Arkansas § 26-52-414 Products sold to humane societies

Arkansas Statutes

§ 26-52-414 — Products sold to humane societies

Arkansas § 26-52-414

Title26

This text of Arkansas § 26-52-414 (Products sold to humane societies) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 26-52-414 (2026).

Text

(a)All sales to humane societies which are not operated for profit and are organized under the provisions of § 20-19-101 for the prevention of cruelty to animals shall be exempt from this chapter.

(b)The Secretary of the Department of Finance and Administration shall issue a certificate to the officers of each humane society organized under § 20-19-101 , which shall indicate the identity of the humane society officer and the humane society with which the humane society officer is associated. Sales to a humane society shall be exempt from the Arkansas gross receipts tax upon presentation of the certificate.

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(a) All sales to humane societies which are not operated for profit and are organized under the provisions of § 20-19-101 for the prevention of cruelty to animals shall be exempt from this chapter. (b) The Secretary of the Department of Finance and Administration shall issue a certificate to the officers of each humane society organized under § 20-19-101 , which shall indicate the identity of the humane society officer and the humane society with which the humane society officer is associated. Sales to a humane society shall be exempt from the Arkansas gross receipts tax upon presentation of the certificate.