Browse Arkansas Code titles and sections
26-53-119. Exemption for sale of products for treating livestock and poultry and other commercial agricultural production.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-53-119. Exemption for sale of products for treating livestock and poultry and other commercial agricultural production.
The gross receipts or gross proceeds derived from sales of the following are exempt from the state compensating tax as levied by this subchapter:
(1) Agricultural fertilizer;
(2) Agricultural limestone; and
(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.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-53-119
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.
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Record provenance
Stable record: arkansas_code:legal_authorities:26-53-119
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 016b06d1439ae0d438ce1e299bf1e1b70e5c9630830503d98726a14a37f69597
Source location: content.xml paragraph 21623
Stored source content
26-53-119. Exemption for sale of products for treating livestock and poultry and other commercial agricultural production.
The gross receipts or gross proceeds derived from sales of the following are exempt from the state compensating tax as levied by this subchapter:
(1) Agricultural fertilizer;
(2) Agricultural limestone; and
(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.
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