Ark. Code § 26-52-445

Current with legislation from 2024 Fiscal and Special Sessions.

Section 26-52-445 - Kegs used by wholesale manufacturer of beer

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.

Amended by Act 2017, No. 672,§ 1, eff. 8/1/2017.

Amended by Act 2013, No. 1135,§ 13, eff. 8/16/2013.

Acts 2011, No. 1226, § 1.