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006.05.212-GR-41. EXEMPTIONS FROM TAX - RAW FARM PRODUCTS GROWN IN ARKANSAS:

AR ADC 006.05.212-GR-41Arkansas Administrative Code

West's Arkansas Administrative Code
Title 006. Department of Finance and Administration
Division 05. Division of Revenues
Rule 212. 2008-3 Gross Receipts Tax Rules
Gross Receipts Tax Rules
Ark. Admin. Code 006.05.212-GR-41
006.05.212-GR-41. EXEMPTIONS FROM TAX - RAW FARM PRODUCTS GROWN IN ARKANSAS:
Currentness
A. The gross receipts or gross proceeds derived from sales of raw products, including Christmas trees, produced or grown at a farm, orchard, or garden in Arkansas are exempt from tax if:
1. The sale of such products is made by the producer directly to the consumer; and
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.
B. Grass sod is not a raw farm product, and the gross receipts or gross proceeds derived from sales of grass sod are taxable.
C. Sales of flowers or non-edible trees, shrubs, or plants by florists or nurserymen are not exempt from tax.

Credits

AUTHORITY: Ark. Code Ann. ยง 26-52-401(18)
Current with amendments received through February 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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