(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 Director 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.
Section: Previous 26-52-407 26-52-408 26-52-409 26-52-410 26-52-411 26-52-412 26-52-413 26-52-414 26-52-415 26-52-416 26-52-417 26-52-418 26-52-419 26-52-420 26-52-421 NextLast modified: November 15, 2016