Exemptions from tax — Specific organizations exempt when they purchase taxable goods or services

(a)(1) Certain specified organizations or groups have been exempted from the tax when they purchase tangible personal property or taxable services.

(2) 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

(b) Exempt organizations. The following specified organizations are exempt from sales tax:

(1) The Boys’ Clubs of America or any local council or organization thereof;

(2) The Girls’ 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) United States Government agencies;

(7) 4-H clubs and National FFA Organization clubs located in Arkansas;

(8) The Arkansas 4-H Foundation, the Arkansas FFA Foundation, and the Arkansas FFA Association;

(9) Orphans’ homes or children’s homes located in Arkansas that are:

(A) Not operated for profit; and

(B) Operated by a:

(i) Church;

(ii) Religious organization; or

(iii) Other benevolent, charitable association;

(10) Public housing authorities organized pursuant to Arkansas Code § 14-169-201 et seq.;

(11) Regional water distribution districts organized pursuant to The Regional Water Distribution District Act, Arkansas Code § 14-116-101 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 Arkansas Code § 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 that qualifies for the tax incentives provided by Arkansas Code § 26-4-201 et seq. [repealed];

(16) Community Services Clearinghouse, Inc., of Fort Smith, Arkansas Code § 26-52-424;

(17) Habitat for Humanity, Arkansas Code § 26-52-401(31);

(18) Heifer International, Inc., Arkansas Code § 26-52-401(34);

(19) The Salvation Army, Arkansas Code § 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(20) The value of goods withdrawn from inventory and donated to the National Guard, emergency services workers, or volunteers providing disaster relief services in a county that is declared a disaster area by the Governor pursuant to Arkansas Code § 26-52-401(38);
(21)(A) Sales made by the canteen at Camp Joseph T. Robinson to active and retired members of the armed forces and full-time employees of the Department of the Military are exempt under Arkansas Code § 12-63-406.

(B) If sales are made to other purchasers, they are subject to gross receipts tax;

(22) The Arkansas Symphony Orchestra Society, Inc., pursuant to Arkansas Code § 26-52-401(37); and

(23) Regional airport authorities organized pursuant to Arkansas Code § 14-362-121.