{"data":{"id":"us-ar/ark.-code-ann.-26-53-136","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-53-136","heading":"Exemption for 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 subchapter.","path":["AR Code","Title 26","Chapter 53","Subchapter 1"],"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":"cb132c22d6d654f3a22535ba540f5b3fc1cc7108c1dd0264b8017f0097261aa3","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-53-135","next":"us-ar/ark.-code-ann.-26-53-137"},"notice":"GroundRules: Original legal text. Not legal advice."}