Arkansas § 26-52-430 Charitable organizations

Arkansas Statutes

§ 26-52-430 — Charitable organizations

Arkansas § 26-52-430

Title26

This text of Arkansas § 26-52-430 (Charitable organizations) 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. § 26-52-430 (2026).

Text

(a)The exemptions stated in this subchapter for a charitable organization shall not extend to sales of new tangible personal property, specified digital products, or a digital code by the charitable organization if the sales compete with sales by for-profit businesses.

(b)A sale by a charitable organization does not compete with a sale by a for-profit business if:

(1)The sales transaction is conducted by a member of the charitable organization and not by a franchisee or licensee;

(2)All the proceeds derived from the sales transaction go to the charitable organization; and (3) The sales transaction is not:

(A)A continuing one; or (B) Held more than ten (10) times a year.

(c)(1) The provisions of this section shall not apply to a sale made by a nonprofit hospital, a cafeteria at a nonp

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(a) The exemptions stated in this subchapter for a charitable organization shall not extend to sales of new tangible personal property, specified digital products, or a digital code by the charitable organization if the sales compete with sales by for-profit businesses. (b) A sale by a charitable organization does not compete with a sale by a for-profit business if: (1) The sales transaction is conducted by a member of the charitable organization and not by a franchisee or licensee; (2) All the proceeds derived from the sales transaction go to the charitable organization; and (3) The sales transaction is not: (A) A continuing one; or (B) Held more than ten (10) times a year. (c) (1) The provisions of this section shall not apply to a sale made by a nonprofit hospital, a cafeteria at a nonprofit hospital, or a gift shop at a nonprofit hospital, whether operated by the hospital, a hospital auxiliary, or other nonprofit organization. (2) The provisions of this section shall also not apply to a gift shop operated by a charitable organization at a for-profit hospital.

Legislative History

Amended by Act 2021, No. 807,§ 1, eff. 7/28/2021. Amended by Act 2017, No. 141,§ 30, eff. for tax years beginning on and after 1/1/2018. Amended by Act 2017, No. 665,§ 1, eff. 10/1/2017. Acts 1999, No. 1062, § 1; 2001, No. 628, § 1.