006.05.22 Ark. Code R. 001 - Philanthropic Investment in Arkansas Kids Program Rules
I.
Definitions
As used in this Rule:
A. "Commercial Poultry Water Sales Tax
Exemption Certificate" or "exemption certificate" means the certificate
provided by the purchaser of water for exclusive use in the operation of a
Poultry farm attesting to the purchaser's entitlement to the
exemption;
B. "Poultry" means
chickens, turkeys, ducks, geese, and any other domesticated birds that are
edible by humans; and
C. "Poultry
farm" means a facility used for the commercial production of poultry, including
a broiler or turkey grow-out house, laying house, hatching unit, nursery unit,
and breeding house.
II.
Exemption from Tax
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 Tax Act of 1941, Ark. Code Ann. §
26-52-101
et seq.
and the compensating use tax levied by the Arkansas Compensating Tax Act of
1949, Ark. Code Ann. §
26-53-101
et seq.
when the conditions of this Rule 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 ILA.
III.
Water Provider
Requirements
A. At or
before the installation of the separate meter to comply with ILB, the water
utility or provider must obtain a Commercial Poultry Water Sales Tax Exemption
Certificate from the purchaser certifying that the poultry farm is eligible for
the exemption.
B.
1. The water utility or provider must retain
the exemption certificates provided at the time of the separate metering that
certifies each meter is for exclusive use in the commercial production of
poultry.
2. A direct pay permit
holder must retain a copy of the exemption certificate required by IILA to
claim the exemption for water that is used exclusively in the commercial
production of poultry.
Source: Ark. Code Ann. § 26-52-453.
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Notes
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