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006.05.522-III. Water Provider Requirements

AR ADC 006.05.522-IIIArkansas 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-III
006.05.522-III. Water Provider Requirements
Currentness
A. At or before the installation of the separate meter to comply with II.B, the water utility or provider must obtain a Commercial Poultry Water Sales Tax Exemption Certificate from the purchaser certifying that the poultry farm is eligible for the exemption.
B.1. The water utility or provider must retain the exemption certificates provided at the time of the separate metering that certifies each meter is for exclusive use in the commercial production of poultry.
2. A direct pay permit holder must retain a copy of the exemption certificate required by III.A to claim the exemption for water that is used exclusively in the commercial production of poultry.
Source: Ark. Code Ann. ยง 26-52-453.

Credits

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