Ark. Code Ann. § 26-53-119

Exemption for sale of products for treating livestock and poultry and other commercial agricultural production

Acts 1973, No. 68, § 1; 1985, No. 1013, § 1; A.S.A. 1947, § 84-1905.2; Acts 1993, No. 98, § 2; 1993, No. 151, § 2; 1995, No. 1296, § 87.

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: 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.

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.