{"data":{"id":"us-ar/ark.-code-ann.-26-74-103","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-74-103","heading":"Fort Smith Clearinghouse","body":"The gross receipts or gross proceeds derived from sales to the Community Services Clearinghouse, Inc., of Fort Smith are hereafter exempt from:\n\n(1) The Arkansas gross receipts tax levied by §§ 26-52-301 , 26-52-302 , and 26-63-402 ;\n\n(2) The Arkansas compensating use tax levied by §§ 26-53-106 and 26-53-107 ; and\n\n(3) All city and county sales and use taxes.","path":["AR Code","Title 26","Chapter 74","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":"a6d0cc6f7ad64845df5aebc4b941588ed13bc9719284446e0c45bae0d0da70dd","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-74-102","next":"us-ar/ark.-code-ann.-26-74-201"},"notice":"GroundRules: Original legal text. Not legal advice."}