2016 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 53 - Compensating or Use Taxes
Subchapter 1 - -- Arkansas Compensating Tax Act of 1949
§ 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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