{"data":{"id":"us-ar/ark.-code-ann.-26-52-413","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-52-413","heading":"Products sold to orphans' or children's homes","body":"All sales to all orphans' homes in this state, or children's homes, which are not operated for profit and whether operated by a church, religious organization, or other benevolent charitable association shall be exempt from the gross receipts or gross proceeds tax, commonly referred to as the sales tax.","path":["AR Code","Title 26","Chapter 52","Subchapter 4"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"714001986dc68ae5679581e05cfe2c1e23d614906527c8f002f9bb7b9810aae9","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-52-412","next":"us-ar/ark.-code-ann.-26-52-414"},"notice":"GroundRules: Original legal text. Not legal advice."}