{"data":{"id":"us-ar/ark.-code-ann.-26-52-445","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-52-445","heading":"Kegs used by wholesale manufacturer of beer","body":"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.","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":"ffef81d9e998adc9c1c4693ea5e9f2aeb4f0b286183ec14ec2215b941dfba808","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-52-444","next":"us-ar/ark.-code-ann.-26-52-446"},"notice":"GroundRules: Original legal text. Not legal advice."}