Code of Arkansas Rules Title 26 — Taxation
26 CAR § 37-102
Exemption from tax
Official textcodeofarrules.arkansas.gov
# (a)
The sale of water for exclusive use in the operation of a poultry farm is exempt from the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, Arkansas Code § 26-52-101 et seq., and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, Arkansas Code § 26-53-101 et seq., when the conditions of this part are met.
# (b)
The water must be separately metered by the water utility or provider for the exclusive use of the poultry farm to qualify for the exemption in subsection (a) of this section.
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In this chapter (3 sections)
- 37-101 · Definitions
- 37-102 · Exemption from tax
- 37-103 · Water provider requirements