AR SB95

Amends Arkansas Code § 26-52-401 to add a new sales and use tax exemption for gross receipts or gross proceeds derived from sales of tangible personal property or services to specified service organizations.

Exempts the following organizations from sales and use taxes: Knights of Columbus, Kiwanis International, Lions Clubs International, masonic lodges, Optimist International, Rotary International, and United States Junior Chamber, including all local clubs and chapters of these organizations.

Applies to both national organizations and their local clubs, councils, and branch organizations.

Takes effect on the first day of the calendar quarter following the effective date of the act.