Farm Utility Exemption

ACT 1441 AND ACT 1401

(Provides Farm Utility Exemption for several commercial Agriculture operations)

From: State of Arkansas Department of Finance and Administration

Effective January 1, 2014

Act 1441: Exempts utilities used for qualifying agricultural structures and qualifying aquaculture and horticulture equipment. Aquaculture means the active cultivation of domesticated fish. Horticulture means the initial production of fruits, vegetables, trees, shrubs, vines and florist stock unless the cultivation of these items are at a retail or wholesale facility from which the items are sold. A qualifying agriculture structure means a poultry or livestock facility used for commercial production; a cattle or dairy facility; and a greenhouse used for commercial production. Utilities eligible for the exemption are electricity; liquefied petroleum gas; and natural gas. The utilities eligible for the exemption must be separately metered from a utility used for any other purpose. Eligible purchasers will need to obtain a certificate from Sales Tax to provide to the utilities in order to claim the exemption. For additional information call 501-682-7104 or www.dfa.arkansas.gov.

Effective July 1, 2014

Act 1401: Exempts utilities used for commercial grain drying and storage. The utilities exempted are electricity, liquefied petroleum gas, and natural gas which are separately metered from a utility used for any other purpose. Eligible purchasers will need to obtain a certificate from Sales Tax as listed below to provide to utilities in order to claim the exemption. For additional information call 501-682-7104 or www.dfa.arkansas.gov

PDF of Farm Utility Exemption Notice

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