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006.05.522-II. Exemption from Tax

AR ADC 006.05.522-IIArkansas Administrative CodeEffective: September 26, 2022

West's Arkansas Administrative Code
Title 006. Department of Finance and Administration
Division 05. Division of Revenues
Rule 522. Sales and Use Tax Exemption for Water Used for Commercial Production of Poultry
Effective: September 26, 2022
Ark. Admin. Code 006.05.522-II
006.05.522-II. Exemption from Tax
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 II.A.

Credits

Adopted Sept. 26, 2022.
Current with amendments received through January 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.522-II, AR ADC 006.05.522-II
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