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.
Products sold to orphans' or children's homes
Ark. Code Ann. § 26-52-413 — under Gross Receipts Tax.
Ark. Code Ann. § 26-52-413