The URL can be used to link to this page

Home My WebLink AboutTax Expempt User PermitsState of Arkansas SALES AND USE TAX PERMIT TOWNSENDS OF ARKANSAS, INC. 625 SOUTH ALLEN BATESVILLE, AR 72503 OWNER 1: OWNER 2: DATE ISSUED: 02/09/1996 PERMIT NUMBER: 011421-80-001 DLN: 0000 00 0000 00000 00 ^DATE OPENED: 03/01/1996 V. It OWNER 3: 0 `\ t 1 '/ OWNER 4: SIC: 2015 POULTRY SLAUGHTERING AND -PROCESSING THIS BUSINESS ASSUMES LIABI 7� OF ALL APPLICABLE SALES AND USE T DIRECTLY TOT.. E OF 1(14144�&UNDER'ARI ANN. 26;52-50 ow v J 3 THIS PERMIT IS VALID UNTIL IT IS CANCELED AND SURRENDERED BY THE PERMIT HOLDER OR REVOKED BY THE COMMISSIONER OF REVENUES. THIS PERMIT MUST BE SURRENDERED IF BUSINESS IS SOLD, DISCONTINUED OR LOCATION CHANGED. WHEN THIS PERMIT IS SURRENDERED FOR ANY OF THE ABOVE REASONS, YOU MUST REPORT AND PAY ANY SALES OR USE TAX PLUS ANY PENALTIES OR INTEREST THAT IS OWED BY THIS BUSINESS. FAILURE TO PAY THESE TAXES WILL RESULT IN A LIEN BEING PLACED AGAINST THE STOCK AND FIXTURES OF THIS BUSINESS AND IS ENFORCEABLE AGAINST PURCHASERS AND THIRD PARTIES. * * PERMIT MUST BE DISPLAYED IN A PROMINENT PLACE IN YOUR BUSINESS * * State of Arkansas SALES AND USE TAX PERMIT TOWNSEND FARMS OF ARKANSAS, INC. 1600 WHITE DRIVE BATESVILLE, AR 72503 OWNER 1: OWNER 2: OWNER 3: OWNER 4: DATE ISSUED: 02/09/1996 PERMIT NUMBER: 019532-80-001 DLN: 0000 00 0000 00000 00 DATE OPENED: v 44 [ /i 03/01 /1996 SIC: 2048 PREPAREDJIF DS &FEED INGREDIENTS FOR ANIMALS ND FO , EXC CATS ` 4 s - Al THIS BUSINESS ASSUM ES LIABlLI&0 ALL APPLICABLE'SALES A S DIRECTLY TO THE,.STATE.OF-ARKANSAS UNDER ARK. CODE ANN VMS DOGS & THIS PERMIT IS VALID UNTIL IT IS CANCELED AND SURRENDERED BY THE PERMIT HOLDER OR REVOKED BY THE COMMISSIONER OF REVENUES. THIS PERMIT MUST BE SURRENDERED IF BUSINESS IS SOLD, DISCONTINUED OR LOCATION CHANGED. WHEN THIS PERMIT IS SURRENDERED FOR ANY OF THE ABOVE REASONS, YOU MUST REPORT AND PAY ANY SALES OR USE TAX PLUS ANY PENALTIES OR INTEREST THAT IS OWED BY THIS BUSINESS. FAILURE TO PAY THESE TAXES WILL RESULT IN A LIEN BEING PLACED AGAINST THE STOCK AND FIXTURES OF THIS BUSINESS AND IS ENFORCEABLE AGAINST PURCHASERS AND THIRD PARTIES. * * PERMIT MUST BE DISPLAYED IN A PROMINENT PLACE IN YOUR BUSINESS * * State of Arkansas SALES AND USE TAX PERMIT TOWNSENDS OF ARKANSAS, INC. 625 SOUTH ALLEN BATESVILLE, AR 72503 OWNER 1: OWNER 2: OWNER 3: OWNER 4: DATE ISSUED: 02/09/1996 PERMIT NUMBER: 011421-80-001 DLN: 0000 00 0000 00000 00 DATE OPENED: 03/01/1996 SIC: 2015 POULTRY SLAUGHTERING AND PROCESSINO�. THIS BUSINESS ASSUMES LIABILITY OF -ALL APPLICABLE $ALES AND USE T DIRECTLY TO TH RSTATE OF ARKANSAS UNDER ARK; `LODE ANN. 26,.52;509off. `-% 4101 r THIS PERMIT IS VALID UNTIL IT IS CANCELED AND SURRENDERED BY THE PERMIT HOLDER OR REVOKED BY THE COMMISSIONER OF REVENUES. THIS PERMIT MUST BE SURRENDERED IF BUSINESS IS SOLD, DISCONTINUED OR LOCATION CHANGED. WHEN THIS PERMIT IS SURRENDERED FOR ANY OF THE ABOVE REASONS, YOU MUST REPORT AND PAY ANY SALES OR USE TAX PLUS ANY PENALTIES OR INTEREST THAT IS OWED BY THIS BUSINESS. FAILURE TO PAY THESE TAXES WILL RESULT IN A LIEN BEING PLACED AGAINST THE STOCK AND FIXTURES OF THIS BUSINESS AND IS ENFORCEABLE AGAINST PURCHASERS AND THIRD PARTIES. * * PERMIT MUST BE DISPLAYED IN A PROMINENT PLACE IN YOUR BUSINESS** State of Arkansas SALES AND USE TAX PERMIT TOWNSEND FARMS OF ARKANSAS, INC 1600 WHITE DRIVE BATESVILLE, AR 72503 DATE ISSUED: 02/09/1996 PERMIT NUMBER: 019532-80-001 DLN: 0000 00 0000 00000 00 DATE OPENED: 03/01 /1996 OWNER 1: 00 )" OWNER 2: OWNER 3: 1 OWNER 4: SIC: 2048 PREPARE EED ED INGRtDNTS'� NI F r DOGS & s CATS THIS BUSINESS ASSUMES LIABILITY OF ALL APPLICABLE SALES AN SET DIRECTLif T xSTATE.OF ARKANSAS UNDER ARK. CODE A N. 2-50 j 4 THIS PERMIT IS VALID UNTIL IT IS CANCELED AND SURRENDERED BY THE PERMIT HOLDER OR REVOKED BY THE COMMISSIONER OF REVENUES. THIS PERMIT MUST BE SURRENDERED IF BUSINESS IS SOLD, DISCONTINUED OR LOCATION CHANGED. WHEN THIS PERMIT IS SURRENDERED FOR ANY OF THE ABOVE REASONS, YOU MUST REPORT AND PAY ANY SALES OR USE TAX PLUS ANY PENALTIES OR INTEREST THAT IS OWED BY THIS BUSINESS. FAILURE TO PAY THESE TAXES WILL RESULT IN A LIEN BEING PLACED AGAINST THE STOCK AND FIXTURES OF THIS BUSINESS AND IS ENFORCEABLE AGAINST PURCHASERS AND THIRD PARTIES. * * PERMIT MUST BE DISPLAYED IN A PROMINENT PLACE IN YOUR BUSINESS * * State of Arkansas SALES AND USE TAX PERMIT TOWNSENDS OF ARKANSAS, INC. 625 SOUTH ALLEN BATESVILLE, AR 72503 OWNER 1: mod f OWNER 2: DATE ISSUED: 02/09/1996 PERMIT NUMBER: 011421-80-001 DLN: 0000 00 0000 00000 00 DATE OPENED: 03/01 /1996 F ;n OWNER 3: OWNER 4: SIC: 2015 'A.•� POULTRY SLAUGHTERING AND PROCESSING THIS BUSINESS ASSUMES LIABIL6Y OF ALL APPLICABLE SALES AND USE T, DIRECTLY TO THE ST TE OF ARKANSA&UNDER AR.1►' ,ODE ANN. 26-5 MOM O*b THIS PERMIT IS VALID UNTIL IT IS CANCELED AND SURRENDERED BY THE PERMIT HOLDER OR REVOKED BY THE COMMISSIONER OF REVENUES. THIS PERMIT MUST BE SURRENDERED IF BUSINESS IS SOLD, DISCONTINUED OR LOCATION CHANGED. WHEN THIS PERMIT IS SURRENDERED FOR ANY OF THE ABOVE REASONS, YOU MUST REPORT AND PAY ANY SALES OR USE TAX PLUS ANY PENALTIES OR INTEREST THAT IS OWED BY THIS BUSINESS. FAILURE TO PAY THESE TAXES WILL RESULT IN A LIEN BEING PLACED AGAINST THE STOCK AND FIXTURES OF THIS BUSINESS AND IS ENFORCEABLE AGAINST PURCHASERS AND THIRD PARTIES. ** PERMIT MUST BE DISPLAYED IN A PROMINENT PLACE IN YOUR BUSINESS ** State of Arkansas SALES AND USE TAX PERMIT TOWNSEND FARMS OF ARKANSAS, INC. 1600 WHITE DRIVE BATESVILLE, AR 72503 DATE ISSUED: 02/09/1996 PERMIT NUMBER: 019532-80-001 DLN: 0000 00 0000 00000 00 L DATE OPENED: 03/01 /1996 OWNER 1: � OWNER 2: OWNER 3: OWNER 4: SIC: 2048 y :` PREPARED: FEEDS & FEED INGREDIENTS FOR ANIMALS;.4 CATS _ A` `� a �, 63 THIS BUSINESS ASSUMES LIABILITYF ALL APPLICABLE$ DIRECTLY TO THE STATE.OF,ARKANSAS UNDER Ak. CO AMA r' , EXC' DOGS & r: 3)9 THIS PERMIT IS VALID UNTIL IT IS CANCELED AND SURRENDERED BY THE PERMIT HOLDER OR REVOKED BY THE COMMISSIONER OF REVENUES. THIS PERMIT MUST BE SURRENDERED IF BUSINESS IS SOLD, DISCONTINUED OR LOCATION CHANGED. WHEN THIS PERMIT IS SURRENDERED FOR ANY OF THE ABOVE REASONS, YOU MUST REPORT AND PAY ANY SALES OR USE TAX PLUS ANY PENALTIES OR INTEREST THAT IS OWED BY THIS BUSINESS. FAILURE TO PAY THESE TAXES WILL RESULT IN A LIEN BEING PLACED AGAINST THE STOCK AND FIXTURES OF THIS BUSINESS AND IS ENFORCEABLE AGAINST PURCHASERS AND THIRD PARTIES. * * PERMIT MUST BE DISPLAYED IN A PROMINENT PLACE IN YOUR BUSINESS * * 6:54PM;VlMITE RIVER MEDICAL 1' :6406126094 a 2: 2 r lit- if3p5 �LI [3 34q � 11388i 113669 1i�89i �II�S t c _ .�� fir^ •F•:. • .: is �l..: {..i$ .`.a.�S.S ,�`{� �: I '. J�,�} �7:T� 3z:Yc'R 1tc�:CdL.CEt',_R INC _ 4 F'�••�d�SCtl SiR�' � - ... � 27t�99O, ,_. ': 3A'T-SY:LU AFC 7ZSOI DUX: .. C?z'-iSC: AR ' �. c� '�' -� Ly c�� c:.rrs ��;�f�x°' � ^.��c.xc r.�:�:.;,s •:. r s F Q CIO) 1 f� i�:S "rc�::T iS v•� 1 CF ;•;-_;� �--S _ _ � S'-�C. ':3CCti-_4LcJ CS CCC:.'_,.Y C:;. �_.. "zy_ ' e. , r�JS i�i' .:.;. r _ ^' _ ^=^-- YCU PAY - �i C.T, �rtcLn_S, �j;. IS C{_C S'f T+'r, - f-'��-.:.. C� -tt:S S�S:liLSS 7 .. .._.\C$iC�'=— ,: - �,. -1 Arkansas Hospice "The Best in Care When Care Matters the Most" November 1, 2007 Batesville Water Utilities P. O. Box 2375 Batesville, AR 72503 I am enclosing copies of our tax exempt status from the State of Arkansas and also the Internal Revenue Service. We request that you remove the sales tax from our account #125326 located at 2233 Harrison Street in Batesville. If you have any questions regarding this matter, please contact me at the above address, or at (501) 748-3466. Thank you. Sincerely yours, Ruth Warren Finance Department 5600 West 12th Street • Little Rock, Arkansas 72204 (501) 748-3333 • toll free 1-877-257-3400 • Fox (501) 748-3334 contactus@arkansashospice.org www.arkansashospice.org Internal Revenue Service Date: April 20, 2004 Arkansas Hospice, Inc. c/o Eugene J. Towbin Healthcare Center 5600 West 12'h Street Little Rock, AR 72204-1717 Dear Sir or Madam: Department of the Treasury P. O. Box 2508 Cincinnati, OH 45201 Person to Contact: Jeremy L. Vogelpohl 31-03888 Customer Service Representative Toll Free Telephone Number: 8:00 a.m. to 6:30 p.m. EST 877-829-5500 Fax Number: 513-263-3756 Federal Identification Number: 71-0713134 This is in response to the amendment to your organization's Articles of Incorporation filed with the state on October 20, 2003. We have updated our records to reflect the name change as indicated above. In February 1993 we issued a determination letter that recognized your organization as exempt from federal income tax. Our records indicate that your organization is currently exempt under section 501(c)(3) of the Internal Revenue Code. Based on information subsequently submitted, we classified your organization as one that is not a private foundation within the meaning of section 509(a) of the Code because it is an organization described in section 509(a)(2). This classification was based on the assumption that your organization's operations would continue as stated in the application. If your organization's sources of support, or its character, method of operations, or purposes have changed, please let us know so we can consider the effect of the change on the exempt status and foundation status of your organization. Your organization is required to file Form 990, Return of Organization Exempt from Income Tax, only if its gross receipts each year are normally more than $25,000. If a return is required, it must be filed by the 15th day of the fifth month after the end of the organization's annual accounting period. The law imposes a penalty of $20 a day, up to a maximum of $10,000, when a return is filed late, unless there is reasonable cause for the delay. All exempt organizations (unless specifically excluded) are liable for taxes under the Federal Insurance Contributions Act (social security taxes) on remuneration of $100 or more paid to each employee during a calendar year. Your organization is not liable for the tax imposed under the Federal Unemployment Tax Act (FUTA). Organizations that are not private foundations are not subject to the excise taxes under Chapter 42 of the Code. However, these organizations are not automatically exempt from other federal excise taxes. Donors may deduct contributions to your organization as provided in section 170 of the Code. Bequests, legacies, devises, transfers, or gifts to your organization or for its use are deductible for federal estate and gift tax purposes if they meet the applicable provisions of sections 2055, 2106, and 2522 of the Code. -2- Arkansas Hospice, Inc. 71-0713134 Your organization is not required to file federal income tax returns unless it is subject to the tax on unrelated business income under section 511 of the Code. If your organization is subject to this tax, it must file an income tax return on the Form 990-T, Exempt Organization Business Income Tax Return. In this letter, we are not determining whether any of your organization's present or proposed activities are unrelated trade or business as defined in section 513 of the Code. Section 6104 of the Internal Revenue Code requires you to make your organization's annual return available for public inspection without charge for three years after the due date of the return. The law also requires organizations that received recognition of exemption on July 15, 1987, or later, to make available for public inspection a copy of the exemption application, any supporting documents and the exemption letter to any individual who requests such documents in person or in writing. Organizations that received recognition of exemption before July 15, 1987, and had a copy of their exemption application on July 15, 1987, are also required to make available for public inspection a copy of the exemption application, any supporting documents and the exemption letter to any individual who requests such documents in person or in writing. For additional information on disclosure requirements, please refer to Internal Revenue Bulletin 1999 - 17. Because this letter could help resolve any questions about your organization's exempt status and foundation status, you should keep it with the organization's permanent records. If you have any questions, please call us at the telephone number shown in the heading of this letter. Sincerely, Janna K. Skufca, Director, TE/GE Customer Account Services e STATE OF ARKANSAS Department of Finance ' A and Administration ¢� s November 8, 2000 REVENUE LEGAL COUNSEL Post Office Box 1272, Room 209 Little Rock, Arkansas 72203-1272 Phone: (501) 682-7030 Fax: (501) 682-7599 http://Www.state.ar.us/dfa Mr. Michael Aureli Executive Director The Arkansas Hospice 2200 Fort Roots Drive pve v 1oVs 0'� j re s S Building 66, Room 65 how S('DO tj (Z*_"` S E North Little Rock, AR 72114-1709 AR 72204 RE: Sales and Use Tax -- Exemption for Hospitals and Sanatoriums Opinion Number 20001103 Dear Mr. Aureli: Based upon your letter of October 27, 2000 it is my understanding that The Hospice Foundation Of Arkansas d/b/a the Arkansas Hospice, a charitable 501(c)(3) organization, believes that it should be exempt from paying Arkansas sales tax because its hospice facility meets the criteria to be a nonprofit hospital or sanatorium in Arkansas. Your position is based upon the following facts: The Arkansas Hospice facility is a 40 bed unit located in leased space within the Eugene J. Towbin Healthcare Center of the Central Arkansas Veterans Healthcare System. It is available for any terminally ill patient in the state and offers three levels of service: 1) General inpatient care. This acute care service provides aggressive palliative care treatment to manage pain and other symptoms of the dying. Treatments include medications (including narcotics), medical equipment, skilled nursing care, physician visits and oversight of care, therapies, counselors, and pastoral care. Other services provided include lab services, x-rays, palliative chemotherapy, and invasive procedures that can be performed at the bedside. The average length of stay for acute care patients is five (5) days. 2) Residential care. This sanatorium type care, which may be extended for several months, is provided to hospice patients who cannot receive routine hospice care at home. Patients fitting this criteria include (but are not limited to) those without homes, those without adequate caregivers, those with highly infectious diseases, and those with extreme psychosocial needs. 3) Respite care. Patients may be placed in the hospice facility for five (5) day stays to allow respite for the caregiver. The Arkansas Hospice facility differs from a nursing home in focus and in intensity of medical care. Generally speaking, the illness or infirmity of hospice patients requires a higher degree of care than would be available in a nursing home. 4 Mr. Michael AureIi Opinion No. 20001103 November 8, 2000 Page No. 2 As a hospice facility in Arkansas, the Arkansas Hospice facility by state law has to meet "the applicable construction requirements of the Rules and Regulations for Hospitals and Related Institutions in Arkansas" (Act 283 of 1983). The Arkansas Hospice and its hospice facility are licensed by the Arkansas Department of Health, Division of Health Facilities Services as are all hospitals in Arkansas. The Arkansas Hospice is also a member of the Arkansas Hospital Association. All who qualify for care in the Arkansas Hospice facility are accepted regardless of race, age, gender, sexual orientation, religion, disease, handicap status, or ability to pay. Donations to Arkansas Hospice cover the cost for services for those unable to pay. Question: Does the Arkansas Hospice qualify for the sales and use tax exemption for hospitals and sanatoriums? Response: The mission of the Hospice will be to provide "therapeutic" care with, generally speaking, no surgical procedures nor life-saving or resuscitative services. A hospital, on the other hand, provides "curative" care with the focus being a patient's recovery to good health. The definition of the term "hospital" in Gross Receipts Regulation GR-37(E)(3) requires that in addition to the overnight stay of patients, a broad range of medical and surgical services must be provided. The Hospice will not provide a broad range of surgical services and therefore would not qualify under the "hospital" part of the exemption. A sanatorium is defined in GR-37(E)(4) as an institution that provides long-term in- patient medical or mental treatment for physically or mentally ill people. The term includes charitable, nonprofit nursing homes. The services provided by the Arkansas Hospice bring it within the scope of a sanatorium. As such, the Arkansas Hospice does qualify for the hospital and sanatorium sales tax exemption under GR-3 7(C) on its purchases of tangible personal property arid services. Please note, however, that the exemption would not extend to the purchase of materials used in the original construction, extension or repair of the Hospice's facilities. This opinion is based on my understanding of the facts as set out in your inquiry as those facts are governed by current Arkansas laws, rules and regulations. Any change in the facts or law could result in a different opinion. Sincerely, Michael J. Wehrle, Attorney Revenue Legal Counsel MJW/kad