Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › GROSS RECEIPTS TAX RULES › Rule 006.05.06-005-GR-31 - EXEMPTIONS FROM TAX - SPECIFIC ORGANIZATIONS EXEMPT WHEN THEY PURCHASE TAXABLE GOODS OR SERVICES

Current through Register Vol. 49, No. 6, June, 2024
A. Certain
				specified organizations or groups have been exempted from the tax when they
				purchase tangible personal property or taxable services. Sellers of tangible
				personal property or taxable services need not collect the tax upon the gross
				receipts or gross proceeds derived from the sales of tangible personal property
				or services to such specified organizations.
B. EXEMPT ORGANIZATIONS. The following
				specified organizations are exempt from sales tax:
1. The Boy's Clubs of America or any local
				council or organization thereof;
2.
				The Girl's Clubs of America or any local council or organization
				thereof;
3. The Poets' Roundtable
				of Arkansas;
4. The Boy Scouts of
				America or any of the Scout Councils located in Arkansas;
5. The Girl Scouts of the United States of
				America or any of the Scout Councils located in Arkansas;
6. U. S. Governmental agencies;
7. 4-H Clubs and FFA Clubs located in
				Arkansas;
8. The Arkansas 4-H
				Foundation, the Arkansas Future Farmers of America Foundation and the Arkansas
				Future Farmers of America Association;
9. Orphans' homes or children' homes located
				in Arkansas which are not operated for profit and which are operated by a
				church, religious organization or other benevolent, charitable
				association;
10. Public Housing
				Authorities organized pursuant to Ark. Code Ann. §
										14-169-201 et
				seq.;
11. Regional Water
				Distribution Districts organized pursuant to Ark. Code Ann. § 14116-101 et
				seq.;
12. The Arkansas Country
				Music Hall of Fame Board;
13. The
				American Red Cross;
14. Humane
				Societies not operated for a profit and organized under Ark. Code Ann. §
										20-19-101 et
				seq. for the prevention of cruelty to animals.
15. The rental or lease of specialized
				equipment used in the filming of a motion picture which qualifies for the tax
				incentives provided by Ark. Code Ann. § 26-4201 et seq.
16. Fort Smith Clearing House, Ark. Code Ann.
				§
										26-52-424;
17. Habitat for Humanity, Ark. Code Ann. §
										26-52-401(31);
18. Heifer Project International, Inc., Ark.
				Code Ann. §
										26-52-401(34);
19. The Salvation Army, Ark. Code Ann. §
										26-52-401(33);
20. The value of goods withdrawn from
				inventory and donated to the National Guard, emergency services workers, or
				volunteers providing disaster relief services in a county which is declared a
				disaster area by the Governor pursuant to Ark. Code Ann. §
										26-52-401(38);
21. Sales made by the canteen at Camp
				Robinson to active and retired members of the armed forces and full-time
				employees of the Arkansas Military Department are exempt under Ark. Code Ann. §
										12-63-406.
				If sales are made to other purchasers, they are subject to gross receipts
				tax.
22. The Arkansas Symphony
				Orchestra, Inc. pursuant to Ark. Code Ann. § 26-52401(37);
23. Regional Airport Authorities organized
				pursuant to Ark. Code Ann. §
										14-362-121.