Ark. Code Ann. § 26-52-405

Products used for livestock, poultry, and agricultural production

Known as the Arkansas Gross Receipts Act

The act spans §§ 26–26 (143 sections).

Acts 1973, No. 68, § 1; 1985, No. 1013, § 1; A.S.A. 1947, § 84-1905.2; Acts 1993, No. 98, § 1; 1993, No. 151, § 1; 1995, No. 1296, § 85; 2011, No. 824, § 1.

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: Agricultural pesticides and herbicides used in commercial production of agricultural products;

(4) Vaccines, medications, and medicinal preparations used in treating livestock and poultry being grown for commercial purposes; and

(5) Chemicals, nutrients, and other ingredients used in the commercial production of yeast; and

(6) Water purchased from a public surface-water delivery project to: Reduce or replace water used for in-ground irrigation; or

(7) Reduce dependence on ground water used for agriculture.

Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.