006.05.212-GR-41. EXEMPTIONS FROM TAX - RAW FARM PRODUCTS GROWN IN ARKANSAS:
AR ADC 006.05.212-GR-41Arkansas Administrative Code
Ark. Admin. Code 006.05.212-GR-41
006.05.212-GR-41. EXEMPTIONS FROM TAX - RAW FARM PRODUCTS GROWN IN ARKANSAS:
2. The sale is not from an established business located off the farm. Farmers' markets that operate from an established place off the farm or in an established manner off the farm are deemed to be established businesses. Products sold at farmers' markets off the farm are not eligible for the exemption.
Credits
AUTHORITY: Ark. Code Ann. ยง 26-52-401(18)
Current with amendments received through May 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.212-GR-41, AR ADC 006.05.212-GR-41
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