{"data":{"id":"us-ar/ark.-code-ann.-26-52-430","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-52-430","heading":"Charitable organizations","body":"(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. 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.\n\n(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.\n\n(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.\n\n(1) The sales transaction is conducted by a member of the charitable organization and not by a franchisee or licensee;\n\n(2) All the proceeds derived from the sales transaction go to the charitable organization; and\n\n(3) The sales transaction is not: (A) A continuing one; or (B) Held more than ten (10) times a year.\n\n(A) A continuing one; or\n\n(B) Held more than ten (10) times a year.\n\n(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.\n\n(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.\n\n(2) The provisions of this section shall also not apply to a gift shop operated by a charitable organization at a for-profit hospital.","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":"ec47f2259fdf3deb36e48613a5d57072d6b617353bdba2b9d268709e042281fd","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-52-429","next":"us-ar/ark.-code-ann.-26-52-431"},"notice":"GroundRules: Original legal text. Not legal advice."}