Arkansas Code Annotated

Ark. Code Ann. § 26-57-209 (2020)

Exemption from tax

✓ Arkansas Code release r76: Acts through about 2020 (2021-2025 sessions missing)
Find cases: SyfertCases citing this section JustiaArk. Code CornellLII Search CasesGoogle Scholar

History. Acts 1977, No. 546, § 7; 1979, No. 911, § 8; A.S.A. 1947, § 84-4507; Acts 2011, No. 836, § 3; 2015, No. 1119, § 7; 2019, No. 1071, § 10.

Amendments. The 2011 amendment added the introductory language of (a); deleted “are not subject to the taxes imposed by § 26-57-208” at the end of (a)(2); and added (b).

The 2015 amendment deleted “and to other wholesalers licensed under this subchapter” at the end of (a)(2); and added (a)(3).

The 2019 amendment substituted “permitted” for “licensed” in (a)(3) and (b).