Ark. Code Ann. § 26-57-209 (2020)
Exemption from tax
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).