006.05.98 Ark. Code R. § 004 - Emergency Regulation: Amendment to Gross Receipts Regulation GR-43 and GR-45

This amendment to Gross Receipts Tax Regulation GR-43 is adopted as an emergency regulation under the provisions of Ark. Code Ann. § 25-15-204, Ark. Code Ann. § 26-18-101 et seq. and Ark. Code Ann. § 26-52-101 et seq. This amendment is necessary to properly administer Ark. Code Ann. § 26-52-101 et.seq. Gross Receipts Regulation GR-43 is amended to read as follows:

"A. The gross receipts or gross proceeds derived from the sale of bagging, packaging and tie materials sold to, and used by, cotton gins in Arkansas for packaging and tying, or for packaging or tying baled cotton in Arkansas are exempt from the tax. The gross receipts or gross proceeds derived from the sale of twine which is used in production of tomato crops in Arkansas are exempt from the tax.
B. The gross receipts or gross proceeds derived from the sale of cotton, seed cotton, lint cotton, or baled cotton, whether the cotton is compressed or not, are exempt from this tax.
C. The gross receipts or gross proceeds derived from the sale of cotton seed in its original condition are exempt from the tax.
D. The gross receipts or gross proceeds derived from the sale of seed to be used in the commercial production of any agricultural product, or in the commercial production of any agricultural seed are exempt from the tax. Also, the gross receipts or gross proceeds derived from the sale of seedlings used in the commercial production of timber are exempt from tax. For purposes of this subsection the term "commercial production" means that the purchaser of the seed or seedling is engaged in the business of growing agricultural products, including the production of timber.
E. The term 'agricultural' means operations engaged in for the production of food, fiber, timber, sod or nurseryman products."

EMERGENCY AMENDMENT TO GROSS RECEIPTS REGULATION GR-45

This amendment to Gross Receipts Tax Regulation GR-45 is adopted as an emergency regulation under the provisions of Ark. Code Ann. § 25-15-204, Ark. Code Ann. § 26-18-101 et seq. and Ark. Code Ann § 26-52-101 et seq. This amendment is necessary to properly administer Ark. Code Ann. § 26-52-101 et seq. Gross Receipts Regulation GR-45 is amended to read as follows:

"A. The gross receipts or gross proceeds derived from sales of agricultural fertilizer, agricultural limestone, and agricultural chemicals are exempt from the tax. The term "agricultural chemicals" includes, but is not limited to agricultural pesticides and agricultural herbicides; and vaccines, medications and medicinal preparations used in treating livestock and poultry. Pesticides and herbicides used in and around poultry and other animal houses and agricultural chemicals and fertilizers used in the commercial production of timber are exempt.
B. The gross receipts or gross proceeds derived from sales of feedstuffs used in growing and producing livestock or poultry for commercial production in Arkansas are exempt from the tax.
C. For purposes of this regulation, the following definitions shall apply:
1. The term 'feedstuffs' shall mean processed or unprocessed grains, mixed or unmixed grains; whole or ground hay; whole or ground straw; hulls, whether mixed with other materials or not; and food supplements, including hormones, antibiotics, vitamins, minerals and medications ingested by poultry or livestock. Food supplements need not be nutritious or for medicinal purposes.
2. The term 'livestock' includes cattle, horses, mules, sheep, hogs, and any other animals kept for commercial use or profit.
3. The term 'agricultural' means operations engaged in for the production of food, fiber, timber, sod or nurseryman products."

Notes

006.05.98 Ark. Code R. § 004
3/20/1998

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