Code of Arkansas Rules Title 26 — Taxation
26 CAR § 33-104
Commercial production of livestock and poultry
Official textcodeofarrules.arkansas.gov
# (a)
Arkansas law provides a limited exemption for agricultural chemicals such as vaccines, medications, and medicinal preparations used in the commercial production of livestock and poultry.
# (b)
# (1)
Such vaccines, medications, and medicinal preparations are not subject to sales or use tax when sold to the producer of the livestock or poultry.
# (2)
See Arkansas Code §§ 26-52-404 and 26-52-405, and Arkansas Gross Receipts Tax Rule, 26 CAR § 30-.
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In this chapter (4 sections)
- 33-101 · Definitions
- 33-102 · Sales by veterinarians
- 33-103 · Purchases by veterinarians
- 33-104 · Commercial production of livestock and poultry