§ 26-53-135. Exemption for sales to Community S...
(1) The Arkansas gross receipts tax levied by §§ 26-52-301, 26-52-302, and 26-63-402;
(2) The Arkansas compensating use tax levied by §§ 26-53-106 and 26-53-107; and
(3) All city and county sales and use taxes.