006.05.212-GR-42. EXEMPTIONS FROM TAX - DAIRY, LIVESTOCK (INCLUDING DOMESTICATED FISH), AND POU...
AR ADC 006.05.212-GR-42Arkansas Administrative Code
Ark. Admin. Code 006.05.212-GR-42
006.05.212-GR-42. EXEMPTIONS FROM TAX - DAIRY, LIVESTOCK (INCLUDING DOMESTICATED FISH), AND POULTRY PRODUCTS:
C. The gross receipts or gross proceeds derived from the sale of dairy products by a dairy product producer who owns less than six (6) dairy cows are exempt from the tax if the dairy products are produced in Arkansas and if the dairy products are sold by the producer directly to the consumer and the sale is not from an established business located off the farm.
Credits
AUTHORITY: Ark. Code Ann. § 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-42, AR ADC 006.05.212-GR-42
End of Document |