Arkansas Code § 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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Last modified: November 15, 2016