202203.30
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AR: Poultry Farmer Denied Exemption

by Chanel Christoff Davis in Arkansas, Arkansas, Sales Tax, State Sales Tax Laws

Arkansas Sales & Use Tax: A poultry farmer (taxpayer) was rightly denied a commercial farming exemption when purchasing a poultry house blower. The taxpayer could not prove that the chicken coup fan was used directly to produce food or fiber. At the time of purchase, an exemption certificate was signed in the taxpayer’s name, certifying…