All sales to all orphans' homes in this state, or children's homes, which are not operated for profit and whether operated by a church, religious organization, or other benevolent charitable association shall be exempt from the gross receipts or gross proceeds tax, commonly referred to as the sales tax.
Ark. Code Ann. § 26-52-413
Products sold to orphans' or children's homes
Known as the Arkansas Gross Receipts Act
The act spans §§ 26–26 (143 sections).
Acts 1949, No. 82, § 1; A.S.A. 1947, § 84-1905.1.
Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.