§ 26-52-445. Kegs used by wholesale manufacturer of beer

AR Code § 26-52-445 (2018) (N/A)
Copy with citation
Copy as parenthetical citation

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.