Ark. Code Ann. § 26-52-414: Products sold to humane societies

(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.