{"data":{"id":"us-ar/ark.-code-ann.-3-5-1506","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 3-5-1506","heading":"Permit duration, fees, and gross receipts","body":"(a) The temporary wine charitable auction permit shall be issued for a period of not more than five (5) days.\n\n(b) The fee for the permit shall be fifty dollars ($50.00).\n\n(c) The gross receipts from the sale of wine at a charitable auction under this section shall not be subject to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., nor shall the taxes imposed under title 3 of the Arkansas Code be applicable.","path":["AR Code","Title 3","Chapter 5","Subchapter 15"],"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":"d135fe441a8473a865d19cb9f180d59744a7ea58b706d4888971e9112a78df89","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-3-5-1505","next":"us-ar/ark.-code-ann.-3-5-1507"},"notice":"GroundRules: Original legal text. Not legal advice."}