{"data":{"id":"us-ar/ark.-code-ann.-26-52-449","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-52-449","heading":"Nonprofit blood donation organizations - Definition","body":"(a) The gross receipts or gross proceeds from the sale of tangible personal property, specified digital products, a digital code, or a service to a nonprofit blood donation organization are exempt from the gross receipts tax levied by this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (b) As used in this section, \"nonprofit blood donation organization\" means an organization described in 26 U.S.C. § 501(c)(3) , as it existed on January 1, 2013, that is: (1) Operated wholly or in part for the purpose of obtaining, collecting, separating, treating, testing, storing, processing, preparing for transfusing, furnishing, donating, or distributing human blood or parts or fractions of single blood units or products derived from single blood units; and (2) Registered as a blood establishment with the United States Food and Drug Administration. Amended by Act 2017, No. 141,§ 34, eff. for tax years beginning on and after 1/1/2018. Added by Act 2013, No. 1419,§ 1, eff. 10/1/2013.\n\n(a) The gross receipts or gross proceeds from the sale of tangible personal property, specified digital products, a digital code, or a service to a nonprofit blood donation organization are exempt from the gross receipts tax levied by this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.\n\n(b) As used in this section, \"nonprofit blood donation organization\" means an organization described in 26 U.S.C. § 501(c)(3) , as it existed on January 1, 2013, that is: (1) Operated wholly or in part for the purpose of obtaining, collecting, separating, treating, testing, storing, processing, preparing for transfusing, furnishing, donating, or distributing human blood or parts or fractions of single blood units or products derived from single blood units; and (2) Registered as a blood establishment with the United States Food and Drug Administration.\n\n(1) Operated wholly or in part for the purpose of obtaining, collecting, separating, treating, testing, storing, processing, preparing for transfusing, furnishing, donating, or distributing human blood or parts or fractions of single blood units or products derived from single blood units; and\n\n(2) Registered as a blood establishment with the United States Food and Drug Administration.","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":"5ec66c46d1dd12bc36076f366179ce85bc0cfcd6affdf03c1f4d4f41bda7fdcd","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-52-448","next":"us-ar/ark.-code-ann.-26-52-450"},"notice":"GroundRules: Original legal text. Not legal advice."}