2010 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 52 - Gross Receipts Tax
Subchapter 4 - Exemptions
§ 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; 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.

Disclaimer: These codes may not be the most recent version. Arkansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.