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 3.26-51-902(1) - Agricultural Labor - Landscaping Services
Universal Citation: AR Admin Rules 3.26-51-902(1)
Current through Register Vol. 49, No. 9, September, 2024
Landscaping services do not fall within the scope of agricultural labor. Services performed at nurseries or garden centers operated primarily for the raising of horticultural commodities do fall within the scope of agricultural labor. However, a nursery or garden center employee is no longer considered to be engaged in agricultural labor at the moment the employee leaves the nursery or garden center to engage in nonagricultural labor. See Ragland v. Pittman Garden Center, 299 Ark. 293, 772 S.W.2d 331 (1989).
Disclaimer: These regulations may not be the most recent version. Arkansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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