# Ark. Code Ann. § 26-52-404: Feedstuffs used for livestock - Definition

> Arkansas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S4_S26-52-404

## Section

- **Citation:** Ark. Code Ann. § 26-52-404
- **Heading:** Feedstuffs used for livestock - Definition
- **Jurisdiction:** Arkansas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-404

## Text

(a) All feedstuffs used in the commercial production of livestock or poultry in this state are exempt from the Arkansas gross receipts tax levied by this chapter. (b) As used in this section, "feedstuffs" means: (1) Processed or unprocessed grains; (2) Mixed or unmixed grains; (3) Whole or ground hay; (4) Whole or ground straw; (5) Hulls, whether or not mixed with other materials; and (6) All food supplements, whether or not nutritional or medicinal, including hormones, antibiotics, vitamins, minerals, and medications ingested by poultry or livestock. Acts 1955, No. 94, § 1; 1985, No. 1013, § 3; A.S.A. 1947, § 84-1924.

(a) All feedstuffs used in the commercial production of livestock or poultry in this state are exempt from the Arkansas gross receipts tax levied by this chapter.

(b) As used in this section, "feedstuffs" means: (1) Processed or unprocessed grains; (2) Mixed or unmixed grains; (3) Whole or ground hay; (4) Whole or ground straw; (5) Hulls, whether or not mixed with other materials; and (6) All food supplements, whether or not nutritional or medicinal, including hormones, antibiotics, vitamins, minerals, and medications ingested by poultry or livestock.

(1) Processed or unprocessed grains;

(2) Mixed or unmixed grains;

(3) Whole or ground hay;

(4) Whole or ground straw;

(5) Hulls, whether or not mixed with other materials; and

(6) All food supplements, whether or not nutritional or medicinal, including hormones, antibiotics, vitamins, minerals, and medications ingested by poultry or livestock.

Acts 1955, No. 94, § 1; 1985, No. 1013, § 3; A.S.A. 1947, § 84-1924.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S4_S26-52-404. Check the current official text before relying on it. Not legal advice.