26 CAR § 33-104 – Commercial production of livestock and poultry

(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. (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. (2) See Arkansas Code §§ 26-52-404 and 26-52-405, and Arkansas Gross Receipts Tax Rule, 26 CAR § 30-.