Arkansas Code Title 26. Taxation § 26-63-404. Exemptions

(1) Gross receipts or gross proceeds derived from the sale or rental of tangible personal property or taxable services to the Boy Scouts of America, chartered by the United States Congress in 1916, or the Girl Scouts of the United States of America, chartered by the United States Congress in 1950, or any of the scout councils in this state;

(2) Gross receipts or gross proceeds derived from the sale or rental of tangible personal property or taxable services to the Boys and Girls Clubs of America or a local council or organization of the Boys and Girls Clubs of America; or

(3) Gross receipts or gross proceeds derived from the sale or rental of tangible personal property or taxable services to 4-H clubs and FFA clubs in this state, to the Arkansas 4-H Foundation, Incorporated, the Arkansas FFA Foundation, and the Arkansas Division of the Future Farmers of America.