006.05.212-GR-45. EXEMPTIONS FROM TAX - CERTAIN PRODUCTS USED FOR LIVESTOCK AND POULTRY - SPECI...
AR ADC 006.05.212-GR-45Arkansas Administrative Code
Ark. Admin. Code 006.05.212-GR-45
006.05.212-GR-45. EXEMPTIONS FROM TAX - CERTAIN PRODUCTS USED FOR LIVESTOCK AND POULTRY - SPECIAL RULES FOR CLAIMING EXEMPTIONS:
A. The gross receipts or gross proceeds derived from sales of agricultural fertilizer, agricultural limestone, and agricultural chemicals are exempt from the tax. The term “agricultural chemicals” includes, but is not limited to agricultural pesticides and agricultural herbicides, and vaccines, medications, and medicinal preparations used in treating livestock and poultry. Pesticides and herbicides used in and around poultry and other animal houses and agricultural chemicals and fertilizers used in the commercial production of timber are exempt.
1. “Feedstuffs” mean processed or unprocessed grains, mixed or unmixed grains; whole or ground hay; whole or ground straw; hulls, whether mixed with other materials or not; and food supplements, including hormones, antibiotics, vitamins, minerals and medications ingested by poultry or livestock. Food supplements need not be nutritious or for medicinal purposes.
Credits
AUTHORITY: Ark. Code Ann. § 26-52-404
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-45, AR ADC 006.05.212-GR-45
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