(1) The gross receipts or gross proceeds derived from sales of the following are exempt from the Arkansas gross receipts tax levied by this chapter:(1) Agricultural fertilizer;(2) Agricultural limestone;(3) Agricultural chemicals, including, but not limited to:(A) Agricultural pesticides and herbicides used in commercial production of agricultural products;(B) Vaccines, medications, and medicinal preparations used in treating livestock and poultry being grown for commercial purposes; and(C) Chemicals, nutrients, and other ingredients used in the commercial production of yeast; and(4) Water purchased from a public surface-water delivery project to:(A) Reduce or replace water used for in-ground irrigation; or(B) Reduce dependence on ground water used for agriculture.
(1) Agricultural fertilizer;
(2) Agricultural limestone;
(3) Agricultural chemicals, including, but not limited to:(A) Agricultural pesticides and herbicides used in commercial production of agricultural products;(B) Vaccines, medications, and medicinal preparations used in treating livestock and poultry being grown for commercial purposes; and(C) Chemicals, nutrients, and other ingredients used in the commercial production of yeast; and
(A) Agricultural pesticides and herbicides used in commercial production of agricultural products;
(B) Vaccines, medications, and medicinal preparations used in treating livestock and poultry being grown for commercial purposes; and
(C) Chemicals, nutrients, and other ingredients used in the commercial production of yeast; and
(4) Water purchased from a public surface-water delivery project to:(A) Reduce or replace water used for in-ground irrigation; or(B) Reduce dependence on ground water used for agriculture.
(A) Reduce or replace water used for in-ground irrigation; or
(B) Reduce dependence on ground water used for agriculture.