{"data":{"id":"us-ar/ark.-code-ann.-26-52-421","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-52-421","heading":"Nonprofit food distribution agencies","body":"The gross receipts or gross proceeds derived from the sale of food and food ingredients to nonprofit agencies organized under the Arkansas Nonprofit Corporation Act, § 4-28-201 et seq., for free distribution to the poor and needy shall be exempt from the Arkansas gross receipts tax levied by this chapter.","path":["AR Code","Title 26","Chapter 52","Subchapter 4"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"ba9675b9c71b48a65950841d4865f70407136ba910e9395145e70e7cac5f673f","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-52-420","next":"us-ar/ark.-code-ann.-26-52-422"},"notice":"GroundRules: Original legal text. Not legal advice."}