Arkansas § 26-63-404 Exemptions

Arkansas Statutes

§ 26-63-404 — Exemptions

Arkansas § 26-63-404

Title26

This text of Arkansas § 26-63-404 (Exemptions) 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. § 26-63-404 (2026).

Text

There is exempted from the tourism tax levied by this subchapter the following:

(1)Gross receipts or gross proceeds derived from the sale or rental of tangible personal property or taxable services to the Boy Scouts of America, chartered by the United States Congress in 1916, or the Girl Scouts of the United States of America, chartered by the United States Congress in 1950, or any of the scout councils in this state;

(2)Gross receipts or gross proceeds derived from the sale or rental of tangible personal property or taxable services to the Boys and Girls Clubs of America or a local council or organization of the Boys and Girls Clubs of America; or (3) Gross receipts or gross proceeds derived from the sale or rental of tangible personal property or taxable services to 4-H clubs and FFA c

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There is exempted from the tourism tax levied by this subchapter the following: (1) Gross receipts or gross proceeds derived from the sale or rental of tangible personal property or taxable services to the Boy Scouts of America, chartered by the United States Congress in 1916, or the Girl Scouts of the United States of America, chartered by the United States Congress in 1950, or any of the scout councils in this state; (2) Gross receipts or gross proceeds derived from the sale or rental of tangible personal property or taxable services to the Boys and Girls Clubs of America or a local council or organization of the Boys and Girls Clubs of America; or (3) Gross receipts or gross proceeds derived from the sale or rental of tangible personal property or taxable services to 4-H clubs and FFA clubs in this state, to the Arkansas 4-H Foundation, Incorporated, the Arkansas FFA Foundation, and the Arkansas Division of the Future Farmers of America.