Arkansas Statutes
§ 26-53-119 — Exemption for sale of products for treating livestock and poultry and other commercial agricultural production
Arkansas·Title 26
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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Legislative History
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.
Nearby Sections
15
§ 26-1-101
Definitions§ 26-17-201
Authority to employ§ 26-17-202
Attorneys§ 26-17-203
Field auditors§ 26-17-204
Bond§ 26-17-301
Performance required§ 26-17-302
Motor vehicle license fees§ 26-17-303
Petroleum products§ 26-17-304
Suits and other proceedings§ 26-17-401
Penalty§ 26-17-402
Authority to enter agreements§ 26-17-403
Powers and duties - Definition§ 26-17-404
Violations§ 26-17-501
Penalty§ 26-17-502
Duty to remit revenues