Ark. Code Ann. § 26-52-405: Products used for livestock, poultry, and agricultural production

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. Acts 1973, No. 68, § 1; 1985, No. 1013, § 1; A.S.A. 1947, § 84-1905.2; Acts 1993, No. 98, § 1; 1993, No. 151, § 1; 1995, No. 1296, § 85; 2011, No. 824, § 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

(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.