Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Rule 006.05.22-001 - Philanthropic Investment in Arkansas Kids Program Rules

A. "Commercial Poultry Water Sales Tax Exemption Certificate" or "exemption certificate" means the certificate provided by the purchaser of water for exclusive use in the operation of a Poultry farm attesting to the purchaser's entitlement to the exemption;

B. "Poultry" means chickens, turkeys, ducks, geese, and any other domesticated birds that are edible by humans; and

C. "Poultry farm" means a facility used for the commercial production of poultry, including a broiler or turkey grow-out house, laying house, hatching unit, nursery unit, and breeding house.

A. The sale of water for exclusive use in the operation of a Poultry farm is exempt from the gross receipts tax levied by the Arkansas Gross Receipts Tax Act of 1941, Ark. Code Ann. § 26-52-101 et seq. and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, Ark. Code Ann. § 26-53-101 et seq. when the conditions of this Rule are met.

B. The water must be separately metered by the water utility or provider for the exclusive use of the Poultry farm to qualify for the exemption in ILA.

A. At or before the installation of the separate meter to comply with ILB, the water utility or provider must obtain a Commercial Poultry Water Sales Tax Exemption Certificate from the purchaser certifying that the poultry farm is eligible for the exemption.

B.