AR HB1039

Creates a sales and use tax exemption beginning January 1, 2014, for utilities (electricity, liquefied petroleum gas, and natural gas) used by qualifying agricultural structures and commercial aquaculture or horticulture equipment.

Defines qualifying agricultural structures as poultry or livestock facilities (including broiler houses, laying houses, farrowing units), cattle and dairy facilities (including milking parlors and refrigeration units), and greenhouses used for commercial production.

Defines qualifying aquaculture or horticulture equipment as cooling units, irrigation equipment, pond aeration equipment, and holding and sorting tanks used in commercial operations.

Requires utilities eligible for the exemption to be separately metered from utilities used for other purposes, though the Department of Finance and Administration may establish alternate metering requirements by rule.

Allows the Director of the Department of Finance and Administration to require taxpayers to obtain a certificate of eligibility from the utility seller before the exemption applies.