Livestock Equipment Exempt From Arkansas Sales Tax

Tuesday, August 9th, 2016

 
 
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Arkansas released guidance explaining how the exemption for sales of farm machinery and equipment applied to equipment used in livestock production.

Generally, farm machinery and equipment is exempt from sales tax if it is used "exclusively and directly for the agricultural production of food or fiber as a commercial business." Equipment that becomes affixed to real property is not exempt.

The Department of Finance and Administration determined that portable hay feeders, portable working tubs, portable alleyways, and squeeze chutes qualify for the exemption as long as they are not affixed to real property. Gates and continuous fence panels are taxable because they are fixed to real property.

https://www.ark.org/dfa-act896/index.php/api/document/download/20160701.pdf


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