Exemption for sale of products for treating livestock and poultry and other commercial agricultural production

Ark. Code Ann. § 26-53-119 — under Compensating or Use Taxes.

Ark. Code Ann. § 26-53-119

(1) The gross receipts or gross proceeds derived from sales of the following are exempt from the state compensating tax as levied by this subchapter:(1) Agricultural fertilizer;(2) Agricultural limestone; and(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.

(1) Agricultural fertilizer;

(2) Agricultural limestone; and

(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.

(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.