Browse Arkansas Code titles and sections
26-52-414. Products sold to humane societies.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-414. Products sold to humane societies.
(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 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.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-414
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:26-52-414
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 8eef68f432c4bd6f4267c146485b3f32f2afd1c434ec9734af5f12b2d4b8cabd
Source location: content.xml paragraph 19404
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26-52-414. Products sold to humane societies.
(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 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.
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Arkansas Code — all titles (historical 2020) · legal_authorities
20-19-101. Findings — Humane societies.
(a) The General Assembly finds and declares that humane societies for the prevention of cruelty to animals organized under the laws of this state now or hereinafter in effect are public organizations necessary to protect the health, safety, and general welfare of the citizenry of this state and are discharging a government function.
(b) The General Assembly finds and declares that the appropriation of public funds for the use of humane societies in the maintenance and operation of shelters for stray, diseased, neglected, and other animals and in the protection of the public from disease among such animals is a public use of the funds in the discharge of a government function.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 20-19-101
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 20-19-101. This identifies an authority to review, not proof of applicability.