Fort Smith Clearinghouse

The gross receipts or gross proceeds derived from sales to the Community Services Clearinghouse, Inc., of Fort Smith are hereafter exempt from: (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. Acts 1993, No. 913, § 1; 2007, No. 182, § 28. The gross receipts or gross proceeds derived from sales to the Community Services Clearinghouse, Inc., of Fort Smith are hereafter exempt from: (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. Acts 1993, No. 913, § 1; 2007, No. 182, § 28.