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(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.
Arkansas Legal Code