(a) As used in this section, 'poultry farm' means a facility used for the commercial production of poultry, including without limitation a broiler or turkey grow-out house, laying house, hatching unit, nursery unit, and breeding house.(b)(1) The gross receipts or gross proceeds derived from the sale of water that is used exclusively in the operation of a poultry farm are exempt from the gross receipts tax levied by this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.(2) Water sold for any purpose other than the purpose stated in subdivision (b)(1) of this section is subject to the full gross receipts tax levied by this chapter and the full compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.(c)(1) Water subject to the exemption provided under this section shall be separately metered from water used for any other purpose by the taxpayer.(2) However, the rules promulgated under subsection (e) of this section may establish additional or alternate requirements for the metering of water under this section.(d) Before allowing the exemption for water under this section, the Secretary of on (e) of this section may establish additional or alternate requirements for the metering of water under this section.(d) Before allowing the exemption for water under this section, the Secretary of the Department of Finance and Administration may require a water utility to obtain a certificate from the taxpayer in the form prescribed by the secretary, certifying that the taxpayer is eligible for the exemption.(e) The secretary shall promulgate rules for the proper administration of this section.Added by Act 2021, No. 970,§ 1, eff. 10/1/2021. (a) As used in this section, 'poultry farm' means a facility used for the commercial production of poultry, including without limitation a broiler or turkey grow-out house, laying house, hatching unit, nursery unit, and breeding house.(b)(1) The gross receipts or gross proceeds derived from the sale of water that is used exclusively in the operation of a poultry farm are exempt from the gross receipts tax levied by this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.(2) Water sold for any purpose other than the purpose stated in subdivision (b)(1) of this section is subject to the full gross receipts tax levied by this chapter and the full compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.(c)(1) Water subject to the exemption provided under this section shall be separately metered from water used for any other purpose by the taxpayer.(2) However, the rules promulgated under subsection (e) of this section may establish additional or alternate requirements for the metering of water under this section.(d) Before allowing the exemption for water under this section, the Secretary of on (e) of this section may establish additional or alternate requirements for the metering of water under this section.(d) Before allowing the exemption for water under this section, the Secretary of the Department of Finance and Administration may require a water utility to obtain a certificate from the taxpayer in the form prescribed by the secretary, certifying that the taxpayer is eligible for the exemption.(e) The secretary shall promulgate rules for the proper administration of this section.Added by Act 2021, No. 970,§ 1, eff. 10/1/2021.
Arkansas Legal Code