006.05.212-GR-33. EXEMPTIONS FROM TAX - FOODSTUFFS SOLD TO GOVERNMENTAL AGENCIES AND NONPROFIT ...
AR ADC 006.05.212-GR-33Arkansas Administrative Code
Ark. Admin. Code 006.05.212-GR-33
006.05.212-GR-33. EXEMPTIONS FROM TAX - FOODSTUFFS SOLD TO GOVERNMENTAL AGENCIES AND NONPROFIT FOOD DISTRIBUTION AGENCIES:
A. The gross receipts or gross proceeds derived from the sale of food or food ingredients or prepared food to governmental agencies for free distribution to any public, penal, or eleemosynary institution or for free distribution to poor and needy individuals are exempt from the tax. The gross receipts or gross proceeds derived from the sale of food or food ingredients to nonprofit agencies organized under the Arkansas Nonprofit Corporation Act, § 4-28-201, et seq., for free distribution to the poor and needy are exempt from gross receipts tax.
Credits
AUTHORITY: Ark. Code Ann. §§ 26-52-401(19); 26-52-421
Current with amendments received through February 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.212-GR-33, AR ADC 006.05.212-GR-33
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