Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-51-902 - DEFINITIONS
Rule 2.26-51-902(1) - Agricultural Labor - When Nonagricultural Labor is also Performed

Where an employee performs duties consisting of both agricultural and nonagricultural labor, the agricultural exemption applies only if the employee in question performs services that constitute valid agricultural labor for at least one-half ( 1/2) of any pay period (a period of not more that 31 consecutive days). When this requirement has been met, all wages paid by the employer to the employee for the given pay period will be exempt from withholding. See Ragland v. Pittman Garden Center, 293 Ark. 533, 739 S.W.2d 671 (1987).