-09-14

Ark. Code Ann. § 26-52-445: Kegs used by wholesale manufacturer of beer

Where this section sits in the code

AR Code
Title 26
Chapter 52
Subchapter 4

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.

Collected 2026-09-14T18:32:41Z. Source file · JSON

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