This bill amends the Arkansas sales tax law to create an exemption for all purchases made by nonprofits that assist Arkansas citizens diagnosed with developmental disabilities or delays. The new section, designated as 26-52-455, defines the criteria for what constitutes a developmental disability or delay, including specific conditions such as intellectual disabilities, cerebral palsy, and autism, among others. It also outlines the requirements for nonprofits to qualify for this exemption, which includes obtaining certification from the Department of Finance and Administration.

The bill specifies that the gross receipts from sales to certified nonprofits working with individuals diagnosed with these conditions will be exempt from both the gross receipts tax and the compensating use tax. Nonprofits must apply for certification to claim this exemption, demonstrating their work with affected individuals. The effective date for this exemption is set for the first day of the calendar quarter following the act's approval.