The gross receipts or gross proceeds derived from the sale of a keg that is used to sell beer 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, ยง 26-53-101 et seq.
Section: Previous 26-52-438 26-52-439 26-52-440 26-52-441 26-52-442 26-52-443 26-52-444 26-52-445 26-52-446 26-52-447 26-52-448 26-52-449 26-52-450 26-52-451 NextLast modified: November 15, 2016