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ARKANSAS STATUTES AND CODES

§ 26-52-413 - Products sold to orphans' or children's homes.

26-52-413. Products sold to orphans' or children's homes.

All sales to all orphans' homes in this state, or children's homes, which are not operated for profit and whether operated by a church, religious organization, or other benevolent charitable association shall be exempt from the gross receipts or gross proceeds tax, commonly referred to as the sales tax.

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