{"data":{"id":"us-ar/ark.-code-ann.-26-52-414","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-52-414","heading":"Products sold to humane societies","body":"(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.\n\n(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.","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":"d130cf4036e984a1982f270df7369cc7fda09763e7a28d4fb860e0c136333035","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-52-413","next":"us-ar/ark.-code-ann.-26-52-415"},"notice":"GroundRules: Original legal text. Not legal advice."}