Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
GROSS RECEIPTS TAX RULES
Rule 006.05.06-005-GR-45 - EXEMPTIONS FROM TAX - CERTAIN PRODUCTS USED FOR LIVESTOCK AND POULTRY - SPECIAL RULES FOR CLAIMING EXEMPTIONS

Universal Citation: AR Admin Rules 006.05.06-005-GR-45

Current through Register Vol. 49, No. 9, September, 2024

A. The gross receipts or gross proceeds derived from sales of agricultural fertilizer, agricultural limestone, and agricultural chemicals are exempt from the tax. The term "agricultural chemicals" includes, but is not limited to agricultural pesticides and agricultural herbicides, and vaccines, medications, and medicinal preparations used in treating livestock and poultry. Pesticides and herbicides used in and around poultry and other animal houses and agricultural chemicals and fertilizers used in the commercial production of timber are exempt.

B. The gross receipts or gross proceeds derived from sales of feedstuffs used in growing and producing livestock or poultry for commercial production in Arkansas are exempt from the tax.

C. DEFINITIONS.

1. "Feedstuffs" mean processed or unprocessed grains, mixed or unmixed grains; whole or ground hay; whole or ground straw; hulls, whether mixed with other materials or not; and food supplements, including hormones, antibiotics, vitamins, minerals and medications ingested by poultry or livestock. Food supplements need not be nutritious or for medicinal purposes.

2. "Livestock" includes cattle, horses, mules, sheep, hogs, and any other animals kept for commercial use or profit.

3. "Agricultural" means operations engaged in for the production of food, fiber, timber, sod, and nurseryman products.

Ark. Code Ann. § 26-52-404

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