006.05.522-II. Exemption from Tax
AR ADC 006.05.522-IIArkansas Administrative CodeEffective: September 26, 2022
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.
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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