February 07, 2023
By:
Walter G. Wright
Category:
Arkansas Environmental, Energy, and Water Law
Arkansas Environmental, Energy, and Water Law
Download PDF
House Bill 1190 (HB 1190) has been introduced by Representative Beck to amend Ark. Code Ann. § 26-52-453 which currently provides a sales/use tax exemption for water used for the commercial production of poultry.
HB 1190 would amend Ark. Code Ann. § 2-52-453(a) to add the following:
(2) "Swine farm" means a facility used for the commercial production of swine.
In other words, the legislation would provide that water used in swine farming would also be included in this sales/use tax exemption.
The statute also currently requires that water subject to the exemption be separately metered from water used for any other purpose by the taxpayer.
HB 1190 has been referred to the House of Representatives Committee on Revenue and Taxation.
A copy of the legislation can be downloaded here.
The Between the Lines blog is made available by Mitchell, Williams, Selig, Gates & Woodyard, P.L.L.C. and the law firm publisher. The blog site is for educational purposes only, as well as to give general information and a general understanding of the law. This blog is not intended to provide specific legal advice. Use of this blog site does not create an attorney client relationship between you and Mitchell Williams or the blog site publisher. The Between the Lines blog site should not be used as a substitute for legal advice from a licensed professional attorney in your state.