006.05.06 Ark. Code R. 005-GR-31

Current through Register Vol. 49, No. 10, October, 2024

Rule 006.05.06-005-GR-31 - EXEMPTIONS FROM TAX - SPECIFIC ORGANIZATIONS EXEMPT WHEN THEY PURCHASE TAXABLE GOODS OR SERVICES

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 The value of goods withdrawn from inventory and donated to the National Guard, emergency services workers, or volunteers providing disaster relief services in a county which is declared a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.

006.05.06 Ark. Code R. 005-GR-31

Ark. Code Ann. § 26-52-401, or as cited