{"data":{"id":"us-ar/ark.-code-ann.-26-52-405","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-52-405","heading":"Products used for livestock, poultry, and agricultural production","body":"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.\n\nThe gross receipts or gross proceeds derived from sales of the following are exempt from the Arkansas gross receipts tax levied by this chapter:\n\n(1) Agricultural fertilizer;\n\n(2) Agricultural limestone;\n\n(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\n\n(A) Agricultural pesticides and herbicides used in commercial production of agricultural products;\n\n(B) Vaccines, medications, and medicinal preparations used in treating livestock and poultry being grown for commercial purposes; and\n\n(C) Chemicals, nutrients, and other ingredients used in the commercial production of yeast; and\n\n(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.\n\n(A) Reduce or replace water used for in-ground irrigation; or\n\n(B) Reduce dependence on ground water used for agriculture.","path":["AR Code","Title 26","Chapter 52","Subchapter 4"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"5c746f7411b5d9c1e95cf046f90d5dee7ac21c8d8eaa414393db389ab6772a30","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-52-404","next":"us-ar/ark.-code-ann.-26-52-406"},"notice":"GroundRules: Original legal text. Not legal advice."}