26-52-405. Products used for livestock, poultry, and agricultural production.

Arkansas Code — all titles (historical 2020) · legal_authorities

26-52-405. Products used for livestock, poultry, and agricultural production.

26-52-405. Products used for livestock, poultry, and agricultural production. The gross receipts or gross proceeds derived from sales of the following are exempt from the Arkansas gross receipts tax levied by this chapter: (1) Agricultural fertilizer; (2) Agricultural limestone; (3) Agricultural chemicals, including, but not limited to: (A) Agricultural pesticides and herbicides used in commercial production of agricultural products; (B) Vaccines, medications, and medicinal preparations used in treating livestock and poultry being grown for commercial purposes; and (C) Chemicals, nutrients, and other ingredients used in the commercial production of yeast; and (4) Water purchased from a public surface-water delivery project to: (A) Reduce or replace water used for in-ground irrigation; or (B) Reduce dependence on ground water used for agriculture.

Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-405

Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.