{"data":{"id":"us-ar/ark.-code-ann.-26-52-443","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-52-443","heading":"Exemption for American Scent Dog Association, Inc","body":"The gross receipts or gross proceeds from the sale of tangible personal property, specified digital products, a digital code, or a service to the American Scent Dog Association, Inc., 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.","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":"b7463679f4327ea8dadd45181066f13590887362062b20c4c75c7e898dcf3532","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-52-442","next":"us-ar/ark.-code-ann.-26-52-444"},"notice":"GroundRules: Original legal text. Not legal advice."}